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1 result for “transfer pricing”+ Section 35Aclear

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Key Topics

Section 143(1)9Section 144C(1)2

LESSO BUILDTECH PRIVATE LIMITED,GURGAON vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is partly allowed

ITA 1698/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(1)Section 143(3)Section 144C(1)Section 92C

Transfer Pricing upward adjustment of Rs.43,29,60,041/-. Thereafter the Assessing Officer passed draft assessment order u/s. 144C(1) vide order dated 18-09-2023 determining the income at Rs.14,38,41,948/- as follows: Sr. No. Description Amount (in Rs.) 1 Total loss as per Return of Income filed