MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

section 44AD of the Act are not applicable over the assessee's case. 4. That without prejudice to the foregoing grounds, in the alternative: - a) the authorities below could not justify the adoption of 8% net profit rate in the type of business carried on by the assessee, without quoting any comparable case or without assigning any logical or rational

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated