SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA
In the result, the appeal is partly allowed
ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21
For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80
92F, where the transfer of such goods or services is a specified domestic transaction referred to in section 92BA.
527-Asr-2024
Satia Industries, Muktsar
22
6.6 The Authorized Representative (AR) has also brought on record
various case laws to support the assessee's arguments, which are
as follows:
(a) Commissioner of Income-tax vs. Jindal Steel & Power
