GRAMIN SEWA SAHAKARI SAMITI (MARYADIT), GAURBHAT,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR
ITA 87/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18
Bench: Shri Ravish Sood
For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)
TDS on commission received on paddy procurement business, as under:
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Gramin Sewa Sahakari Samiti Maryadit
ITA Nos. 87 to 89 / RPR/2023
Sl. No.
Particulars
Amount in Rs.
1. Disallowance of the assessee’s claim for Rs.36,222/- deduction of interest income u/s.
80P(2)(a)(i) of the Act.
2. Disallowance of the assessee’s claim for Rs.22