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Section 80P(2)2 Section 143(2)2

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)

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, the statute has clarified that the total income computed after applying all the provisions of the Act, will be considered as “Gross Total Income”. 5.4 The total income of the assessee will be aggregate