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2009 (1) TMI 529 - AT - Income Tax
Extract:
.......ition made to the profit of the assessee by estimating at 3 per cent of the sales and other income after allowing deduction of depreciation admissible, don rsquo t suffer from any infirmity. Thus, the same are upheld. Therefore, the appeal of the assessee as well as the revenue are dismissed. 12. In the result, both the cross appeals are dismissed.