Disallowance u/s 40A(3) - when the percentage of income is ...
Case Laws Income Tax
May 2, 2023
Disallowance u/s 40A(3) - when the percentage of income is determined for the assessee while rejecting the books of accounts then that itself covers all other expenses disallowances and no further disallowance in such a case is called for u/s 40A(3) of the Act again separately - AT
View Source