VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR
ITA 1485/JPR/2024[2021-22]Status: DisposedITAT Jaipur30 Jun 2025AY 2021-22
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 36(1)(va)
section 115QA of Act and therefore, the company is liable to pay tax \non the distributed income of Rs.71,99,99,211/-. \n\n3.7 Based on these observations, ld. AO prepared the draft order dated \n26/09/2023 proposing the following additions: \n\n\nParticulars \nAddition (Rs.) \nTransfer pricing adjustment u/s 92CA Rs.1,37,27,79,147/- \nLate deposit of PF amount