GRAMIN SEWA SAHAKARI SAMITI MARYADIT,VILL: POND DIST: RAIPUR vs. INCOME TAX OFFICER, WARD- 1(1), RAIPUR
ITA 153/RPR/2019[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 143(3)
TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1
(iii) raised by the assessee is allowed for statistical purposes.
16. Adverting to the assessee’s claim for deduction under Sec.
80P(2
