ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. WONDER CEMENT LTD, MADANGANJ-KISHANGARH
In the result Ground No. 2 raised by the assessee is allowed
ITA 1543/JPR/2024[2020-21]Status: DisposedITAT Jaipur21 Feb 2025AY 2020-21
Bench: Shri Gagan Goyal & Shri Narinder Kumar
For Appellant: Mr. C. M. Agarwal, CA, Ld. ARFor Respondent: Mr. Sanjay Dhariwal, CIT, Ld. DR
Section 115JSection 143(3)Section 250Section 801A(8)Section 80A(6)Section 92Section 92CSection 92F
gains of such eligible business shall be computed by adopting arm's length pricing. In other words, if the assessing officer rejects the price as not corresponding to the market value of such good, then he has to compute the sale price of the good at the market value as per his determination. The explanation below the proviso defines market
