THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM
In the result, the appeal filed by the Revenue is dismissed
ITA 1711/KOL/2024[2020-21]Status: DisposedITAT Kolkata29 Apr 2025AY 2020-21
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 274Section 40Section 80GSection 80PSection 80P(2)(d)
Transfer Pricing
Officer, where the assessee had maintained information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB.
(7) The penalty referred to in sub-section (1) shall be a sum equal
