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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Rejection of books of accounts - estimation of deduction u/s 10A ...


Books of accounts rejected for errors; AO's decision u/s 145(3) upheld; Section 10A deduction estimation required.

June 27, 2012

Case Laws     Income Tax     AT

Rejection of books of accounts - estimation of deduction u/s 10A - there is undisputed and excess mistakes in the accounts. - AO has rightly rejected the books as per the provisions of section 145(3) of the Act. - AT

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