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2 results for “transfer pricing”+ Section 13(1)(d)clear

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Section 2635

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 156/PAT/2019[2014-15]Status: DisposedITAT Patna08 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 263Section 43B

D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal emanates from the order u/s 263 of the Income Tax Act, 1961 (hereafter ‘the Act’), passed by the Ld. Principal Commissioner of Income Tax -1, Patna (hereafter ‘the Ld. PCIT’) vide order dated 29.03.2019. It is seen that the Ld. PCIT resorted to revisionary powers against

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

ITA 349/PAT/2023[2015-16]Status: Disposed