ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR
In the result, appeal for the A
ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)
80C to 80U‟. Therefore, the act has clarified that deduction under chapter
VI-A is allowed from gross total income. The Part A of Chapter VI-A also defines „gross total income‟ in section 80B(5), „gross total income means the total income computed in accordance with the provisions of the Act, before making deduction under this chapter‟. Therefore