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4 results for “transfer pricing”+ Section 13(2)(c)clear

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Delhi3,897Mumbai3,426Bangalore1,600Kolkata736Chennai624Ahmedabad588Hyderabad528Pune523Karnataka423Jaipur380Chandigarh257Surat247Cochin197Indore195SC91Rajkot86Visakhapatnam83Telangana72Calcutta59Cuttack58Lucknow56Raipur55Nagpur54Amritsar36Guwahati30Jodhpur25Dehradun22Agra19Rajasthan12A.K. SIKRI ROHINTON FALI NARIMAN12Varanasi11Kerala10Ranchi10Panaji9Allahabad8Orissa6Patna6Jabalpur4Punjab & Haryana2Andhra Pradesh1DIPAK MISRA V. GOPALA GOWDA1A.K. SIKRI N.V. RAMANA1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 201(1)8Section 2014Section 1443Section 1952Section 143(2)2Section 145(3)2Section 54B2Deduction2TDS2

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

c) whether DTAA between India and Italy is applicable to this case? and, (d) whether the appellant was required to comply with the provisions of sec.195(1) of the Act? Close study of the contractagreement reveals that the contractor was required to execute the contract for engineering, manufacture, supply, supervision of erection, start-up and commissioning of complete plant

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: Disposed
ITAT Jabalpur
20 Sept 2023
AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

c) whether DTAA between India and Italy is applicable to this case? and, (d) whether the appellant was required to comply with the provisions of sec.195(1) of the Act? Close study of the contractagreement reveals that the contractor was required to execute the contract for engineering, manufacture, supply, supervision of erection, start-up and commissioning of complete plant

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

In the result, the Revenue’s appeal is allowed on the aforesaid terms

ITA 92/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Jan 2023AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Sh. L.L. Sharma, AdvocateFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 131Section 143(3)Section 147Section 148(1)Section 54B

section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. 4.2 We may begin by delineating the case of either side before us. The Revenue

M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

Section 142(1)Section 143(2)Section 144Section 145(3)

section 144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2005-06 vide Order dated 24/11/2010. 2. The appeal raises two grounds, as under, which shall be taken up in seriatim: ‘1. That the assessee had filed ITR declaring loss of Rs. 26,130 and the AO has estimated profit