KANISHKA GUPTA,,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD
In the result, all the appeals of assessees are dismissed
ITA 119/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19
Bench: Shri R.K. Panda & Shri Laliet Kumar
For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B
69D, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of—
ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause N.]
(2) Notwithstanding anything contained in this Act, no deduction in respect