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2 results for “transfer pricing”+ Section 55(2)(ac)clear

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Delhi160Hyderabad97Mumbai77Chandigarh59Chennai28Kolkata20Bangalore11Dehradun8Rajkot5Jaipur5Surat2Nagpur2Pune2Ahmedabad2

Key Topics

Section 2634Section 734Section 43(5)2Revision u/s 2632

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 362/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2014-15
Section 263Section 43(5)Section 73

55,360\n14. He also drew our attention to PB Page No.14, pointing out to the\nld.Pr.CIT that Instruction NO.3 of 2010 did not apply to the impugned\ntransaction, and that loss had been booked in accordance with AS-\n11, as under:\nc) Since this particular loss is pertained to revenue transaction relating to import of\ngoods, the Instruction

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 363/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad
16 Jan 2025
AY 2015-16
Section 263Section 43(5)Section 73

55,360\n14. He also drew our attention to PB Page No.14, pointing out to the\nld.Pr.CIT that Instruction NO.3 of 2010 did not apply to the impugned\ntransaction, and that loss had been booked in accordance with AS-\n11, as under:\nc) Since this particular loss is pertained to revenue transaction relating to import of\ngoods, the Instruction