Agriculturists not required to Maintain Books of Accounts u/s 44AA: ITAT deletes S. 69 Addition [Read Order]
Referring to Section 44AA which deals with no requirement of agriculturists to maintain accounts books, ITAT deletes addition.
By Kavi Priya - On August 30, 2024 9:31 pm - 2 mins read
The Bangalore Bench of Income Tax Appellate Tribunal deletes the addition made under Section 69 of the Income Tax Act, 1961 citing Section 44AA, which fortifies agriculturists is not required to maintain books of accounts. Ganesh Vasudeva Shet, the assessee is an agriculturist and partner in two partnership firms M/s. Ganesh Jewellers, Shivamogga filed his…
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