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1 result for “TDS”+ Section 56(2)(viib)clear

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Key Topics

Section 36(1)(iii)3Section 2632Section 115B2Section 232

BHARAT KESHAVLAL SHAH,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX -3,, PUNE

Appeal is partly allowed in above terms

ITA 855/PUN/2019[2014-15]Status: DisposedITAT Pune13 Dec 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sarvesh KhandelwalFor Respondent: Shri Keyur Patel, CIT-DR
Section 115BSection 143(2)Section 143(3)Section 199Section 199(1)Section 23Section 263Section 36(1)(iii)Section 43BSection 56(2)(vii)

TDS claim vis- à-vis income offered to tax u/s.199(1) and deemed rent issue with 4 ITA.No.855/PUN/2019 Shri Bharat Keshavlal Shah, Pune. liberty to raise appropriate contentions before the Assessing Officer in consequential proceedings. Rejected in very terms. 7. This leaves us with the first and foremost issue of PCIT's revision directions regarding the applicability of interest