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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

4. The ld. DR vehemently argued and relied on the order of Revenue authorities. 5. We heard the rival submissions and relied on the documents available in the record. In its fact, that the gross receipt should be determined by allowing the reasonable deduction of the items like TDS, VAT, security letter cess and other deduction. Accordingly, the assessee made