ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1), JABALPUR vs. M/S. MAHAKAUSHAL SUGAR & POWER INDUSTRIES LTD., NARSINGHPUR
In the result, the Revenue’s appeal is partly allowed for statistical purposes
ITA 44/JAB/2020[2017-18]Status: DisposedITAT Jabalpur29 Nov 2022AY 2017-18
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Sanjay Kumar, CIT-DRFor Respondent: Shri Rahul Bardia, FCA
Section 143(3)Section 69Section 80
92C, 92D and 92E, unless the context otherwise requires-
(i) "accountant'' shall have the same meaning as in the Explanation below sub-section (2) of section 288;
(ii) "arm's length price'' means a price which is applied or proposed to be applied in a transaction between persons other than associated enterprises, in uncontrolled conditions
