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.
 

 

CCI Pro

Poojitha Raam Vinay pro badge
Published in Income Tax
Views : 106
downloaded 301 times

Comments




CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news


Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details