Search: transfer pricing

5 results for “transfer pricing”+ Section 56(2)(viib)clear

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Key Topics

Section 56(2)(viib)7 Addition to Income5 Section 56(2)(vii)4 Section 56(2)4 Section 54B3 Section 50C2 Section 682 Set Off of Losses2

DCIT, CIR-3(1)(2), AHMEDABAD vs. M/S. OZONE INDIA LTD, AHMEDABAD

In the result, the appeal of the revenue as well as cross objection of the Assessee is dismissed

ITA 2081/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah, A.RFor Respondent: Shri Virendra Ojha, CIT.D.R

Section 56(2)(viib)

56(2)(viib) of the Act on account of difference of net asset value of Rs.54,21,16,156/- credited in the books without appreciating the factual backdrop of the case in which the addition was made by the Assessing Officer. (b) The Ld.CIT(A) has erred in law and on facts in not appreciating the fair market value

UNNATI INORGANICS PVT. LTD.,BHAVNAGAR vs. THE ITO, WARD-1(5), , BHAVNAGAR

In the result, the appeal filed by the assessee is allowed

DCIT, CIR-3(1)(2), AHMEDABAD vs. M/S. OZONE INDIA LTD, AHMEDABAD

UNNATI INORGANICS PVT. LTD.,BHAVNAGAR vs. THE ITO, WARD-1(5), , BHAVNAGAR

DCIT, CIR-3(1)(2), AHMEDABAD vs. M/S. OZONE INDIA LTD, AHMEDABAD

UNNATI INORGANICS PVT. LTD.,BHAVNAGAR vs. THE ITO, WARD-1(5), , BHAVNAGAR

VISHNUBHAI MAFATBHAI DESAI,,AHMEDABAD vs. THE ITO, WARD-1(1)(4),, AHMEDABAD

INDUTCH COMPOSITES TECHNOLOGY PRIVATE LIMITED,VADODARA vs. DEPUTY COMMISSIONER, CIRCLE 1(1)(1), VADODARA

SHALBY LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD