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6 results for “transfer pricing”+ Section 4(4)(c)clear

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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

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

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

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