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26 results for “transfer pricing”+ Section 40A(2)(a)clear

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Key Topics

Addition to Income17Exemption14Disallowance11Section 143(3)9Section 407Section 2637Reassessment7Section 40A(3)6Section 326

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

Showing 1–20 of 26 · Page 1 of 2

Section 40A(2)(b)6
Section 11(4)6
Deduction4

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

price to sister concerns and, if so, they will be hit hard by Section 40A(2). Hence, it was submitted thatthere was no shifting of profits in favour of sister concerns for their benefit as the transfer

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

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

Section 143(3)Section 253(1)Section 32Section 40A(3)

prices inclusive of freight. In such cases the suppliers transports goods by motor lorries to assessee's factory. As per the Industry practice the motor lorries are hired by the supplier on onetime basis, depending on the availability. In the absence of regular contacts, the lorry freight is required to be paid in cash at the time of delivery

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

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

Section 143(3)Section 253(1)Section 32Section 40A(3)

prices inclusive of freight. In such cases the suppliers transports goods by motor lorries to assessee's factory. As per the Industry practice the motor lorries are hired by the supplier on onetime basis, depending on the availability. In the absence of regular contacts, the lorry freight is required to be paid in cash at the time of delivery

M/S SULAIKHA CLAY MINES,TRIVANDRUM vs. DCIT ,CIRCLE 1(2), TRIVANDRUM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 937/COCH/2022[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 623/COCH/2022[2004-2005]Status: DisposedITAT Cochin31 Aug 2023AY 2004-2005

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 625/COCH/2022[2006-2007]Status: DisposedITAT Cochin31 Aug 2023AY 2006-2007

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 626/COCH/2022[2007-2008]Status: DisposedITAT Cochin31 Aug 2023AY 2007-2008

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 627/COCH/2022[2009-2010]Status: DisposedITAT Cochin31 Aug 2023AY 2009-2010

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead