Search: transfer pricing

9 results for “transfer pricing”+ Section 147clear

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Section 14710 Addition to Income8 Section 906 Section 145(3)6 Section 376 Section 143(3)4 Section 1484 Section 143(1)2 Section 1542 Reassessment

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

ITA 373/CTK/2023[2008-09]Status: DisposedITAT Cuttack29 Aug 2024AY 2008-09

For Appellant: Shri P.K.Jesthi & Tarun Patnaik, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 37

147 is completely absent as evident in the assessment order and the reassessment is based on reappraisal or reconsideration of the material/information already available on record for which the Ld. AO is taking a different view on the self same facts on record which is nothing but mere change of opinion. 9. That, several numbers of judgments pronounced on this

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

LORAMITRA RATH,KAIRAPARI KOTSAHI, TANGI vs. DCIT (CIRCLE-1(1), CUTTACK

ACIT, BALASORE CIRCLE, BALASORE vs. M/S. NABADURGA MINERALS, RAIRANGPUR

ACIT, BALESORE CIRCLE, BALESWAR vs. M/S. NABADURGA MINERALS , RAIRANGPUR

M/S. NABADURGA MINERALS ,RAIRANGPUR vs. ACIT, CIRCLE, BALASORE

M/S. NABADURGA MINERALS ,RAIRANGPUR vs. ACIT, CIRCLE, BALASORE

ACIT, BALESORE CIRCLE, BALESWAR vs. M/S. NABADURGA MINERALS , RAIRANGPUR

ACIT, BALASORE CIRCLE, BALASORE vs. MR. BIRAT CHANDRA DAGARA, RAIRANGPUR