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)
section which kindly be allowed.
2. That under the facts and the law, the Ld. CIT (Appeals) erred in treating the surplus of PDS business amounting to Rs.22,649/-
3
Gramin Sewa Sahakari Samiti Maryadit
ITA Nos. 87 to 89 / RPR/2023
without allowing proportionate expenses of Rs.1,43,930/- as ineligible deduction u/s.80P(2). Prayed that the exemption u/s 80P
