HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA
In the result, appeal filed by the assessee is dismissed
ITA 300/NAG/2023[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 10Section 143(1)Section 154Section 154(1)(b)Section 2
section 2(IA).
2. In schedule BP-computation of income from Business or profession
We have shown:- profit before tax as per profit and loss account (item 46 and 54d of part A-P and L) as Rs. 11569581. And also deducted:- Income credited to profit and loss account (included in 1) which is exempt as Rs. 1156958. EXTRACT