MALWA CO-OP L & C SOCIETY LTD,MUKTSAR vs. INCOME TAX OFFICER WARD-II(2), MUKTSAR
In the result, the appeal of the assessee ITA No
ITA 39/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Tarun Bansal, Adv. &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 145Section 250(6)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(vi)
TDS, VAT, security letter cess and other
deduction. Accordingly, the assessee made a correct calculation related to
calculation of the contract receipt. Both the Revenue authorities cannot go beyond
the jurisdiction of all the orders of Hon’ble ITAT. Hon’ble ITAT directed denavo
assessment it does not mean that the essence of the judgment should be avoided
