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
Transfer Pricing Officer" shall have the same meaning as assigned to it in the Explanation to section 92CA].”
3.1
Apart from this the intention of legislature in bringing about the said change has been brought out more clearly in Circular No. 19/2015 dated
27.11.2015 issued by CBDT. The relevant portion from the said circular deserves to be extracted as under
