[aaykarbhavan] Presumptive taxation under sec. 44DA couldn't invoked if services were squarely covered by sec. 44BB

Presumptive taxation under sec. 44DA couldn't invoked if services were squarely covered by sec. 44BB

April 23, 2014[2014] 44 taxmann.com 134 (Delhi - Trib.)

IT/ILT : Where services rendered by assessee squarely fall within scope of section 44BB, its income would be computed under section 44BB and not section 44DA

 

Regards

Prarthana Jalan

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