S. 40(a)(ia): Amounts not deductible – Deduction at source – Books of Accounts rejected – Separate addition under 40(a)(ia) not valid.
Disputed income under litigation – Shown as other income – Cannot be included in turnover when books are rejected- Income does not accrue until litigation is finally terminated, especially if liability is not admitted by the other party. [ S. 4, 5 , 144 145 ]