Search: condonation of delay

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Section 143(3)2 Section 115Q2

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21

For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

92B by treating the continued debt balance as an international transaction... "In view of the discussion and following the consistent decisions of the Tribunal in Assessee's own case for the preceding as well as the succeeding assessment years, no adjustment on account of interest due on receivables from its AE can be made. " - We further place our reliance