Asst.C.I.T., Shimoga vs Sri. Vadivelu Arunkumar , Bhadravathi on 26 April, 2017
signed by the
recipients of the payments. It is true that the KVAT
Rules 3(2) (m) are applicable only to cases where
books ... same are duly audited u/s 44AB of Income
Tax Act, 1961. During the course of appellate
proceedings, the AIR of the appellant submitted