THE PRL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L SURYAKANTHAM, VISAKHAPATNAM
In the result, the appeal fails and is hereby dismissed
ITTA/285/2017HC Telangana08 Oct 2018
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
Section 143(2)Section 14ASection 260Section 80JSection 92C
Transfer
Pricing Officer has gone into the provision of Section 92A(2)
of the Act. It is further submitted that the provisions of sub-
Sections (1) and (2) of Section 92A are interlinked and have
been
read
together
harmoniously
and
therefore,
the
substantial question of law framed in this appeal is required
to be answered in favour of the assessee
