Case Law Details
Case Name : Sanjibar Rahman Vs ITO (ITAT Guwahati)
Appeal Number : I.T.A. No. 249/GAU/2018
Date of Judgement/Order : 30/03/2023
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Guwahati
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Sanjibar Rahman Vs ITO (ITAT Guwahati)
Conclusion: No addition could be made to an undisclosed contract receipt from the business of purchase and sale of fish as to some extent, the uniform rate of 8% available in Section 44AD applicable on some contractor was not to be applied on every time
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