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Section 153A24 Section 13218 Section 115C6 Deduction6 Double Taxation/DTAA6 Disallowance6 Addition to Income6

KARNAIL SINGH vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CHANDIGARH

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 473/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh07 Nov 2022AY 2011-12

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR

Section 115CSection 132Section 153A

115C of the I.T. Act and tax should have been charged @20%. This provision of the act has not been correctly interpreted and has been wrongly ignored for assessment. 9. That, without prejudice, the provisions of Double Taxation Avoidance Agreement between India and U.K. has been wrongly interpreted. Even on the basis of stated facts and observations made