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3 results for “transfer pricing”+ Section 80A(6)clear

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Mumbai47Delhi18Jaipur11Bangalore9Rajkot8Hyderabad7Amritsar7Ahmedabad3Nagpur3Pune2Chennai1

Key Topics

Section 807Section 92B4Section 56(2)(vii)3Addition to Income3Section 143(3)2

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

In the result, appeal filed by the Revenue is dismissed

ITA 690/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Prathvi Raj Meena, CIT.DRFor Respondent: Shri Ravi Bharadwaj V & Shri
Section 250Section 56(2)Section 56(2)(vii)

80A; (iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA; (iv) any business transacted between the assessee and other person as referred to in sub-section (10) of section 80-IA; (v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions

THE DCIT CIRCLE-1(1)(1), AHMEDABAD vs. ABHILASHA PHARMA PVT. LTD., AHMEDABAD

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 337/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 May 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year : 2015-16 Abhilasha Pharma Pvt Ltd., The Dcit, Vs 11, Chaudhari Co-Op. Circle 1(1)(1), Housing Society Ltd., Ahmedabad Paldigam, Paldi, Ahmedabad-380007 Pan : Aafca 5539 E अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Dr. Darsi Sumar Ratnam, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 02/05/2024 घोषणा क" तारीख /Date Of Pronouncement : 10/05/2024 आदेश/O R D E R आदेश आदेश आदेश Per T.R. Senthil Kumar:

For Appellant: Shri S.N. Soparkar, Sr. Advocate, and Shri Parin Shah, ARFor Respondent: Dr. Darsi Sumar Ratnam, CIT-DR
Section 10ASection 143(3)Section 80Section 80ASection 92BSection 92C

80A; (2) any transfer of goods or services referred to in section 80- 1A(8): (3) any business transacted between the assessee and other person as referred to in section 80-1A(10); (4) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which section 80-1A(8) or section

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

Transfer Pricing upward adjustment u/s.92CA(1) of the I.T Act as under: (a) Corporate Guarantee to Aes 8,32,291 (b) Capital Infusion to Aes 14,05,927 (c) Interest on Loan to Aes 4,39,625 Total: 26,77,843 10. On the facts and in the circumstances of the case, the learned CIT(Appeal) erred in confirming exclusion