DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH V. JAMES HOTELS LTD, CHANDIGARH
ITA 552/CHANDI/2023
2012-2013
Pronouncement Date: -
Result: Assessee
Transfer pricingreasonable causeBonafide beliefCapital receiptPeriod of limitationAssessment recordNotional interestCompetent authorityinitiation of penalty proceedingsTime period of passing order
143(3)142(1)143(2)192681327271D20