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3 results for “transfer pricing”+ Section 144Cclear

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Key Topics

Section 92B5Section 143(3)4Section 40A3Addition to Income3Section 40A(2)(b)2

ASSAM BIO ETHANOL PRIVATE LIMITED,GUWAHATI vs. ITO W-1(1), GUWAHATI, GUWAHATI

Appeal is partly allowed

ITA 288/GTY/2024[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Drp Was That The

Section 143(3)Section 144Section 144C(3)

Transfer Pricing Officer (TPO) held that the impugned payment was unjustified and proposed a ‘nil’ figure as against the impugned amount showed and claimed by the assessee. The following are the critical findings in the Ld. AO’s order: “3.2.5 On receiving TPO order, order u/s 144C(3) of the Act was passed on 15.12.2023 against which the assessee filed

M/S. G.D. MARKETING PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI`

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 425/GTY/2019[2015-16]Status: Disposed
ITAT Guwahati
28 Apr 2021
AY 2015-16

Bench: Shri Sanjay Garg

Section 2Section 2ASection 40ASection 40A(2)Section 40A(2)(b)Section 92B

price in respect of assessment years commencing on or before 01.04.2016. 4. I have considered the rival contentions and have gone through the record. The Kolkata Bench of the Tribunal in the case of M/s DVC Emta Coal Mines Ltd. (supra) while further relying upon the decision of the Coordinate Bench of Bangalore Bench of the Tribunal in the case

GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

144C(3) of the Act on 20.02.2019 making disallowance of amortization expenses on the lands taken on lease at Rs. Rs.22,56,588/- and Corporate Guarantee adjustment at Rs. 83,83,979/-. 4. Aggrieved, the assessee preferred appeal before ld. CIT(A) and partly succeeded. 5. Aggrieved, the assessee is now in appeal before this Tribunal. From perusal