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2011 (2) TMI 35 - AT - Income TaxMaintenance of books – assessee submits that as per the provisions of section 44A, assessee not required to maintain the books of account because the assessee’s turnover much below then Rs. 10 lakhs - assessee has not maintained the books account but has filed the prepared Balance-sheet - as per the provisions of section 44AA, the turnover of the assessee is below Rs. 10 lakhs and the assessee not required to maintain the books of account - no base to sustain the addition made by the Ld. CIT (A) , addition deleted
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