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Section 2637 Section 143(3)5 Section 355 Section 40A(7)2 Deduction2

MIRZA INTERNATIONAL LIMITED,KANPUR vs. DCIT CIRCLE 2(1)(1), KANPUR

The appeals of the assessee stand partly allowed

ITA 35/LKW/2022[2017-2018]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-2018

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Akshay Gupta, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

Section 143(3)Section 40A(7)Section 80Section 92Section 92C

sections 144C(13) and 144B of the Act at a total income of Rs.99,81,17,010/- after making the following additions/adjustments: 1 Adjustment in respect of Arm’s Length Rs.3,14,89,283/- Price (ALP)) by the TPO 2 Addition in respect of delayed Rs.55,79,597/- payment of employees’ contribution to EPF/ESI. 3 Disallowance

MIRZA INTERNATIONAL LIMITED,KANPUR vs. DCIT CIRCLE 2(1)(1), KANPUR

MIRZA INTERNATIONAL LIMITED,KANPUR vs. DCIT CIRCLE 2(1)(1), KANPUR

GENUS POWER INFRASTRUCTURES LIMITTED,NOIDA vs. PR. COMMISSIONER OF INCOME TAX(CENTERAL), LUCKNOW