Allowing the appeal of the assessee the Court held that ; Mere fact that books of account were not supported by vouchers of payments received from patients, same could not be a ground to reject assessee’s books of account and to make addition on estimate basis (AY.2003-04)
Dr. Prabhu Dayal Yadav. v. CIT (2018) 253 Taxman 191 /162 DTR 12 (All) (HC)
S. 145 : Method of accounting – Mere fact that books of account were not supported by vouchers of payments received from patients, same could not be a ground to reject assessee’s books of account and to make addition on estimate basis
Please provide complete material on the case of Prabhu Dayal Yadav v. CIT 253