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5 results for “transfer pricing”+ Section 201(3)clear

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Key Topics

Section 143(3)9Section 92B5Section 143(2)4Section 1424Section 201(1)4Section 2634Section 92C3Section 153(1)2Limitation/Time-bar

M/S. BHARTIA-SMSIL(JV),GUWAHATI vs. INCOME TAX OFFICER, WARD-3(1), GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 117/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri M.K. Dal, Addl. CIT, Sr. Dr
Section 143(3)Section 263Section 3Section 92BSection 92C

201, Royal Arcade, Dr. B. Baruah Road, Ulubari, Guwahati, Assam – 781007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAB 7132 J (Assessee) .. (Revenue) Assesseeby : Shri Sanjay Modi, FCA Respondent by :Shri M.K. Dal, Addl. CIT, Sr. Dr सुनवाईक"तार"ख/ Date of Hearing : 08/06/2020 घोषणाक"तार"ख/Date of Pronouncement : 17/06/2020 आदेश / O R D E R Per Dr. A. L. Saini

2
TDS2

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)

201 ITR 839, the Hon'ble Madras High Court held that Circulars, being purely administrative in nature, cannot bind the appellate authorities in the matter of interpretation of the provisions of the Act. Bimal Paul, AYs: 2010-11 & 2011-12 4.10 Without prejudice, the matter can be considered from a different perspective also. The same paragraph of the Manual

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)

201 ITR 839, the Hon'ble Madras High Court held that Circulars, being purely administrative in nature, cannot bind the appellate authorities in the matter of interpretation of the provisions of the Act. Bimal Paul, AYs: 2010-11 & 2011-12 4.10 Without prejudice, the matter can be considered from a different perspective also. The same paragraph of the Manual

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