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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

89,556/- but but claimed that the amount suffering TDS is Rs. amount suffering TDS is Rs.13,77,717/- only in Audit Report An-VI. VI. 3.2 In the Audit Report, the Auditor has qualified the following 3.2 In the Audit Report, the Auditor has qualified the following 3.2 In the Audit Report, the Auditor has qualified the following payments