Case Law Details
Case Name : ACIT Vs Omshree Agrotech Private Ltd (ITAT Pune)
Appeal Number : IT(SS)A No. 45 to 50/ PUN/2022
Date of Judgement/Order : 28/06/2023
Related Assessment Year : 2009-10
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ACIT Vs Omshree Agrotech Private Ltd (ITAT Pune)
ITAT Pune held that rejection of books of accounts invoking provisions of section 145(3) of the Income Tax Act simply because of lower gross profit rate in comparison to earlier years or with other assessees is not suffice and will
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