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2 results for “transfer pricing”+ Section 144C(13)clear

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Key Topics

Section 144C9Section 134Section 144C(13)3Section 92C3Section 144C(5)3Section 1562Section 144C(1)2Section 260A2Transfer Pricing2Limitation/Time-bar

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. DIGVIJAY VINIMAY PVT LTD

ITAT/284/2024HC Calcutta03 Jan 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 115JSection 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 144C(5)Section 153Section 156Section 270ASection 274

Section 144C(5). The directions were received by the authorities in September 2021. Pursuant thereto, the Transfer Pricing Officer passed an order dated October 29, 2021 giving effect to the directions of the Dispute Resolution Panel and reducing the transfer pricing adjustment from Rs.41,13

2

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION AND TRANSFER PRICING vs. SIGNIFY HOLDING B V

Accordingly, the appeal fails and is dismissed

ITAT/102/2025HC Calcutta06 May 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 6Th May, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Mr. Anindya Kanan, Adv. Ms. Shradhya Ghosh, Adv. …For Appellant

Section 13Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260A

TRANSFER PRICING), KOLKATA VS. SIGNIFY HOLDING B.V. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE: 6TH MAY, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Mr. Anindya Kanan, Adv. Ms. Shradhya Ghosh, Adv. …for Appellant Mr. A.K. Dey, Adv. …for respondent The Court