DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. C. G. ISPAT PRIVATE LIMITED, RAIPUR
ITA 95/RPR/2025[2014-15]Status: DisposedITAT Raipur30 Jul 2025AY 2014-15
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 95/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)
For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 250Section 92BSection 92C
1. Transfer pricing upward adjustment as per
6,16,68,732/- order 92CA(3) of the Act
2. Disallowance of TCS
43,120/-
3. Disallowance of Employees Contribution
71,758/-
Total
6,17,83,610/-
4. Being aggrieved with the aforesaid addition, assessee preferred an appeal before the Ld. CIT(A), wherein the assessee had challenged the issue regarding addition