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18 results for “transfer pricing”+ Section 139(1)clear

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Key Topics

Section 201(1)4Section 194C2Section 194H2TDS2

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata

RAMKY ECI JV,TELANGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

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

ITA 159/GTY/2020[2018-19]Status: DisposedITAT Guwahati31 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Md. Afjal, AdvocateFor Respondent: I. Gyaneshori Devi, JCIT
Section 194CSection 194HSection 201(1)

transferred to ECI’s account irrespective of profit/loss. ECI agreed through this internal agreement to observe, perform and comply with the provisions of the contract agreement which shall employ the required technical and administrative personnel and labour force as well Ramky ECI JV, AY: 2018-19 & 2019-20 as all other adequate resources for completing the work according

RAMKY ECI JV,TELEGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

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

ITA 160/GTY/2020[2019-20]Status: DisposedITAT Guwahati31 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Md. Afjal, AdvocateFor Respondent: I. Gyaneshori Devi, JCIT
Section 194CSection 194HSection 201(1)

transferred to ECI’s account irrespective of profit/loss. ECI agreed through this internal agreement to observe, perform and comply with the provisions of the contract agreement which shall employ the required technical and administrative personnel and labour force as well Ramky ECI JV, AY: 2018-19 & 2019-20 as all other adequate resources for completing the work according