Search: transfer pricing

3 results for “transfer pricing”+ Section 14clear

Sorted by relevance

Key Topics

Section 119 Section 2(15)9 Section 143(3)3 Section 123 Section 260A3 Exemption3 Addition to Income3

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 11Section 12Section 143(3)Section 2(15)Section 260A

prices and selling the same land on much higher rates and earning a profit therefrom. It highlighted the new trend of auctioning plots by way of bidding and charging of interest on belated payments, to state that no charity was involved in such activities but rather the assessee had converted itself into a big businessman. Therefore, it held that