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2 results for “condonation of delay”+ Section 246Aclear

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Key Topics

Section 246A(1)(b)4Section 92C2Transfer Pricing2

DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, DEHRADUN vs. BG EXPLORATION PRODUCDTION INDIA LIMITED, MUMBAI

ITA 105/DDN/2024[2012-13]Status: DisposedITAT Dehradun15 Jan 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing)

Section 246A(1)(b)Section 92C

section 246A(1)(b) of the Act reading as “except an order passed in pursuance of the direction of the DRP”. 6. Faced with this situation, Mr. Ajay Vohra, learned Senior Advocate, states very fairly that once the assessee’s lower appeals before the CIT(A) could not have been held as maintainable, the impugned findings deciding the issue

DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, DEHRADUN vs. BG EXPLORATION, MUMBAI

ITA 107/DDN/2024[2011-12]Status: DisposedITAT Dehradun15 Jan 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing)

Section 246A(1)(b)
Section 92C

section 246A(1)(b) of the Act reading as “except an order passed in pursuance of the direction of the DRP”. 6. Faced with this situation, Mr. Ajay Vohra, learned Senior Advocate, states very fairly that once the assessee’s lower appeals before the CIT(A) could not have been held as maintainable, the impugned findings deciding the issue