Disallowance u/s 40(a)(ia) - Rejection of books of accounts - Once x net profit is estimated by applying...

Disallowance u/s 40(a)(ia) - Rejection of books of accounts - Once x net profit is estimated by applying net profit rate after rejecting the book results, no disallowance could be made separately for other expenses, as the profit element already stands considered during the application of net profit rate .....

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