Estimation of Gross Profit by Rejecting Rate claimed by Assessee

According to section 145(3) of Income Tax Act,1961(herein short referred to as ‘the Act’), where the Assessing Officer(AO) is not satisfied about the correctness or completeness of the accounts of the assessee, or where the method of accounting provided in sub-section (1)[to section 145] has not been regularly followed by the assessee, or i

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