Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 92A(2)(a)clear

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Section 92B12 Section 143(2)2 Section 92A(2)(a)2 Section 92C2 Section 40A(2)(a)2 Transfer Pricing2 Addition to Income2 Comparables/TP2 TP Method2

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

In the result, both the appeals filed by the Revenue are dismissed

ITA 685/PUN/2025[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT

Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

92A(2)(a) & (b) of the Act, the Assessing Officer referred the matter to the Transfer Pricing Officer (TPO) to determine the Arm’s Length Price (ALP) of the transactions entered with AEs. From the various details furnished by the assessee the TPO noted that the assessee has entered into following specified domestic transactions during the year: Sr. No. Name

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

INCOME TAX OFFICER WARD 1 JALNA, JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED, JALNA