Search: transfer pricing

3 results for “transfer pricing”+ Section 36(1)clear

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

36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued