Actual Turnover of Licensed Chillies Commission Agent is Gross Commission Charged: ITAT Vishakhapatnam

Sravan Kumar Traders Vs ITO (ITAT Visakhapatnam) ITAT Vishakhapatnam held that in case of licensed chillies commission agent turnover includes only gross commission and not the sales effected on behalf of their principals. Accordingly, credit of entire amount of deducted at source granted. Facts- The assessee is an individual and a licensed chillies commission agent in Agricultural Market Yard Committee [AMYC], Guntur. The assessee filed its return of income for the AY 2022-23 declaring a total income of Rs. 3,38,520/- wherein the assessee claimed TDS credit for Rs. 60,652/-. Thereafter, AO, C...