Search: transfer pricing

5 results for “transfer pricing”+ Section 148Aclear

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Key Topics

Section 26315 Section 1489 Section 143(3)5 Section 40A5 Section 1475 Section 685 Bogus Purchases5 Reassessment5 Addition to Income5

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

ITA 300/AGR/2025[2019-20]Status: DisposedITAT Agra04 Dec 2025AY 2019-20

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

148A(d) & notice u/s 148 for initiating of reassessment proceedings\nwere issued on assessee dated 31.03.2022 and order copy is placed as\n“Annexure C\" of Paper Book.\nD. Further, during the course of reassessment proceedings, the AO made an\nenquiry from the Md. Irfan vide summons issued dated 26.03.2023\nforming part of Supplementary paper Book at page

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA