M/s. Raathi Pipes Profiles Ltd. Versus Commissioner of Income Tax (Appeals) -VI - Income Tax - ANDHRA PRADESH HIGH COURT - HC - Rejection of books of account - Held that - From sub-section (3) of Section 145 of the Act it can be concluded that it is the absolute subjective satisfaction of the Assessing Officer about the correctness or completeness of the accounts of the assessee - The method of accounting is not under consideration - If there is an increase in the cost/purchase price, there wi................................... Income Tax - Case Laws
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