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Section 2635 Section 802 Section 143(3)2 Transfer Pricing2 Deduction2

M/S JSK INTERNATIONAL,BADDI vs. PR. CIT, SHIMLA

The appeal of the Assessee is Allowed

ITA 643/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh29 Nov 2018AY 2014-15

For Appellant: Shri. Satish AgarwalFor Respondent: Dr. Gulshan Raj

Section 143(3)Section 263Section 263(1)Section 40A(2)(b)Section 80I

section 92 to 92F of the I.T. Act, any income arising from an international transaction or specified domestic transactions between two or more associated enterprises is to be computed having regard to the arms-length price. Instruction No. 3 was issued on 20.05.2003 to provide guidance to the TPO and the AO to operationalise_the insfer pricing provisions

M/S JSK INTERNATIONAL,BADDI vs. PR. CIT, SHIMLA

M/S JSK INTERNATIONAL,BADDI vs. PR. CIT, SHIMLA

M/S NECTAR LIFESCIENCE LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH