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1 result for “transfer pricing”+ Section 153(1)clear

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Key Topics

Section 143(3)2Section 542

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54

1 | 17 ITA No.14 & 15/Ran/2018 Assessment Year: 2013-14 similar as the land on which construction of flat was done was purchased by Smt. Asha Devi Adukia on 10.11.1981 jointly with Rajesh Adukia, who gifted her part of the land with building to her son Prakash Kumar Adukia on 20.11.2006. For the sake of convenience of adjudication, we are taking