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1 result for “transfer pricing”+ Section 194Aclear

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Key Topics

Section 194A6Section 40a5Section 403Section 194I2

M.K. AGRAWAL & CO.,SONEBHADRA vs. ACIT RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

ITA 309/ALLD/2017[2010-11]Status: DisposedITAT Allahabad03 Dec 2020AY 2010-11

Bench: Shri Vijay Pal Raoassessment Year: 2010-11 M.K. Agrawal & Co., V. Acit, Range-Ii, Mirzapur Sonebhadra

For Appellant: Shri S. K. Jaiswal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 194ASection 194ISection 2Section 40Section 40a

section 194A of the Act. Even, the Hyderabad Benches of Tribunal in the case of ACIT vs. M/s R. Balarami Reddy & Co. (supra) as relied upon by the ld. DR has held in para 5 & 5.1 as under: “5. We have heard the arguments of both the parties, perused the record and have gone through the orders of the authorities