Search: transfer pricing

6 results for “transfer pricing”+ Section 24clear

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Section 153A15 Section 143(3)6 Section 2635 Section 2505 Section 133A5 Section 1485 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

24,49,527/- but in the computation of income he deducted Rs. 1,38,54,942/- as “retention money”. This action of the assessee allegedly resulted in a loss of Rs. 98,65,419/-. On this issue, the Ld. PCIT noticed that the so called “retention money” was not debited in the P&L Account but was straightway adjusted

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

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

ITA 179/PAT/2023[2011-12]Status: Disposed