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2 results for “transfer pricing”+ Revision u/s 263clear

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Key Topics

Section 143(3)4Section 148(1)4Section 1472Section 1392Section 12Capital Gains2Revision u/s 2632

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

ITA 60/JAB/2017[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

revision order concerns itself is the applicability of s.50C, which is also the subject matter of the quantum appeals. The assessee’s case u/s. 263, as indeed in the quantum proceedings, is that inasmuch as it was bound by the verdict of the Hon'ble High Court, s.50C shall not apply. The Revenue’s stand is that there has been

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

revision order concerns itself is the applicability of s.50C, which is also the subject matter of the quantum appeals. The assessee’s case u/s. 263, as indeed in the quantum proceedings, is that inasmuch as it was bound by the verdict of the Hon'ble High Court, s.50C shall not apply. The Revenue’s stand is that there has been