Income cannot be assessed at 10% when assessee was allowed to charge only 5% as per mandate of Government

DCIT Vs Jharkhand State Beverages Corporation Ltd (ITAT Ranchi)

The undisputed facts are that the assessee is engaged in the business of procurement and supply of IMFL, FMFL as well as country made liquor and other similar products and as per Government mandate the assessee is au

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