Search: transfer pricing

2 results for “transfer pricing”+ Section 145Aclear

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Section 143(3)2 Section 14A2 Section 372 Disallowance2 Addition to Income2

ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, appeals filed by the revenue for the assessment years

ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR

Section 143(3)

145A of the Act. In the present case, the Coal India Limited, which is a Government of India enterprise holding 100% shares of the assessee company and similar shareholding in other subsidiaries, which the ld A.R. explained that they are adopting this method. The audit report of the assessee referred at page 94 prescribes the method of valuation and inventories

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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