KOLLI VENKATA MOHANA RAO, ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM
In the result, appeal filed by the assessee is allowed for statistical purpose
ITA 352/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam03 Jun 2020AY 2014-15
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt. Suman Malik, Sr.DR
Section 194CSection 234BSection 234DSection 40
234D of the Act.
4. Any other ground that may be urged at the time of appeal hearing.”
5. The ld. CIT(A) dismissed the appeal of the assessee on the ground that amendment made to section 40(a)(ia) by Finance
(No.2) Act, 2014 w.e.f. 01/04/2015, the disallowance
