Search: transfer pricing

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Section 116 Section 136 Section 13(2)(c)4 Section 250(6)2 Section 13(1)(c)2 Section 13(3)2 Exemption2 Disallowance2 Addition to Income

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR

In the result, both the appeals of the Revenue are

ITA 1135/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh04 Oct 2021AY 2014-15

For Appellant: Shri Ashray Sarna,C.AFor Respondent: Smt. Meenakshi Vohra, Addl. CIT

Section 11Section 13Section 13(1)(c)Section 13(2)(c)Section 13(3)Section 250(6)

price has been paid over a period of time as and when the funds were available in their hands. Further, I find that these transactions have been accepted by the AO in the preceding three years. Accordingly, I do not find any justification in the action of the AO in charging notional interest @12% per annum on the amount