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4 results for “transfer pricing”+ Section 111Aclear

Sorted by relevance

Mumbai61Delhi12Ahmedabad8Kolkata7Indore5Bangalore4Hyderabad3Nagpur3Pune1

Key Topics

Section 26312Section 1484Section 1474Section 1444Section 683Section 234A3Section 22Section 1432Capital Gains2Reassessment

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

111A. 3.2 Subsequent to a survey conducted under section 133A, proceedings under section 147 of the Act were initiated accordingly notice under section 148 of the Act dated 25.03.2021 was issued, requiring the Assessee to file a return of income within 5 days from date of issue of notice. Due to the paucity of time allowed in notice under section

2

R V DESHPANDE HUF,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-1, BANGALORE

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

ITA 340/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri S V Ravishankar, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 143Section 143(3)Section 263

111A" , Also copies of 142(1) have been submitted before the Hon'ble CIT in which it is clearly seen that the various documents on LTCG has been sought and details furnished. 14. Without prejudice to the above the learned CIT ought to have appreciated the fact that the aforesaid issue on which the learned CIT had sought to revise

SHRI. SRIRAM RUPANAGUNTA,BANGALORE vs. ASISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-5(3)(2), BANGALORE

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

ITA 31/BANG/2023[2015-15]Status: DisposedITAT Bangalore18 May 2023AY 2015-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2015-16 Shri Sriram Rupanagunta, The Assistant 34 Purva Park Ridge, Commissioner Of Goshala Road, Income Tax, Garudachar Palya, Circle – 5(3)(2), Bangalore – 560 048. Vs. Banglore. Pan: Ahlpr7578N Appellant Respondent Assessee By : Shri Kodhanda Pani, Ca : Shri Kiran .D, Addl. Cit Revenue By (Dr) Date Of Hearing : 13-04-2023 Date Of Pronouncement : 18-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 24.11.2022 Passed By Nfac For Assessment Year 2015-16 On Following Grounds Of Appeal: “1. The Ld.Assessing Officer Erred In Passing The Assessment Order In The Manner In Which It Is Done On The Basis Of Presumptions, Assumptions & Surmises & Inferences, Conjecture & Hypothetical, Than On The Basis Of The Facts.

For Appellant: Shri Kodhanda Pani, CA
Section 111ASection 143Section 2Section 2(14)Section 2(47)Section 234Section 47Section 54E

transfer" includes and shall be deemed to include the asset and the right or interest in the asset in any manner whatsoever, which matter has not been considered by the Lower Authorities. 3. The Ld AO erred in not considering that the right to acquire an ESOP originates from the time ESOP is granted and vested, not from the date

SNEHALATHA SINGHI ,BANGALORE vs. DCIT, CIRCLE-1(1)(2), BANGALORE

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

ITA 1175/BANG/2025[2012-13]Status: DisposedITAT Bangalore17 Apr 2026AY 2012-13

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2012-13

For Respondent: Shri K R Pradeep, Advocate &
Section 143(3)Section 147Section 148Section 234ASection 68Section 69C

section 68 of the Act. 20. That the Authorities below erred in refusing to apply the beneficial treatment provided under the Act of the Capital gains earned by the assessee from the transfer of shares in M/s. Blue Circle Services Ltd. 21. That the Authorities below erred in making addition of Rs.49,54,368/- as Unexplained Expenditure