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5 results for “transfer pricing”+ Section 250clear

Sorted by relevance

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Key Topics

Section 143(3)9Section 92B8Section 143(2)5Section 1424Addition to Income3Section 153(1)2Section 2502Limitation/Time-bar2Transfer Pricing2

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

250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [in short, “the Ld. CIT(A)] for the A.Y. 2015-16 and 2016-17 respectively. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this consolidated order

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
Comparables/TP2
TP Method2
13 Mar 2026
AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 250Section 92B

250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [in short, “the Ld. CIT(A)] for the A.Y. 2015-16 and 2016-17 respectively. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this consolidated order

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. SHRI PANNALAL BHANSALI, GUWAHATI

In the result, appeal of the revenue as well as the Cross

ITA 428/GTY/2019[2016-17]Status: DisposedITAT Guwahati31 Aug 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17

For Respondent: Shri P. S. Thuingaleng, ACIT
Section 10(38)Section 143(2)Section 143(3)Section 68

transferred to the assessee by way of part 12 ITA No.428/GTY/2019 & CO No. 12/GTY/2019 Pannalal Bhansali, AY: 2016-17 payments. The point which arises on this explanation by the assessee is if it is claimed to be a gift, why would there be a need of part payment by the daughter from the sale consideration received by her on sale