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165 results for “transfer pricing”+ Section 22clear

Sorted by relevance

Delhi3,686Mumbai3,342Bangalore1,478Kolkata649Chennai617Ahmedabad571Hyderabad534Pune486Karnataka435Jaipur363Surat263Chandigarh252Indore237Cochin165Rajkot91Visakhapatnam85SC84Cuttack69Calcutta67Telangana61Nagpur57Lucknow56Raipur51Amritsar38Agra33Guwahati30Jodhpur28Dehradun19Ranchi13A.K. SIKRI ROHINTON FALI NARIMAN12Varanasi10Rajasthan10Panaji9Jabalpur7Kerala6Allahabad6Orissa5Patna5Punjab & Haryana2MADAN B. LOKUR S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1DIPAK MISRA V. GOPALA GOWDA1D.K. JAIN JAGDISH SINGH KHEHAR1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 25090Addition to Income36Section 153A21Section 80G16Capital Gains16Section 143(3)14Section 13213Section 80G(5)10Section 10(37)10

US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee is partly allowed of statistical purposes

ITA 562/COCH/2022[2017-2018]Status: DisposedITAT Cochin21 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Us Technology International Pvt. Ltd. Acit, Circle - 1(1) 621, Nila, Technopark Campus 1St Floor, Aayakar Bhavan Vs. Kariyavattom, Trivandrum 695581 Kowdiar [Pan: Aaacu5628B] Thiruvananthapuram 695003 (Appellant) (Respondent)

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144C(3)Section 92C(3)

section 234B and 234C of the Act The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, the above grounds of appeal, either before or during the hearing of the appeal.” 3. At the outset, we note that the learned AR for the assessee before us submitted that issue raised by the assessee in ground

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

Showing 1–20 of 165 · Page 1 of 9

...
Section 153C9
Disallowance5
Exemption4

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I

22,087), claiming deduction under Chapter VIA at an aggregate of Rs. 4.15 cores, being principally u/ss. 80IA and 80HHC of the Act, at Prakash R. Nair v. Dy.CIT, Central Circle Rs.68.83 lakhs and 345.65 lakhs respectively. The same was processed u/s. 143(1), i.e., as such, granting refund for Rs.18.62 lakhs, on 15.03.2002. Subsequently, on 16.04.2002, notice

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

22 & 185/Coch/2015 exemption under Section 10B. It was this order which was challenged by the assessees in the appeals filed by them before the Tribunal. Such an appeal filed by the assessee is liable to be considered by the Tribunal exercising its power under Section 254 of the Act which obliged the Tribunal to consider appeal and pass such orders

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM

In the result, the appeal of the assessee is partly allowed and the

ITA 191/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

22 & 185/Coch/2015 exemption under Section 10B. It was this order which was challenged by the assessees in the appeals filed by them before the Tribunal. Such an appeal filed by the assessee is liable to be considered by the Tribunal exercising its power under Section 254 of the Act which obliged the Tribunal to consider appeal and pass such orders

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

22 M/s.US Technology Resources Pvt.Ltd. sub-section (1) of Section 139: Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, such sum shall be allowed as a deducted in computing

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

22 M/s.US Technology Resources Pvt.Ltd. sub-section (1) of Section 139: Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, such sum shall be allowed as a deducted in computing

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

transfer pricing addition of Rs. 9,57,364/- to the income of the Assessee and holding that the international transactions pertaining to provision of corporate IT services do not satisfy the arm's length principle envisaged under the Act. 12.3 On the facts and in the circumstances of the case and in law, the Ld. AO/Ld. ΤΡΟ grossly erred

TORRY HARRIS SEA FOODS LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

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

ITA 447/COCH/2016[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 143(3)Section 144C(5)

transfer pricing provisions. You have claimed uniform adjustments @ 3% in all cases, without providing any clear rationale for the same. Adjustments have been claimed in an arbitrary manner without any factual and scientific basis being given. 'You have not submitted the quantification process adopted by you to arrive at the adjustments, claimed. The fact is that 3% adjustment was claimed

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

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

ITA 247/COCH/2017[2009-10]Status: DisposedITAT Cochin23 Jul 2018AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.Raghunathan SFor Respondent: Sri.Santam Bose
Section 10ASection 10BSection 143(1)Section 143(3)Section 144CSection 263

transfer pricing adjustment in the draft assessment order. The final assessment order was passed on 26.04.2013. The assessee, however, claims that the final assessment order was not received by it. Thereafter reassessment notice was issued and orders u/s 143(3) r.w.s. 147 of the I.T.Act was passed on 27.03.2015. The Assessing Officer in the reassessment completed, disallowed the amount claimed

THE ACIT, KOLLAM vs. SRI.P. SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 347/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 358/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 351/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Dec 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 360/COCH/2017[2015-2016]Status: DisposedITAT Cochin13 Dec 2018AY 2015-2016

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 348/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE CENTRAL CIRCLE, KOLLAM, THE CENTRAL CIRCLE,KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 349/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

SRI.P.SUNIL KUMAR,KOLLAM vs. THE ACIT, CEN-CIRCLE,KOLLAM, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 350/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 359/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses