Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1987 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (1) TMI 8 - ANDHRA PRADESH HIGH COURTExtract: .......on 44AB, the recourse to section 142(2A) is confined to assessees having turnover or transactions below Rs. 40 lakhs or gross professional receipts below Rs. 10 lakhs. The overlapping in certain situations does not render the provision invalid or superfluous and the contention is untenable. In the result, the writ petitions are dismissed. No costs.
|