THE GRAMIN SEWA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER, WARD-1(3),RAIPUR, RAIPUR (CG)
ITA 104/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 143(3)
TDS
Rs. 4,15,517/- deducted from commission received on paddy procurement business
4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act.
5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act.
After making