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Section 2632 Section 402 Section 194A(3)(iv)2

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

43B needs to be examined: 1. Professional Tax 2014 1. Professional Tax 2014-2015 Rs.4150/- 2. Sales Tax payable 2014 Sales Tax payable 2014-15 Rs.1,48,044/- 3.3. You have shown flat at Bangalore worth Rs.3,23,00,000/ You have shown flat at Bangalore worth Rs.3,23,00,000/- The applicability of The applicability of Wealth