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12 results for “transfer pricing”+ Section 194Aclear

Sorted by relevance

Chandigarh58Mumbai46Chennai12Delhi12Hyderabad7Bangalore6Nagpur3Rajkot3Jaipur2Cochin2Pune2

Key Topics

Section 14A56Section 194C19Section 201(1)12Section 20111Disallowance7Section 285Section 194A5Deduction5Section 143(3)3Section 10(37)

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

ITA 704/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

transfer of steam has taken though additional grounds\n\nPage | 42\n\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission of additional\nevidences

VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed

3
Penalty3
TDS3
ITA 1180/DEL/2023[2019-20]Status: Disposed
ITAT Delhi
21 Nov 2024
AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

Section 10Section 10(37)Section 143Section 143(3)Section 18Section 234BSection 234DSection 28Section 45(5)Section 56

price of acquired land. It may be noted that the assessee is entitled to interest u/s 34 of Land Acquisition Act only if there is delay in payment of compensation on or before taking possession of the acquired land. He has further submitted that award of interest under section 28 of the Land Acquisition Act 1894 discretionary and is determine

ACIT, CIRCLE-77(1), DELHI, DELHI vs. SHREE VARDHMAN DEVELOPERS PVT. LTD., DELHI

In the result, the appeal of the appellant is Allowed

ITA 2366/DEL/2023[2019-20]Status: HeardITAT Delhi21 Dec 2023AY 2019-20

Bench: the Hon’ble Tribunal was penalty order u/s 271C of the I.T. Act, 1961, while in this case subject matter of appeal is order u/s 201(1)/201(1A) of the I.T. Act passed by AO.

For Appellant: Ms. Gunjan Jain, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 194ASection 194CSection 201Section 201(1)Section 271C

transfers land to private builders who has to pay user fee for the developed urban infrastructure which is named as EDC. Its business income is taxed by Income Tax Department which includes EDC. The EDC is arising out of an agreement which is in the nature of service contract where colonizers pay EDC to HUDA for creation, development and maintenance

ACIT, CIRCLE-77(1), DELHI, DELHI vs. SHREE VARDHMAN DEVELOPERS PVT. LTD., DELHI

In the result, the appeal of the appellant is Allowed

ITA 2367/DEL/2023[2020-21]Status: HeardITAT Delhi21 Dec 2023AY 2020-21

Bench: the Hon’ble Tribunal was penalty order u/s 271C of the I.T. Act, 1961, while in this case subject matter of appeal is order u/s 201(1)/201(1A) of the I.T. Act passed by AO.

For Appellant: Ms. Gunjan Jain, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 194ASection 194CSection 201Section 201(1)Section 271C

transfers land to private builders who has to pay user fee for the developed urban infrastructure which is named as EDC. Its business income is taxed by Income Tax Department which includes EDC. The EDC is arising out of an agreement which is in the nature of service contract where colonizers pay EDC to HUDA for creation, development and maintenance

RELIGARE FINVEST LTD.,NEW DELHI vs. ACIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 7856/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Jul 2023AY 2014-15

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

ACIT (OSD), CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, -Appeal in ITA No

ITA 133/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Jul 2023AY 2014-15

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 547/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Jul 2023AY 2013-14

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 6116/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jul 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, -Appeal in ITA No

ITA 7553/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jul 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

ITA 4796/DEL/2017[2012-13]Status: PendingITAT Delhi13 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

ACIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD.,, NEW DELHI

In the result, -Appeal in ITA No

ITA 5202/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 14A

194A of the Act on such interest on CCD and the aforesaid interest aggregating to Rs. 13,75,19,178/- received by REL has been credited to its profit and loss account and was duly included in the taxable income for assessment year 2012-13. Further submitted that the two instruments viz., "debenture" and "shares" are mutually exclusive, with separate

ITO,WARD-77(2), NEW DELHI vs. SHREE VARDHMAN TOWNSHIP PRIVATE LTD., NEW DELHI

In the result, the appeal of appellant is hereby allowed

ITA 2804/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Oct 2023AY 2015-16

Bench: Us:- 1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Was Justified In Not Appreciating The Fact That The Definition Of Contract Provided U/S 194C Is Wide Enough To Cover Edc Payments. Edc Payments Are In Nature Of Contract U/S. 194C & Therefore Are Required To Be Subjected To Tds Accordingly.

Section 194ASection 194CSection 201Section 201(1)Section 271C

transfer land to private builders who has to pay user fee for the developed urban infrastructures which is named as EDC under the license to set up commercial set ups. Therefore, EDC would partake the nature of section 194C that'... any other agreement to arrangement for the use of (either separately or together) any -(a); or ... Accordingly, EDC ought