Search: disallowance

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Section 804 Section 2633 Section 43B2 Section 143(3)2

M/S. AJMER ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,AJMER vs. PR.CIT, AJMER

In the result, the appeal of the assessee is partly allowed

ITA 285/JPR/2020[2012-13]Status: DisposedITAT Jaipur01 Mar 2021AY 2012-13

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Smt. Manisha Chandra (CIT)

Section 139Section 143(3)Section 148Section 263Section 43BSection 80Section 80P(2)(d)

80L, the amount of income of that nature as computed in accordance with the provisions of the Act shall alone be deemed to be the amount of income of that nature. What the section means is that the net income by way of interest computed in 9 Ajmer Zila Dugdh Utpadak Sahkari Sangh Ltd, Ajmer Vs. Pr. CIT, Ajmer