ITO, HASSAN vs. M/S VOKKALIGARA SANGHA, BELUR
In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes
ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06
Bench: Shri Vijaypal Rao & Shri Jason P. Boaz
For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)
24. Coming to the second limb of the argument of the learned counsel for the assessee that the entire receipts cannot be taxed, we find that the issue is covered by the judgment of this Bench in Nirmal Agricultural Society v. ITO, 71 ITD 152. In that case, it has been held (as per head note) as under:-
M/s. Vokkaligara
