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1 result for “transfer pricing”+ Section 115clear

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Section 80C2

ACIT, CENTRAL CIRCLE-3, PATNA vs. RISHAV DUTTA, PATNA

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

ITA 51/PAT/2020[2017-18]Status: DisposedITAT Patna06 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Smt. Rinku Singh, CIT, DRFor Respondent: Shri M. Kr. Mashi, CA
Section 133ASection 143(3)Section 80C

115/-. Thus, Ld. Counsel asserted that the addition made by the Ld. AO is under wrong notion of facts on record. 4.3. Ld. CIT, DR in this respect submitted that effective from AY 2017-18, income chargeable under the head “Profit & Gains of business or profession” has to be computed by filing the 7 Rishav Dutta, AY: 2017-18 Income