Selvakumar Arumugam Vs ACIT (ITAT Chennai)
Case ke facts
Ek doctor apni professional income par presumptive taxation Section 44ADA (jo professionals ke liye hai) claim kar raha tha. Department ne kuch aur additions kar diye the lekin wo doctor ne pursue nahi kiye.
Mudda (Issue)
Professional income ka 50% presumptive assess karna sahi tha ya nahi?
Faisla (Held)
ITAT ne allow kiya ki saari professional receipts pe 50% ko hi income maana jaaye. Baaki additions pe kuch nahi bola kyunki applicant ne wo ground press nahi kiya.
Practical takeaway
Agar aap professional ho (doctor, CA, etc.) to Section 44ADA ke tahat simple 50% income maan sakte ho, par receipts ki sahi calculation aur evidence rakho.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-24.