Ashwini Kumar vs Central Board Of Direct Taxes And Anr on 29 October, 2025
profits and gains of such person
under section 44AE or section 44BB or section 44BBB , as the case
may be, and he has claimed ... accordance with the
provisions of sub-section (1) of section 44AD or sub-section (1) of
section 44ADA :
Provided further that this section shall