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3 results for “capital gains”+ Section 92C(3)clear

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Section 10B3 Section 56(2)(vii)3 Section 92C2 Section 143(3)2 Section 144C2 Transfer Pricing2 Addition to Income2 Comparables/TP2

HAZIRA PORT PRIVATE LIMITED,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CICLE-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed on the above terms

ITA 265/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vishal Kalra & Shri Ankit SahniFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 143(3)Section 144BSection 144CSection 144C(3)Section 92C(3)

92C(3) which provides that the Learned TPO/AO can proceed to determine the arm's length price only in circumstances enumerated under clause (a) to (d) provided therein for the following transactions; • Provision of port facility services; • Repayment of unsecured Loan iii. Making several observations and findings which are based on an incorrect interpretation of law and without appreciating

HAZIRA PORT PRIVATE LIMITED,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CICLE-2(1)(1), AHMEDABAD

HAZIRA PORT PRIVATE LIMITED,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CICLE-2(1)(1), AHMEDABAD

SKAPS INDUSTRIES INDIA PVT. LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8,, AHMEDABAD

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD, HYDERABAD vs. MYTRAH VAYU (GUJARAT) PRIVATE LIMITED, HYDERABAD