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
41,079/- u/s 14A of the Act being income from business or u/s 14A of the Act being income from business or profession for the impugned assessment year.
profession for the impugned assessment year.
3.1. The ld. Pr. CIT found the assessment order passed under section 143(3) dt.
The ld. Pr. CIT found the assessment order passed under section