Search: transfer pricing

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Section 53A6 Section 2(47)3 Section 50C2

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

53A of the Transfer of Property Act read with section 2(47)(V) of the Income Tax Act were complied in the agreement under reference, and the findings Of the assessing officer and the first appellate authority in this regard are grossly unfounded and incorrect. 8. There being no "transfer" by way of a Joint development agreement in the case