Search: transfer pricing

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Section 271E7 Section 269T6 Section 143(3)2

YUKSOM BREWERIES LTD.,SIKIM vs. ADDL./JOINT CIT, RANGE - 2, SILIGURI, SILIGURI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1921/KOL/2024[2018-2019]Status: DisposedITAT Kolkata16 Jul 2025AY 2018-2019

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(3)Section 250Section 269TSection 271ESection 273BSection 274

price of the shares. Neither the genuineness of the receipt of loan/deposit nor the transaction of repayment of loan by way of adjustment through book entries carried out in the ordinary course of business has been doubted in the regular assessment. There is nothing on record to suggest that the amounts advanced by Investment Trust of India to the assessee