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
X 30%= Rs.30,086/- as per provisions of Section 40(a)(ia) of the Act, which has not been provisions of Section 40(a)(ia) of the Act, which has not been done.
3. On perusal of records, the following observations have also 3. On perusal of records, the following observations have also been made.
been made.
5
I.T.A
