ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA
In the result, the Revenue’s appeal is dismissed
ITA 135/JAB/2018[2012-13]Status: DisposedITAT Jabalpur10 Dec 2020AY 2012-13
Section 147Section 43Section 43(1)
section itself, are illustrative, and it is the purpose for which the same has been given that is relevant. In fact, toward this, the ld.
counsel for the assesse, Shri Deshpandey, was asked by the Bench during
5 | P a g e
Asst. CIT v. Central Madhya Pradesh Gramin Bank hearing, to no satisfactory answer, as to why the receipt