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2 results for “TDS”+ Section 92A(2)(i)clear

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Section 143(3)6 Section 143(2)2 Section 92C2 Section 144C(5)2 Section 14A2 Transfer Pricing2 Depreciation2 Disallowance2 Addition to Income2 Set Off of Losses

NEOVANTAGE BIO-TECHNOLOGY PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE 5(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 924/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik

Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

section 92A(2)(c) of the Act was not satisfied since the loan advanced did not constitute ITA Nos.923 & 924/Hyd/2024 21 51% of the book value of total assets on the date of agreement. Accordingly, the lender and the assessee cannot be treated as Associated Enterprises (“AEs”), and no benchmarking is permissible. In their second contention, the Ld. AR submitted

NEOVANTAGE BIO-TECHNOLOGY PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE 5(1), HYDERABAD

NEOVANTAGE BIO-TECHNOLOGY PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE 5(1), HYDERABAD

NEOVANTAGE INNOVATION PARK PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD 16(3), HYDERABAD