Case Law Details
Case Name : Shri Sumit Gahlot Vs ITO (ITAT Jodhpur)
Related Assessment Year :
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All ITAT ITAT Jodhpur
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Shri Sumit Gahlot Vs ITO (ITAT Jodhpur)
The assessee has offered income on presumptive basis u/s 44AD of the Act is not required to maintain regular books of account. Ld. AO has not disputed the amount of revenue/gross receipt declared by the assessee by placing any contrary material. The details called for by the AO mainly include the sundry debtors and creditors. In this case, the assessee is not required to maintain proper books of accounts since he has opted for presumptive taxation u/s 44AD of the Act. Under these given facts and c
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Is the orders from ITAT can be considered as reference for such other cases ?.