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3 results for “transfer pricing”+ Section 40A(7)clear

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Key Topics

Section 26310Section 143(3)6Section 40A(3)4Addition to Income3Section 2502Section 36(1)(iii)2Section 362Depreciation2Disallowance

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

Section 115BSection 143(3)Section 263Section 263(1)Section 44ASection 69

40A(3), read with section 263, of the Income-tax Act, 1961 and rule 6DD of Income-tax Rules, 1962 - Business disallowance - Cash payment exceeding prescribed limit (Rule 6DD) - Assessment year 2013-14 - Assessee-company was engaged in business of manufacturing of dairy products Assessee filed return and Assessing Officer passed assessment order after making certain additions - Principal Commissioner observed

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

2

In the result the ground no

ITA 324/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

7 The amount of Rs.35,270 on 13/02/2012 is for two bills of freight credited to the supplier M/s Mahaveer Foods no payment for these was made in cash-APB Pageno.136-139. Vouchers are at page no.171. The other observation regarding non-deduction of TDS under section 194-C is not applicable in this case as no oral or written agreement

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

ITA 325/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

7 The amount of Rs.35,270 on 13/02/2012 is for two bills of freight credited to the supplier M/s Mahaveer Foods no payment for these was made in cash-APB Pageno.136-139. Vouchers are at page no.171. The other observation regarding non-deduction of TDS under section 194-C is not applicable in this case as no oral or written agreement