Dy. CIT v. Sushil Tyagi (2024) 115 ITR 90 (SN)(Delhi)(Trib)

S. 44AD : Presumptive basis-Trading business-Order of CIT(A) estimate of profit based on earlier year is held to be justified.[S. 132, 153A]

Held that order of CIT(A) estimating profit based on earlier year is held to be justified. (AY. 2011-12, 2016-17, 2017-18)

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