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)
section 115QA of Act and therefore, the company is liable to pay tax on the distributed income of Rs. 71,99,99,211/-.
3.7 Based on these observations, ld. AO prepared the draft order dated 26/09/2023 proposing the following additions:
| Transfer pricing adjustment u/s 92CA | Rs. 1,37,27,79,147/- |
|--------------------------------------------|----------------------|
| Late deposit of PF amount disallowance