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2 results for “transfer pricing”+ Section 40A(3)clear

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Key Topics

Section 40A(2)(b)2Transfer Pricing2TDS2Addition to Income2

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

ITA 39/CTK/2018[2013-14]Status: HeardITAT Cuttack25 Jul 2024AY 2013-14
For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 40A(2)(b)

40A(2)(b) and the aggregate of such transactions was more than Rs. 20.00 Crore, therefore it is submitted that the JV entered into Specified Domestic Transaction (i.e. SOT) within the meaning of section 92BA. During the assessment proceedings, reference u/s 92CA was made by the ld. AO to the jurisdictional Transfer Pricing Officer (TPO). The Ld. TPO after calling

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

ITA 99/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Jul 2024AY 2014-15
For Appellant: Shri Salil Kapoor and Bibhu Jain, Advs Shri Sanjay Kumar, CIT-DR
For Respondent:
Section 40A(2)(b)

40A(2)(b) and the aggregate of such transactions was more than Rs. 20.00 Crore, therefore it is submitted that the JV entered into Specified Domestic Transaction (i.e. SOT) within the meaning of section 92BA. During the assessment proceedings, reference u/s 92CA was made by the ld. AO to the jurisdictional Transfer Pricing Officer (TPO). The Ld. TPO after calling