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2 results for “disallowance”+ Section 92Eclear

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Key Topics

Section 80I10Section 80A4Section 139(1)3Section 92B2Disallowance2Addition to Income2

SARASWATI AGRO CHEMICALS (INDIA) PVT. LTD,MOHALI vs. DCIT, CIRCLE-6(1), MOHALI

In the result, the transfer pricing adjustment so made by the AO and confirmed by the ld CIT(A) amounting to Rs 89,22,420/- is hereby set-aside and the ground of appeal is allowed

ITA 165/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Oct 2024AY 2014-15

Bench: Or At The Time Of Hearing.”

For Appellant: Shri R.K. Gupta, C.A and Shri Akshun Gupta, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 92BSection 92C

92E are given in the annexure to this Form. This report has to be signed by the Chartered Accountant. Part C of the above annexure to Form 3CEB, specifies the details in relation to the specified domestic transaction(s). The appellant has not controverted the above fact mentioned by the AO that reference has been made based on the details

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR
Section 139Section 139(1)Section 80ASection 80I

section 139. Accordingly, we hold that the assessee deserves to succeed in principle. The matter is remanded to the AO for the purposes of verification. Needless to say that the assessee shall be given a reasonable opportunity of being heard. " 8.2 The ld. CIT(A) has further noted in the impugned order that in pursuance of the aforesaid Tribunal order