PREMILABEN HASMUKHBHAI PATEL,UNJHA vs. THE DCIT, CPC, BENGALURU PRESENT JURISDICTION THE ITO, WARD-1, PATAN
In the result, the appeal of the assessee is allowed
ITA 237/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2022-23
Bench: Dr. Brr Kumarasstt.Year : 2022-23 Premilaben Hasmukhbhai Patel Dcit, Cpc Prp. Pramukh Enterprise Vs Bangalore At Present: 21, Ambica Society Ito, Ward-1, Patan. Opp: Umiya Mata Mandir Unjha 384 170 Pan : Cpdpp 4066 F (Applicant) (Responent) : Assessee By Shri P.F. Jain, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश
For Respondent: Shri Ravindra, SR.DR
Section 139(9)Section 143(1)Section 194QSection 199(1)Section 250Section 292B
194Q of the Act on the actual sale amount.
After accounting for expenses and other business transactions, the appellant declared a net profit of Rs.5,49,251/- in the Profit and Loss account. The appellant has provided a detailed submission indicating receipt of commission totaling Rs.12,98,396/-related to activities as a commission agent, which has been duly reported
