GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a
Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40
transfer pricing audit has certified that the particulars given in the Annexure of Form 3CEB are true and correct.
8.4
On the facts and the circumstances of the case, the Ld. PCIT has erred in holding that there was a deliberate attempt of the appellant of non-disclosure by not filing Balance sheet in VAT15BS and Profit &
loss account