SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT
In the result, the grounds of appeal raised by the assessee is allowed
ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)
Section 145ASection 14ASection 254(1)Section 263Section 40A
145A of the Income Tax Act. The service tax and VAT are collected as a part of sales.
The liability of service tax and VAT is separately debited in Profit and loss accounts.
The assessee has shown revenue from operation of Rs. 25,32,92,741/- which is mentioned in the audited accounts includes service tax and VAT. The assessee
