SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

39 to 45 of 2022 dated 15.03.2023 is well founded. The question before the Hon'ble Orissa High Court is as under:- Shri Krishna Singh Educational Trust vs. DCIT "Whether on the facts and circumstances the ITAT was correct in holding that the approving authority has not applied his mind for giving approval u/s 153D?" 13. In the case before

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

39 to 45 of 2022 dated 15.03.2023 is well founded. The question before the Hon'ble Orissa High Court is as under:- Shri Krishna Singh Educational Trust vs. DCIT "Whether on the facts and circumstances the ITAT was correct in holding that the approving authority has not applied his mind for giving approval u/s 153D?" 13. In the case before

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

In the result, both the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

Reassessment u/s 148 –not pressed 6. Ground No. 2 to 7-Transfer Pricing issue: Intra group services: 7. During year, the intra-group services received by the assessee from the Associated Enterprises amounting to Rs.229,61,81,619/- on account of management charges, information technology charges and general administration charges. 8. The said transaction was benchmarked by the appellant

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

Reassessment u/s 148 –not pressed 6. Ground No. 2 to 7-Transfer Pricing issue: Intra group services: 7. During year, the intra-group services received by the assessee from the Associated Enterprises amounting to Rs.229,61,81,619/- on account of management charges, information technology charges and general administration charges. 8. The said transaction was benchmarked by the appellant