MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA
In the result, the appeal filed by the assessee is allowed
ITA 255/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 144Section 147Section 148Section 194ASection 250Section 40A(3)Section 44ASection 69A
43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the eligible
