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6 results for “transfer pricing”+ Section 23(1)(c)clear

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Section 153A15 Section 143(3)6 Section 2505 Section 133A5 Section 1485 Section 2635 Capital Gains5 Reopening of Assessment5 Addition to Income

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

23,419,610/-. The A.O. obviously has not looked into this disallowance also.” 2.0. Aggrieved with the action of Ld. PCIT, the assessee is in appeal before us with the following grounds of appeal: 3 M/s Kumar Piyush Construction Private Limited “Ground number 1 Was not justified in initiating proceedings under Section 263 of the Act since the order under

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed