Answers On Topic: Section 44AB
  Purchases – Turnover – Case Law on Section , 44AB read with S 271B
We are not getting a correct citation of decision CCIT v Vijay Maheshwari HUF, a case on issue of 'TURNOVER' for S.44AB of I T Act. Everywhere it is mentioned as 228 ITR 157 SC (Statute). But it is not available. Can ITATONLINE help. Other references are 515/BOM/1991 & ITA /924/1995 decided on 27/03/1996. SLP is dismissed on 13/10/1997 by SC. SLP No. is Civil/20074/1997. We have tried on HC and SC websites also. If possible mail copy of decisions.


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