Search: transfer pricing

3 results for “transfer pricing”+ Section 92A(2)clear

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Transfer Pricing3 Addition to Income3 Section 40A(2)(b)2 TDS2

KSSIIPL VEL JV,PURI vs. ACIT CIRCLE-5(1), BHUBANESWAR

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

ITA 91/CTK/2023[2014-15]Status: DisposedITAT Cuttack29 Aug 2024AY 2014-15

For Appellant: Ms. Pooja Dhalwani, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 143(2)Section 40A(2)Section 92C

2), ,Chennai held as under: "20. Now, we move on to consider the issue as to whether the assessee has to be taken as tested party for the purpose of determination of ALP or by applying the least complex theory, the AE outside the Country has to be taken as tested party. The Tribunal while considering the said question proceeded

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

ITA 39/CTK/2018[2013-14]Status: Heard

KSSIIPL VEL JV,PURI vs. ACIT CIRCLE-5(1), BHUBANESWAR

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

KSSIIPL VEL JV,PURI vs. ACIT CIRCLE-5(1), BHUBANESWAR

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

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