TBR INFRA PVT LTD,ALAMPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY
In the result, appeal of the assessee is allowed
ITA 260/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam30 Oct 2025AY 2018-19
Section 143(2)Section 143(3)Section 194HSection 40
transfer pricing cases, quantum of such addition should\nexceed 10 crore.\n11. Accordingly, in the instant case where the addition amounting to\nRs.3,43,759/- is well below the limit prescribed for the selection of return\nrequiring scrutiny during the F.Y. 2017-18. We therefore find merit in the\nargument of the Ld.AR that the scrutiny assessment proceedings raised
