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1 result for “transfer pricing”+ Section 44clear

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Key Topics

Section 682Section 143(3)2

MOHAMMAD SAIDULLAH,EAST CHAMPARAN vs. ITO, WARD- 1 (3), MOTIHARI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 245/PAT/2025[2017-18]Status: DisposedITAT Patna10 Dec 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 56(2)(x)Section 68

44,800/- as income from other sources and made disallowance of ₹1,38,302/- out of the expenses claimed and assessed the total income of the assessee at ₹20,54,617/- u/s 143(3) of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who granted opportunities of being heard