Search: transfer pricing

5 results for “transfer pricing”+ Section 65Bclear

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Section 133A25 Section 14825 Section 13115 Section 143(3)10 Section 143(1)5 Section 1435 Section 1475 Section 132(4)5 Bogus Purchases

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

section 133A- of the Act states as under: - (3) An income tax authority acting under this section may: — (i) & (ii)** (iii) record the statement of any person which may be useful for, or relevant to, any proceeding under this Act." Section 133A(3)(iii) of the Act therefore empowers income-tax authority to record statement of a person including