SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD
In the result, the appeal of the assessee is dismissed
ITA 104/HYD/2022[2017-18]Status: DisposedITAT Hyderabad23 Jan 2025AY 2017-18
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia
For Appellant: Shri Vartik Choksi, ARFor Respondent: Ms. K. Haritha, CIT-DR
Section 143(3)Section 80ISection 92CSection 92E
9. Per contra, the Ld. DR had submitted that section 92BA provides the definition of the Specified Domestic Transaction, which is to the following effect:
“Meaning of specified domestic transaction.
92BA. For the purposes of this section and sections
92, 92C, 92D and 92E, "specified domestic transaction" in case of an assessee means any of the following transactions, not being
