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4 results for “transfer pricing”+ Section 245D(4)clear

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Key Topics

Section 153A8 Section 10(3)8 Section 245D(4)4 Addition to Income4

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

245D(4) of the Act, wherein a comprehensive disclosure of income on account of household expenses for the entire family has been made, and the corresponding taxes stands duly paid, hence, sustaining addition in the case of appellant also, tantamount to double addition (taxation) of same impugned income. 4. That the Ld. CIT(A) erred in sustaining the impugned addition