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
transfer of leather shoes by applying external TNMM.
Thereafter, a draft assessment order was passed in which following adjustments/disallowances were proposed:
1
Adjustment in respect of Arm’s
Rs.3,14,89,283/-
Length Price (ALP)) by the TPO
2
Addition in respect of delayed
Rs.55,79,597/- payment of employees’ contribution to EPF/ESI.
3
Disallowance u/s. 40A
