No addition shall be made u/s section 44ADA of Income Tax Act  towards  Income earned from Business of Consultancy Service: ITAT [Read Order]

By Aparna. M - On September 20, 2023 8:30 pm - 2 mins read
No addition - Income Tax Act - Income - Business - Consultancy Service - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that no addition should be made under Section 44ADA of the Income Tax Act, 1961 towards the income earned from the business of consultancy service. The assessee had only the qualification of 10th standard; he did not have any qualification to act as a legal, medical, engineering…

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