Presumptive Taxation Under Section 44AD Saves Taxpayer from Bogus Billing Allegation: ITAT Deletes Additions Under Sections 68 and 69C Suspicion Cannot Replace Evidence, Says Surat ITAT In an important ruling for small traders and taxpayers opting for presumptive taxation, the Surat Bench of the Income Tax Appellate Tribunal (ITAT) has held that additions…
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