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4 results for “transfer pricing”+ Section 12Aclear

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Key Topics

Section 2(15)22 Section 116 Section 12A4 Section 2634 Exemption4 Section 143(3)2 Section 82 Section 252 Section 143(2)2

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

ITA 632/COCH/2022[2017-2018]Status: DisposedITAT Cochin08 Mar 2023AY 2017-2018

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Jose Kappan, CAFor Respondent: Shri Prashant V.K., CIT(DR)

Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)Section 263

12A of the Act. The assessee filed return of income for AY 2017-18 on 31.10.2017 returning NIL income. The case was selected for scrutiny under CASS and notice u/s 143(2) was duly served on the assessee. The AO called for various details and based on the same completed the assessment accepting the income returned by the assessee. Subsequently

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM

BIOWIN AGRO RESEARCH,MANANTHAWADY vs. INCOME TAX OFFICER, KOZHIKODE

BIOWIN AGRO RESEARCH,MANANTHAWADY vs. INCOME TAX OFFICER, KOZHIKODE