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“Section 4(3)(b)”

Section References (mined)Section 4Section 4(3)(b)2 judgments

ITO, WARD-1, YAMUNA NAGAR vs. M/S JAMNA AUTO INDUSTRIES LTD., YAMUNA NAGAR

In the result, the appeal is dismissed

ITA 690/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Shri Rohit Sharma, CIT- DR
Section 36(1)(iii)Section 80I

Valuation (Determination of Price of Excisable Goods) Rules, 2000 deals with sales of a related person; that “related person” has been defined in Section 4(3)(b) of the Excise Act; that if a manufacturer sells goods to any related person, it will be treated as goods sold

ITO, WARD-1, YAMUNA NAGAR vs. M/S JAMNA AUTO INDUSTRIES LTD., YAMUNA NAGAR

In the result, the appeal is dismissed

ITA 689/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Shri Rohit Sharma, CIT- DR
Section 36(1)(iii)Section 80I

Valuation (Determination of Price of Excisable Goods) Rules, 2000 deals with sales of a related person; that “related person” has been defined in Section 4(3)(b) of the Excise Act; that if a manufacturer sells goods to any related person, it will be treated as goods sold