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3 results for “disallowance”+ Section 35Aclear

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Key Topics

Section 143(3)4Transfer Pricing2

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

Section 90(2), where there is a DTAA between India and any country outside India, the more favourable of the two provisions, viz., under the DTAA or under the I.T. Act, are to be applied in case of the assessee. However, in my view, the point as to whether the payments are in the nature of fees for technical services

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

Section 90(2), where there is a DTAA between India and any country outside India, the more favourable of the two provisions, viz., under the DTAA or under the I.T. Act, are to be applied in case of the assessee. However, in my view, the point as to whether the payments are in the nature of fees for technical services

THE ADDL. CIT, RANGE-5,, AHMEDABAD vs. M/S. PRECISION BEARING P. LTD.,, AHMEDABAD

ITA 1048/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniwith Co No. 109/Ahd/2015 Assessment Year: 2010-11 Add. Cit, Range-5 M/S Precision Bearing Pvt. Ltd. Ahmedabad 28A, Changodar Industrial Estate, Sanand Vs District – Ahmedabad . (Appellant / Revenue) (Respondent / Assessee) Pan: Aaacp 9205 H Revenue By Shri S.S. Shukla, Sr. Dr/ Shri Vijay Kumar Jaiswal, Cit-Dr Respondent By Shri S.R. Shah, Ar Date Of Hearing 11.03.2022/23.06.2022(Virtual) Date Of 29.06.2022 Pronouncement

Section 143(3)

section 35A.” [Underlines supplied] ITA No. 1048/Ahd/2015 & CO No. 109/Ahd/2015 A.Y. 2010-11 Page 7 of 21 Therefore if the expenditure is revenue in nature, which is so in the present appeal, this amendment is not applicable. (iii) The Ld. AO has also observed in the assessment-order that most of the expenses related to the earlier years. To check