contract II, that too 10% of gross receipts as income under Section 44BBB of the Act. Assessee did not disclose any income from the other ... three contracts. AO denied the benefit of Section 44BBB and brought to tax the sum under Section 9(1)(vii) treating it as technical
certain types of income such as those mentioned under Section
44BB , 44BBA , 44BBB etc. Therefore, since there is no specific provision
under ... income in
certain cases as prescribed in Sections 44B , 44BB , 44BBA and 44BBB of the
Act. In the scheme of presumptive taxation, the assessee
44AD or Section 44AE or Section 44AF or Section 44BB or Section 44BBB , as the case may be, and the assessee has claimed his income
income under these projects is taxed as per the provisions of Section 44BBB of the Income-tax Act, 1961. The assessee explained that however
Section 44B or Section 44BB or Section 44BBA or Section 44BBB , on and from the 1st day of April, 1985 or, as the case
computing profits and gains of retail business. Similarly, Sections 44B, 44BBA and 44BBB have been enacted for specific purpose as mentioned in those sections. Therefore
44AD or Section 44AE or Section 44AF or Section 44BB or Section 44BBB , as the case may be, and the assessee has claimed his income
