NEHA VERMA,PATNA vs. ACIT CENTRAL CIRCLE -1, PATNA

In the result, all the appeals of assessee in ITA No

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

20 (w.e.f. 1.4.2011).] (1) Notwithstanding anything to the contrary contained in sections 28 to 43-C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent. of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case