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22 results for “transfer pricing”+ Section 48clear

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Delhi2,164 Mumbai2,060 Bangalore827 Ahmedabad410 Chennai389 Kolkata374 Karnataka345 Hyderabad309 Jaipur309 Pune222 Chandigarh181 Indore179 Cochin144 Surat116 Rajkot60 Calcutta57 Visakhapatnam54 Lucknow50 Nagpur42 SC41 Telangana40 Raipur38 Agra29 Amritsar27 Cuttack23 Guwahati22 Jodhpur17 Ranchi11 Varanasi10 Rajasthan8 Allahabad7 Panaji6 Jabalpur6 Kerala5 Dehradun4 Orissa3 A.K. SIKRI ROHINTON FALI NARIMAN3 Patna2 Punjab & Haryana1 Andhra Pradesh1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 43B8 Section 201(1)4 Section 143(2)4 Section 80I4 Section 92C4 Deduction4 Addition to Income4 Section 403 Disallowance3

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

48,39,215/- made by the ld. Assessing Officer on the basis of report of ld. Transfer Pricing Officer as per section

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

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: Disposed

Showing 1–20 of 22 · Page 1 of 2

ITAT Guwahati

21 Jun 2022

AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

48,39,215/- made by the ld. Assessing Officer on the basis of report of ld. Transfer Pricing Officer as per section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section 132(1) of the Income

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

prices of the scripts of very little known companies. 25. While on this issue it would be beneficial to take note of the decision in Yadu Hari Dalmia v. Commissioner of Income Tax, Delhi (Central) (1980) 126 ITR 48 wherein it was held that the whole catena of sections starting from Section 68 have been introduced in the taxing enactment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

48,60,850/- was subject to deduction of tax at source being the amount exceeding the prescribed limit. 5. Aggrieved, the Revenue is now in appeal before this Tribunal challenging the finding of ld. CIT(A) deleting the disallowance u/s 43B of the Act at Rs. 44 Cr. and the assessee has raised Cross Objection challenging the disallowance