INCOME TAX OFFICER (TDS-3), AHMEDABAD, AHMEDABAD vs. TARUN SANTRAMDAS VARMA, AHMEDABAD
In the result, the appeal filed by the Revenue is dismissed
ITA 2549/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16
Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble
For Appellant: Shri Abhijit, Sr.DRFor Respondent: Shri Tushar Hemani, Sr. Advocate
Section 143(3)Section 194Section 201Section 250Section 46A
amount paid to the confirming party is outside the purview of section 194IA of the Act for the reasons as under.
As per Section 3(26) of General Clauses Act, 1897 "Immovable property shall include land, benefits to arise out of land, and things attached to the earth, or permanently
