TIKI TAR INDUSTRIES BARODA LTD,VADODARA vs. THE PR. CIT-2, VADODARA
In the result, the appeal of the assessee is allowed as above
ITA 166/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15
Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q
For Appellant: Shri Akhilendra Pratap Yadav, CIT-DR
Section 143(2)Section 143(3)Section 263Section 263oSection 3
have been transferred from the mother to her daughter and no fresh money has been introduced in the balance sheet, the provisions of section 52(2)(vii) are not attracted in this case.”
He therefore stated that the argument of the ld.counsel for the assessee that his contention wasnot considered
