Search: transfer pricing

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Section 115J3 Section 10A3 Section 143(3)2 Section 282

THE ACIT, - 4(1), INDORE vs. M/S. YASH TECHNOLOGIES PVT. LTD., INDORE

In the result appeal of the revenue is dismissed

ITA 616/IND/2018[2014-15]Status: DisposedITAT Indore31 Oct 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aaacy1868M

Section 10ASection 115JSection 143(3)Section 28Section 40

transfer provisions could apply if the aggregate of such transactions entered into by the assessee in the previous year exceeds a sum of Rs.5 crores. But in the instant case the specified domestic pricing figure is Rs.3,46,13,572/- which is less than Rs.5 crores hence the provision of Section 92BA of the Act does not apply