JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH
In the result, appeal of the Assessee is allowed
ITA 618/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh29 Oct 2025AY 2020-2021
For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 194Section 263Section 68
92B or a specified domestic transaction within the meaning of section 92BA of the Act. In the present case, the learned PCIT has failed to point out any such transaction entered into by the assessee. In the absence of any specific instance requiring reference for transfer pricing
