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1 result for “capital gains”+ Section 194A(3)(v)clear

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Mumbai99 Chandigarh80 Bangalore57 Delhi39 Chennai23 Ahmedabad14 Kolkata13 Guwahati10 Cuttack9 Pune9 Jaipur8 Cochin8 Hyderabad6 Rajkot5 Nagpur5 Raipur2 SC2 Jodhpur1 Visakhapatnam1 Amritsar1 Panaji1 Allahabad1 Surat1

Key Topics

Section 143(2)2 Section 153A2 Section 142(1)2 Section 14A2

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 88/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 194ASection 2(22)(e)Section 36(1)(iii)

capital gains, filed its return of income for the AY 2013-14 on 31/10/2016 declaring a total income of Rs. 1,97,91,850/-. The main source of business income is license fee collected from the tenants for the ware housing godowns at various places viz., Visakhapatnam, Kakinada and Hyderabad. Sri AT Rayudu and Sri A. Avnash are the Directors