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“Section 40(4)”

Section References (mined)Section 40Section 40(4)2 judgments

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

ITA 219/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ruchira SinghalFor Respondent: Shri P.K Mishra, CIT (DR)

erred in making the addition thereof. Neither the impugned transactions are hit by the provisions of section 40(4) (2)(b) nor provisions of section 92BA are applicable, the said provision also stand omitted, both the companies fall in the same tax bracket and the transactions are also at Arms

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

ITA 218/IND/2021[2012-13]Status: DisposedITAT Indore30 Jan 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ruchira SinghalFor Respondent: Shri P.K Mishra, CIT (DR)

erred in making the addition thereof. Neither the impugned transactions are hit by the provisions of section 40(4) (2)(b) nor provisions of section 92BA are applicable, the said provision also stand omitted, both the companies fall in the same tax bracket and the transactions are also at Arms