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Section 80P2 Section 143(1)2

SHREE PIPARDI SEVA SAHAKARI MANDALI LIMITED,SURENDRANAGAR vs. THE ITO WARD-2 (1) (2), RAJKOT

In the result, grounds of appeal raised by the assessee are allowed for statistical purposes only

ITA 448/RJT/2024[2019-20]Status: DisposedITAT Rajkot07 May 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 448/Rjt/2024 Assessment Year: (2019-20)

Section 143(1)Section 153Section 249(2)Section 80P

dividend income of Rs.5,43,532/- and net profit of Rs.16,56,131/-. The assessee-company filed its return of income for AY.2019-20 on 28/10/2019 declaring nil income though assessee- company declared business income of Rs.17,86,131 after making disallowance of Rs.1,00,000/- on account of provisions for payment of gratuity not allowable u/s 40A(7) and Rs.30