Case Law Details
Case Name : ACIT Vs Vardha Infra Ltd. (ITAT Jodhpur)
Appeal Number : ITA No. 160/Jodh/2024
Date of Judgement/Order : 01/01/2025
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Jodhpur
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ACIT Vs Vardha Infra Ltd. (ITAT Jodhpur)
ITAT Jodhpur held that if the books of accounts are rejected, and net profit is estimated by application of net profit rate, there cannot be again addition on account of any disallowance based on the same set of books of accounts. Thus, addition u/s. 40(a)(ia) set aside.
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