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Section 234E290 Section 200A213 TDS75 Section 143(3)57 Condonation of Delay35 Section 153A34 Section 4027 Addition to Income25 Section 143(2)24 Section 263

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

ITA 479/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2023-24

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 194QSection 199Section 7(1)(b)

Section 7(1)(b) of the Andhra Pradesh Agricultural Produce and Livestock Market Act, 1966. As per AMC regulations, the assessee receives 2% commission from farmers on sales to purchasers/traders/ exporters, and the same has been offered as income in the financial statements and paid relevant taxes. The buyers/traders/exporters deducted TDS

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

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SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

RP TRANSPORTERS, ,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. THE KANAKAMAHALAKSHMI COOPERATIVE BANK LIMITED, VISAKHAPATNAM

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

M/S THE BHEEMUNIPATNAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY,,VISAKHAPATNAM vs. INCOME TAX OFFICER (TDS), WARD-6(1), VISAKHAPATNAM

SRI SEETARAMANJANENYA SORTEX,KAKINADA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY