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6 results for “transfer pricing”+ Section 35(1)(iv)clear

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Section 153A15 Section 143(3)6 Section 133A6 Addition to Income6 Survey u/s 133A6 Section 2505 Section 1485 Capital Gains5 Reopening of Assessment

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

1 taken by the Revenue is allowed for statistical purposes. 4. Ground no. 2 is in respect of addition made by the Ld. AO towards difference in the total credit entry in the bank account and the gross sales as reported by the assessee in the P&L Account which is on account of VAT/GST collection, as claimed

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

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