2010 (11) TMI 800

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..... e under Section 44AE. The first appellate authority held that Section 44AE has no application unless the Department proves that the assessee's accounts are not correct and complete. This order of the CIT (Appeals) is confirmed by the Tribunal. Against revenue. - ITA Nos. 202 and 206 of 2009 - - - Dated:- 12-11-2010 - C.N. Ramachandran Nair, Bhabani Prasad Ray, JJ. Jose Joseph, Sc, For Inc .....

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