Katira Construction Ltd. v. ACIT (2020) 185 ITD 173 (Rajkot) (Trib.)

S. 37(1) : Business expenditure-Ad-hoc addition-Books of account not rejected-Addition is held to be not valid.

Tribunal held that  when the books of account is not rejected  ad-hoc addition is held to be not justified. (AY. 2012-13)

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