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Varsha
![Scrap Dealing is a Peculiar Business, Books of Account not Required: ITAT Allows Appeal, Notes Declared Income u/s 44AD [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/500x300_2126895-scrap-dealing-is-a-peculiar-business-books-of-account-not-required-itat-taxscan.webp "Scrap Dealing is a Peculiar Business, Books of Account not Required: ITAT Allows Appeal, Notes Declared Income u/s 44AD [Read Order]")
Scrap Dealing is a Peculiar Business, Books of Account not Required: ITAT Allows Appeal, Notes Declared Income u/s 44AD [Read Order]
The Income Tax Appellate Tribunal (ITAT), Agra Bench, held that books of accounts are not required in peculiar businesses like scrap dealing due to...