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THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT Versus BACKBONE CONSTRUCTION P. LTD

Profit estimation - ITAT reducing the profit estimated from 16 to 8 - Held that - The entire examination was on the basis of evidence on record and would not call for any question of law. It is true that the provisions of section 44AD of the Act would not ipso facto apply to every acts of the Tribunal merely adopting a yardstick in absence of any other concrete evidence to enable itself to estimate the true profit of the assessee. - With respect to further additions, the Tribunal correctly dismi....... + More


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