KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI
In the result, appeals filed by the assessees (In ITA No
ITA 201/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.
For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)
80B(5). It is from this gross total income that amount of profits and gains of business attributable to the specified activity, namely, sale of articles intended for agriculture to members of the assessee-society is to be deducted to compute the total income of the assessee.
44. In view of the provisions of section 80AB
