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1 result for “transfer pricing”+ Section 273Bclear

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Key Topics

Section 271B8Section 153A4Section 143(3)2

PRIYA BLUE INDUSTRIES PVT.LTD.,BHAVNAGAR vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E

Section 273B of the Act. The assessee was under a bonafide impression and inadvertently due to oversight, audit report could not be filed in the previous year but post search when transfer pricing