26 results for “transfer pricing”+ Section 154clear
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Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 89/Rpr/2020) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax, Vs M/S Narmada Drinks Private Limited Circle-1(1), Aayakar Bhawan, Sirgitti Industrial Area, Tifra, Bilaspur Mahima Complex, Bilaspur (C.G.) (C.G.) Pan: Aaacn5880C (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 21.09.2023 घोषणा क" तार"ख/Date Of Pronouncement : 08.11.2023
Price on specified domestic transactions. Subsequently the case of assessee was converted from “e-proceedings” to “conventional mode” by taking necessary approval of the PCIT, Bilaspur. In the assessment, Ld. AO made disallowance u/s 14A r.w.r. 8D, disallowance u/s 40(a)(ia) and also u/s 40A(3). that against the said additions the assessee preferred an appeal before