Search: disallowance

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Section 270A(2)(a)4 Section 270A3 Section 271(1)(c)2

M/S SHREE GANESH JEWELLERS LIMITED,LUDHIANA vs. ACIT, CIRCLE V(1), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 172/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh18 Apr 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri K.J. Shalley, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(1)(a)Section 143(3)Section 270ASection 270A(2)(a)Section 271(1)(c)

disallowance; (d) the amount of under-reported income represented by any addition made in conformity with the arm's length price determined by the Transfer Pricing Officer, where the assessee had maintained information and documents as prescribed under section 92D