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Delhi ITAT: Section 44AD Cannot Be Forced Without Assessee’s Option

12 Aug 2026 · 12 Aug 2026By CA Vijayakumar Shetty

Delhi ITAT deleted ₹5.08 lakh addition under Section 44AD, holding book results could not be replaced where presumptive taxation was not opted for. The post Delhi ITAT: Section 44AD Cannot Be Forced Without Assessee’s Option appeared first on TaxGuru .

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