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In favour of assessee.As the AO has made disallowance u/s 40A(2)(b) in respect of income which the assessee in his opinion ought to have earned rather than certain expenses incurred,thereby deleting the disallowance.

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Sec.  40A(2)(b) of Income Tax Act, 1961—Business Disallowance—KEC DELCO DUTSAN (JV) vs. ITO.[2020] 25 ITCD Online 003 (ITAT-DELHI)