2020 (1) TMI 736 - SCH - Income Tax

Rejection of books of account - AO adopted G.P. Rate @15% instead of 14.52% as disclosed - enhanced the addition by estimating the G.P. @23.01% after considering the past history - exercise of the powers under Section 260-A of the Act the findings of fact of the Tribunal cannot be disturbed - HELD THAT - SLP dismissed.