M/S BROTHERS R. KOTHARI,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX 2(1), RAIPUR
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 246/RPR/2017[2014-15]Status: DisposedITAT Raipur30 Mar 2022AY 2014-15
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 246/Rpr/2017 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Brothers R. Kothari, Shop No.111, Main Road, Kanker, Near Sbi, Kanker (C.G.) Pan : Aagfb2424F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Sunil Agrawal, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(3)Section 40A(2)(a)Section 92BSection 92F
disallowance, on account of any
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M/s. Brothers R Kothari Vs. DCIT expenditure being excessive or unreasonable having regard to the fair market value, shall be made in respect of a specified domestic transaction referred to in section 92BA, if such transaction is at arm's length price as defined in clause (ii) of section 92F
