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1 result for “transfer pricing”+ Section 38Aclear

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Bangalore8Delhi7SC4A.K. SIKRI ROHINTON FALI NARIMAN3Cuttack1Chennai1Jaipur1Chandigarh1

Key Topics

Section 144C3

SH. RAJINDER SINGH BEDI,CHANDIGARH vs. DCIT (INTL. TAXATION), CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 538/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh04 Jun 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 538/Chd/2022 "नधा"रण वष" / Assessment Year: 2018-19 Shri Rajinder Singh Bedi, The Dcit, (Int.Taxation ), 1368, Sector 40-B, Vs Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Afwpb3355A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit, Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 04.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 143(3)Section 144Section 144CSection 144C(13)Section 144C(2)(b)Section 144C(5)

38A, Chandigarh sold © Rs 43501- per Sq. yards. This is an unreal sale instance executed between 2 private persons at Collectorate to save stamp duty as well as stacking the unaccounted money and avoid capital gains." 4.3 Now coming to the AO's observation in this regard; part of the order is reproduced below: A.Y.2018-19 6 “……………. (i) The valuation report