BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

TDS. Hence, Assessee cannot suppress its receipts. Hence, total receipt of the assessee for the year can be taken as base for the purpose of calculation of profits and gains from business of the assessee. In the absence of proper books of accounts, for the purpose of calculation of true and correct profits and gains from business of the assessee