Rejecting the books of accounts u/s 145(3) - unaccounted sales - ...
Case Laws Income Tax
November 20, 2019
Rejecting the books of accounts u/s 145(3) - unaccounted sales - When the income voluntarily offered to tax on the basis of material on record is far more than income, strictly speaking, legally justified on that basis, there cannot be any good reasons to make separate additions on the basis of the same material.
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