SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI
In the result, the appeal of the assessee is allowe
ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16
Bench: Dr. M. L. Meena & Shri Anikesh Banerjee
Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40
288/- to p.ship firm
NASCO Ishyanya Reality ev
NASCO Ishyanya Reality even after accepting that in view of section 194A(3)(iv) no accepting that in view of section 194A(3)(iv) no disallowance is warranted.
warranted.
10. The Pr.CIT erred in setting aside the issue of TDS
