Revision u/s 263 - Failure to get books of account audited u/s ...

Case Laws Income Tax

November 10, 2023

Revision u/s 263 - Failure to get books of account audited u/s 44AB - Incorrect claim of benefit of section 44AD - The assessee has not only failed to get its accounts audited, but while taking benefit and recourse u/sec. 44AD, it had even deducted the remuneration paid to partners, which is not allowable as deduction u/sec. 44AD of the Act. - AT

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Revision u/s 263 - Failure to get books of account audited u/s ...

Case Laws Income Tax

November 10, 2023

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