Case Law Details
Case Name : DCIT Vs Priya Blue Recycling LLP (ITAT Ahmedabad)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs Priya Blue Recycling LLP (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT) Ahmedabad upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which deleted a penalty of ₹1.2 crore imposed under Section 271AA of the Income Tax Act on Priya Blue Recycling LLP. The case arose from a search operation conducted on the Priya Blue Group in November 2019, leading to assessments under Sections 153A and 148 of the Act. The Assessing Officer (AO) referred the matter to the Transfer Pricing Officer (TPO) to determine the arm’s length price for the alleged internat
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