Case Law Details
Case Name : Giraffe Developers Pvt Ltd Vs Pr. CIT (ITAT Mumbai)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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Giraffe Developers Pvt Ltd Vs Pr. CIT (ITAT Mumbai)
Held that a domestic transaction of purchase from the related party is not required to be considered as a specified domestic transaction under section 92BA.
Facts-
The PCIT observed that the AO has not made any inquiry concerning certain primary facts/claims and considered the assessment order as erroneous and prejudicial to the interest of revenue and initiated proceedings u/s. 263. It
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