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2 results for “transfer pricing”+ Section 80P(4)clear

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Section 80P6 Section 80P(2)(a)4 Section 244A2 Section 143(3)2 Section 271(1)(c)2 Section 282 Business Income2 Deduction2 Penalty2

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs

Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

4. Because on the whole facts and circumstances of the case, the Id. CIT(A) has erred in holding that the commission receipts from the sugar factory in the case did not out of any marketing activity to be qualified for deduction u/s 80P(2)(a)(iii) and that these receipts towards capital fund and not eligible for deduction

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI