Revenue Authority has no power to go beyond jurisdiction of order of ITAT

Malwa Coop. L & C Society Ltd. ITO (ITAT Amritsar)

In this case Hon’ble ITAT already determined the turnover, and the direction was made accordingly. Also related to deduction u/s 80P(2)(a)(vi) specific direction was made by the Hon’ble ITAT in its order dated 13.10.204 in ITA No. 483/Asr/2014.

ITAT heard the rival submissions and relied on the documents available in the In its fact, that the gross receipt should be determined by allowing the reasonable deduction of the items like TDS, VAT, security letter ces

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