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
43C,in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the eligible
