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2 results for “transfer pricing”+ Section 63clear

Sorted by relevance

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Key Topics

Section 80I4Section 92C4Section 115J2Section 143(2)2Transfer Pricing2Exemption2Deduction2Disallowance2Addition to Income2

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: DisposedITAT Guwahati21 Jun 2022AY 2014-15

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

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

price." Respectfully following the decision of Hon'bie Tribunal as noted above, it is held that CG given by assessee has a cost and TP adjustment on the issue is required. 5.3.2 Next issue to be decided is the quantum of adjustment to be made in case of assessee. According to appellant, comparables selected by it were from areas

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

price." Respectfully following the decision of Hon'bie Tribunal as noted above, it is held that CG given by assessee has a cost and TP adjustment on the issue is required. 5.3.2 Next issue to be decided is the quantum of adjustment to be made in case of assessee. According to appellant, comparables selected by it were from areas