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
transfer of such goods or services is a specified domestic transaction referred to in section 92BA.
(10) Where it appears to the Assessing Officer that, owing to the close connection between the assessee carrying on the eligible business to which this section applies and any other person, or for any other reason, the course of business between them
