Search: transfer pricing

2 results for “transfer pricing”+ Section 54Eclear

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Section 143(3)3 Section 2632 Section 542

M R APPARELS P.LTD,NEW DELHI vs. PRCIT-6, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 198/DEL/2020[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nitin Goyal, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 143(3)Section 263

54E, 54BA, 54EB, 54F, 54G and 54H / be chargeable to income-tax under the head 'Capital gains', and shall be deemed to be the income of previous year in which the transfer took place. ' Further, the argument of assessee that a certain part of sale consideration was not received by them, is not supported by registered sale deed

ARUN DWIVEDI,NEW DELHI vs. ACIT, CIRCLE-9(2), NEW DELHI

In the result, the appeal of the assessee is allowed