Search: transfer pricing

2 results for “transfer pricing”+ Section 273Bclear

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Section 271D10 Section 271E4 Penalty2 Natural Justice2

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

In the result, the Appeals of the appellant stands allowed with no orders as to costs

ITA 1022/JPR/2024[2010-11]Status: DisposedITAT Jaipur25 Sept 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 271Section 271DSection 271E

transfer of money from one family members to another family members to support him during medical emergency period and such transaction could not be treated as loan or advance and transaction falling under ambit of s. 269SS attracting penalty u/s 271D—Therefore, penalty imposed by AO and confirmed by CIT(A) needs to be deleted—Assessee’s appeal allowed

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR