CHARHIL KUMAR SAHOO,BHUBANESWAR vs. PR.CIT, BHUBANESWAR
In the result, the appeal of the assessee is allowed
ITA 14/CTK/2021[2016-17]Status: DisposedITAT Cuttack30 Mar 2022AY 2016-17
For Appellant: Shri S.K.Sarangi, CA
Section 142(1)Section 143(3)Section 263Section 271A
price of the goods and simultaneously the same amount has been transferred to the principal seller’s account. The assessee only receives/earns the commission income. In support of his contentions, ld.
AR of the assessee drew our attention to page 14 of the paper book, wherein datewise details of deposits and withdrawals and details of deposits by interbank transfer have
