Computation of Annual Value u/s 23 of the Income Tax Act


Last updated: 27 November 2021

Court :
High Court of Karnataka

Brief :
Whether the tribunal is justified holding that the annual value to be adapted?

Citation :
ITA 166/2017

N THE HIGH COURT OF KARNATAKA AT BENG ALURU DATED THIS THE 5TH DAY OF OCTOBER, 2021 PRESENT THE HON'BLE MRS.JUSTICE S.SUJATHA AND THE HON'BLE MR. JUSTICE RAVI V. HOSMANI 
I.T.A.No.16412017 CLw. I.T.A.No.166/2017 
IN ITA NO.164/2017: 
BETWEEN  M/S SOBHA INTERIORS (P) LTD E-106, SUNRISE CHAMBEPS, 322, ULSOOR ROAD, BANGALORE - 560 022. PAN: AAF,CS62751560022. 
APPELLANT 
(BY SRI ANNAMALAI, ADV. FOR SRI M.LAVA, ADV.) 
AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 12(3) PRESENTLY CIRCLE- 6(1)(2) BMTC BUILDING, 80 FEET ROAD, KORAMANAGALA BANGALORE - 560 095. 
2. THE INCOME TAX OFFICER WARD - 12(2) PRESENTLY WARD - 6(1)(1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 
RESPONDENTS 
(BY SRI M.DILIP, ADV. FOR SRI K.V.ARAVIND, ADV.) 

Please find attached the enclosed file for the full judgement.
 

 
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Poojitha Raam
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