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3 results for “transfer pricing”+ Section 246Aclear

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Key Topics

Section 118Section 1394Section 139(1)2Section 115J2Exemption2Addition to Income2

DY. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), , HYDERABAD vs. MYLAN LABORATORIES LIMITED (BEING THE AMALGAMATED COMPANY OF ASTRIX LABORATORIES LIMITED), , HYDERABAD

Appeal of the Revenue is dismissed

ITA 1666/HYD/2017[2012-13]Status: DisposedITAT Hyderabad15 Mar 2018AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. N. Swapna, DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 234BSection 246ASection 92ASection 92C

Section 92A of the Act, the case was referred to Transfer Pricing Officer (TPO), who issued Transfer Pricing Order dated 30-01-2016 by making a NIL adjustment u/s. 92CA of the Act. The AO framed assessment order u/s 143(3) r.w.s. 92CA(3) of the Act dated 24-03-2016 (received by the assessee on 31-03-2016) taking

DCIT, EXEMPTIONS CIRCLE, HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, SECUNDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 326/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

246A of the Act before ld.CIT(A)-3, who vide order dt.31.05.2022 partly allowed the appeal of assessee. 6. Feeling aggrieved with the order of ld.CIT(A), assessee and Revenue both are now in appeal before us for the grounds mentioned hereinabove. 7. Before us, ld. AR submitted that due to delay of two days in filing return of income

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTIONS CIRCLE-1(1), HYDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 271/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

246A of the Act before ld.CIT(A)-3, who vide order dt.31.05.2022 partly allowed the appeal of assessee. 6. Feeling aggrieved with the order of ld.CIT(A), assessee and Revenue both are now in appeal before us for the grounds mentioned hereinabove. 7. Before us, ld. AR submitted that due to delay of two days in filing return of income