MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14
Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14
For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44
10B,
10BAor deduction under any provisions of Chapter VIA under the heading ”C. -
Deductions in respect of certain incomes” in the relevant assessment year;
(b) “eligible business” means,—
(i) any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE; and (ii) whose total turnover or gross receipts in the previous year does
