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Section 143(3)7 Section 153A6 Section 405 Addition to Income5 TDS5 Section 143(2)4 Section 142(1)4 Section 2633 Section 56(2)(x)3 Section 132

MARIAPPAN AUSTIN PRAKASH,BENGALURU, KANRNATAKA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTL TXN CIRCLE, VISAKHAPATNAM

ITA 89/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2022-23

Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 195Section 9(1)(i)

2\nI.T.A.No.89/VIZ/2025\nVijay Mariappan Austin Prakash --\nagreement remain the same and hence observed that the assessee has changed\nthe source of income from salary to consultancy in order to avoid the taxability\nof same in India. Ld. AO also invoked provisions of section 9(1)(i) of the Act\nstating that the assessee is having a business connection

MARIAPPAN AUSTIN PRAKASH,BENGALURU, KANRNATAKA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTL TXN CIRCLE, VISAKHAPATNAM

MARIAPPAN AUSTIN PRAKASH,BENGALURU, KANRNATAKA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTL TXN CIRCLE, VISAKHAPATNAM

BTHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU