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4 results for “transfer pricing”+ Section 54Fclear

Sorted by relevance

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Key Topics

Section 1484Section 2632Section 133A2Section 2502Section 142A(6)2Reassessment2Reopening of Assessment2Survey u/s 133A2

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

In the result the appeal is dismissed

ITA 690/CHNY/2020[2016-17]Status: DisposedITAT Chennai23 Aug 2024AY 2016-17
Section 142ASection 142A(1)Section 142A(6)Section 143(1)Section 153Section 250

transfer' under Section 2(47) of the Act to 'purchase` and the same\ncannot be applied to Section 54F.\n6.\nThe CIT (Appeals) and AO failed to take note of CIT vs. Aravinda\nReddy (120 ITR 46 SC) wherein it was held that the word 'purchase' in\nSection 54F(1) of the Act must be given it common meaning

GOKULAKRISHNA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 8(1), CHENNAI

In the result, the appeal filed by the assessee is allowed and the stay\napplication is dismissed

ITA 1088/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Jun 2025AY 2017-18
Section 147Section 250

price. He argued that there is no element of transfer so as to attract\nthe provision of section 2(47) of the Act and hence there cannot be any\nlevy of tax on capital gain under section 45 of the Act on the event of\nintroduction of a new partner. He has further submitted that even if the\namount

VANAVIL ESTATE,CHENNAI vs. PCIT(CENTRAL), CHENNAI

In the result, the appeal for both AYs 2017

ITA 925/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 133ASection 148Section 263

54F of the Act and assigned certain reasons for that. Therefore, the larger issue was pending before certain reasons for that. Therefore, the larger issue was pending before certain reasons for that. Therefore, the larger issue was pending before the Commissioner of Appeals, and in such circumstances, the the Commissioner of Appeals, and in such circumstances, the the Commissioner

VANAVIL ESTATE,CHENNAI vs. PCIT CENTRAL, CHENNAI

In the result, the appeal for both AYs 2017

ITA 926/CHNY/2024[2018-19]Status: DisposedITAT Chennai12 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 133ASection 148Section 263

54F of the Act and assigned certain reasons for that. Therefore, the larger issue was pending before certain reasons for that. Therefore, the larger issue was pending before certain reasons for that. Therefore, the larger issue was pending before the Commissioner of Appeals, and in such circumstances, the the Commissioner of Appeals, and in such circumstances, the the Commissioner