BHARTIYA SHIKSHA SAMITI PURVI UTTAR PRADESH,ALLAHABAD vs. ASS. COMMISSIONER(CPC), BANGALORE
In the result, the appeal of assessee is allowed
ITA 9/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Nov 2020AY 2013-14
Bench: Shri Vijay Pal Rao
For Appellant: Shri N.C.Agrawal, CAFor Respondent: Shri A.K.Singh, Sr.DR
Section 11(1)Section 11(1)(a)Section 143(1)
135/- as an amount allowable u/s.11(1)(a) of the Act, equivalent to 15% of the gross receipts.
It appears that the difference in the said amount is due to the reason that assessee has also exercised its option u/s.11(1) r.w. Clause-2(1) of Explanation-I to Section 11(1) of the Act as the sum of Rs.14