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3 results for “transfer pricing”+ Section 96clear

Sorted by relevance

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Key Topics

Section 6811Section 143(3)3Capital Gains3Addition to Income3Section 2502Natural Justice2

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

transfer of Shares in M/s. Pine Animations Ltd and shares of M/s. Jackson Investments Ltd of Rs. 50,40,340/- 12. That the Authorities erred in not providing complete details to the assessee before completing the assessment. 13. The appellant denies the liabilities for interest u/s 234A, 234B and 234C of the Act. Further prays that the interest

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: Disposed
ITAT Guwahati
23 Dec 2022
AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

transfer of Shares in M/s. Pine Animations Ltd and shares of M/s. Jackson Investments Ltd of Rs. 50,40,340/- 12. That the Authorities erred in not providing complete details to the assessee before completing the assessment. 13. The appellant denies the liabilities for interest u/s 234A, 234B and 234C of the Act. Further prays that the interest

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

96,302/- out of which assessee has shown an amount of Rs.13,42,97,642/- as capital brought in. In this respect, assessee has furnished a list of assets in the form of debtors/deposit/advance. Ld. AO called for proof regarding the advancement of such funds, source thereof and whether the funds so invested/advanced/deposited have been offered