ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD
In the result, the appeal of the revenue is dismissed
ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18
Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K
Section 142(1)Section 143(2)Section 143(3)Section 40
44B, 44BB, 44BBA, and 44BBB.
Provisions of section 44AD are reproduced below -
"Notwithstanding anything to the contrary contained in section 28 to 43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of teh total turnover or gross receipts of the assessee in th previous year on account of such
