Search: transfer pricing

3 results for “transfer pricing”+ Section 58clear

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

58 of the UPUPDA, 1973 to demonstrate that on dissolution of Allahabad Development Authority, all the properties, funds and dues which were vested, or realizable by AYs. 2014-15 to 2016-17 the authority, would vest in or be realizable by the State Government and he opined, that it was the discretion of the State Government to apply