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4 results for “transfer pricing”+ Section 156clear

Sorted by relevance

Mumbai220Delhi156Hyderabad77Cochin58Bangalore53Chandigarh34Jaipur32Chennai29Kolkata27Ahmedabad25Pune24Raipur18Nagpur11Surat10Cuttack9Visakhapatnam8Rajkot8Guwahati4Lucknow3Indore2Amritsar2Varanasi1

Key Topics

Section 143(3)8Section 92B8Section 143(2)4Section 1424Section 153(1)2Section 2502Limitation/Time-bar2Transfer Pricing2Addition to Income

MAHALAXMI CONTINENTAL LIMITED,GUWAHATI vs. INCOME TAX OFFICER (DCIT/ACIT CIR-1), GUWAHATI

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

ITA 53/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 250Section 92B

156/-. The Assessing Officer by following the order of the Transfer Pricing Officer in A.Y. 2015-16 calculated the adjustment in respect of the purchases made by the assessee from its Associated Enterprises at Rs. 1,45,08,356/- and added the same to the income of the assessee, though, no reference was made to the Transfer Pricing Officer. Therefore

MAHALAXMI CONTINENTAL LIMITED,GUWAHATI vs. INCOME TAX OFFICER (DCIT/ACIT CIR-1), GUWAHATI

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

ITA 54/GTY/2025[2016-17]Status: DisposedITAT Guwahati
2
Comparables/TP2
TP Method2
13 Mar 2026
AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 250Section 92B

156/-. The Assessing Officer by following the order of the Transfer Pricing Officer in A.Y. 2015-16 calculated the adjustment in respect of the purchases made by the assessee from its Associated Enterprises at Rs. 1,45,08,356/- and added the same to the income of the assessee, though, no reference was made to the Transfer Pricing Officer. Therefore

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

Pricing Officer during the course of assessment/reassessment proceedings. These time limits are either from the end of the financial year in which the notice for initiation of the proceedings was served or from the end of the assessment year to which the proceedings relate. It is proposed to amend the aforesaid sections, i.e., 153 and 153B so as to provide

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

Pricing Officer during the course of assessment/reassessment proceedings. These time limits are either from the end of the financial year in which the notice for initiation of the proceedings was served or from the end of the assessment year to which the proceedings relate. It is proposed to amend the aforesaid sections, i.e., 153 and 153B so as to provide