Short term deposits cannot be taken at par with an international transaction u/s 92B of the Income Tax Act
Last updated: 28 June 2021
Court :
ITAT Hyderabad
Brief :
This assessee’s appeal for AY.2013-14 arises against the CIT(A)-6, Hyderabad’s order dt.01-08-2019 in appeal No.10079/2018-19/B3/CIT(A)-6, involving proceedings u/s.143(3) r.w.s.92CA(3) of the Income Tax Act, 1961 [in short,‘the Act’].
Citation :
I.T.A. No. 1709/HYD/2019
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Published in Income Tax
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