TMI Blog2010 (11) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... partment : T. L. Peter, DR For the Assessee : C.V.S. Murthy, CA ORDER All the appeals of the revenue are directed against the orders of learned CIT (A) Visakhapatnam and they relate to the assessment years 1992-93 to 1997- 98. Since the issue urged in all these appeals is identical in nature, they were heard together and are being disposed of by this common order. 2. The groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r completed the assessment of all these years by adopting the gross receipts as the total income of the assessee. That is, the Assessing Officer did not allow any deduction against the gross receipts. Aggrieved, the assessee carried the matter in appeal before the Learned CIT(A) and relied upon the decision of Hon'ble ITAT, Hyderabad in the case of M/s Nirmal Agricultural Society (71 ITD 152, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome has to be assessee under normal provisions of the Act since the provisions of section 11 to 13 shall not apply to it. (b) Under the normal provisions, only those expenses incurred for earning the relevant income should be allowed. (c) The decision of Hyderabad bench of ITAT in the case of Nirmal Agricultural society, (Supra) is distinguishable, i.e. the assessee therein spent money ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diture was made by him. The Learned D.R also contends that the decision of Hyderabad bench of ITAT in the case of Nirmal Agricultural society is distinguishable and his contention also needs proper examination. Hence we are of the view that the entire issue needs to be examined in the light of the decision rendered by the Hyderabad bench in the case of Nirmal Agricultural society, (Supra). Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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