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3 results for “transfer pricing”+ Section 254clear

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Key Topics

Section 144C6Section 246A(1)(b)4Section 143(3)2Section 92C2Transfer Pricing2

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

Transfer Pricing Officer passed under sub-section (3) of Section 92CA. For this class of assessees, it prescribes a collegium of three commissioners, once objections are preferred. Dispute Resolution Panel's powers: are co-terminous with the CIT(A), including the power to confirm, 11 I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 reduce or enhance the variation proposed and to consider

DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, DEHRADUN vs. BG EXPLORATION PRODUCDTION INDIA LIMITED, MUMBAI

ITA 105/DDN/2024[2012-13]Status: DisposedITAT Dehradun15 Jan 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing)

Section 246A(1)(b)Section 92C

254 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case file perused. 2. It transpires during the course of hearing that there arises the first and foremost legal issue of validity of the learned CIT(A)’s identical impugned lower appellate order for the facts stated hereunder. 3. The assessee/respondent appears

DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, DEHRADUN vs. BG EXPLORATION, MUMBAI

ITA 107/DDN/2024[2011-12]Status: DisposedITAT Dehradun15 Jan 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing)

Section 246A(1)(b)Section 92C

254 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case file perused. 2. It transpires during the course of hearing that there arises the first and foremost legal issue of validity of the learned CIT(A)’s identical impugned lower appellate order for the facts stated hereunder. 3. The assessee/respondent appears