M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER
In the result, appeal of the assessee is allowed
ITA 171/JODH/2018[2013-14]Status: DisposedITAT Jodhpur20 Mar 2020AY 2013-14
Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R
Section 143(3)Section 263Section 80I
vii. Yours honour has not considered the fats that Branches have received handling and transportation receipts of Rs.
6,74,730/- against which wages for handling and transportation charges paid Rs. 1,64,487/-.
viii. Head office (Bikaner) received handling and transportation
Rs. 6,69,076/- out of which Infrastructural receipt is only
54,525/- against which wages for handling