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4 results for “transfer pricing”+ Section 239clear

Sorted by relevance

Mumbai162Delhi101Bangalore43Chennai30Jaipur30Kolkata15Cuttack8Indore6Varanasi5Rajkot5Ahmedabad4Visakhapatnam3Hyderabad3Raipur2Surat2Jodhpur1Ranchi1Cochin1Patna1Amritsar1Pune1

Key Topics

Deduction3Section 143(3)2Section 352Disallowance2Comparables/TP2

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(1),, AHMEDABAD

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

ITA 1787/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 35

239/-, disallowance of deduction under Section 35(2AB) amounting to Rs.50,67,99,443/-, addition of Rs.5,53,07,808/- towards capitalisation of interest to CWIT under Section 36(1)(iii) of the Act. The Assessing Officer made disallowance under Section 40A(2)(b) of the Act amounting to Rs.1,35,19,424/- and disallowance of sales/business/products promotion expenses under

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LIMITED,, AHMEDABAD

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

ITA 2128/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad
15 May 2024
AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 35

239/-, disallowance of deduction under Section 35(2AB) amounting to Rs.50,67,99,443/-, addition of Rs.5,53,07,808/- towards capitalisation of interest to CWIT under Section 36(1)(iii) of the Act. The Assessing Officer made disallowance under Section 40A(2)(b) of the Act amounting to Rs.1,35,19,424/- and disallowance of sales/business/products promotion expenses under

A MENARINI INDIA PVT. LTD.,AHMEDABAD vs. THE PCIT-1, AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 877/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 143(3)Section 263Section 92C

239/- as against the returned loss of Rs.43,37,27,293/-. Thus the Assessing Officer has not verified the above expenses totaling Rs.16,68,02,397/- during assessment proceedings which is erroneous and prejudicial to the interest of Revenue. Therefore a show cause notice was issued to the assessee. The assessee replied to the show cause notice which

INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD, AHMEDABAD vs. CHHAGANLAL DALAJI SONI, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 531/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Milin Shah, A.RFor Respondent: Shri B.P. Srivastava, Sr. DR

239/- which was nearly only 2%. Further, there were irregular cash deposits which were recorded in fractions in books of accounts while the cheque payments were rounded off to the nearest numbers. This indicated adjustment by the assessee. Also, significant cash sales were made by the assessee before GST was implemented to escape the same while the cash sales were