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“Section 13(1)(f)”

Section References (mined)Section 13Section 13(1)(f)1 judgments

The decision most relied on for Section 13(1)(f) is Akzo Nobel India Limited v. DCIT (71 Taxmann.com 57), cited in 18 judgments on BharatTax.

Leading authorities on Section 13(1)(f)

Akzo Nobel India Limited v. DCIT
71 Taxmann.com 57 · 2016 · ITAT
18
citing judgments

The Assessing Officer must first accept the arm's length price (ALP) declared by the assessee for international transactions with associated enterprises. Rejection of the declared ALP is an exception, requiring specific conditions to be met, such as those prescribed under section 92CA(3).

Judgments citing Section 13(1)(f)

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

directly i.e., get around the mandate of the exception carved out by Section 13(3)(b) read with Explanation (iii) by invoking Section 13(1)(f) of the UP VAT Act." 6. PROPOSITION 2: once purchase of subject immovable property by assessee trust is continuously and without any adverse inference