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8 results for “transfer pricing”+ Section 79clear

Sorted by relevance

Mumbai809Delhi541Chennai179Bangalore154Hyderabad143Ahmedabad92Kolkata79Jaipur78Cochin74Chandigarh69Rajkot53Pune46Indore39Surat23Visakhapatnam20Cuttack20Raipur19Nagpur19Guwahati16Lucknow16Agra14Jodhpur13Amritsar8Jabalpur8Dehradun8Panaji5Patna2Varanasi1Ranchi1

Key Topics

Section 37(1)9Section 201(1)8Disallowance6Addition to Income6Section 405Section 2014Section 143(3)3Section 14A3Business Income

RASHMEET SINGH MALHOTRA vs. INCOME TAX OFFICER WARD-1,

In the result, the appeal of the assesse is allowed

ITA 226/JAB/2016[2009-10]Status: DisposedITAT Jabalpur30 Nov 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Ravi Mehrotra, JCIT-DR
Section 143(3)Section 14ASection 48

79,043/- made by the Assessing Officer under section 14A read with Rule 8D of the Income Tax Rules, 1962. The same may be deleted in toto in the interest of justice. 4. On the facts and in the circumstances of the case the Ld.CIT (A) erred and is totally unjustified in confirming the addition/disallowance of Rs.14,16,175/- from

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

3
Section 1952
Deduction2
TDS2

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

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

79,11,000) (wrongly taken by A.O as Rs.47,00,00,000/-). It also provides for supply of all supervisory services at the time of erection, commissioning, integration of the plant with the existing mill. The appellant has made the payment without making TDS on the ground that the impugned contract is a contract for sale and did not involve

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)

79,11,000) (wrongly taken by A.O as Rs.47,00,00,000/-). It also provides for supply of all supervisory services at the time of erection, commissioning, integration of the plant with the existing mill. The appellant has made the payment without making TDS on the ground that the impugned contract is a contract for sale and did not involve

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

price fluctuate erratically and hence the need of fund is uncertain and needs to carry huge funds is essential in the interest of business. In the same manner Tendu Patta is another major raw material which is being auctioned by the Government only. Government has introduced Tender system and the payment policy are subject to sudden changes which also supports

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

price fluctuate erratically and hence the need of fund is uncertain and needs to carry huge funds is essential in the interest of business. In the same manner Tendu Patta is another major raw material which is being auctioned by the Government only. Government has introduced Tender system and the payment policy are subject to sudden changes which also supports

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

price fluctuate erratically and hence the need of fund is uncertain and needs to carry huge funds is essential in the interest of business. In the same manner Tendu Patta is another major raw material which is being auctioned by the Government only. Government has introduced Tender system and the payment policy are subject to sudden changes which also supports

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

price fluctuate erratically and hence the need of fund is uncertain and needs to carry huge funds is essential in the interest of business. In the same manner Tendu Patta is another major raw material which is being auctioned by the Government only. Government has introduced Tender system and the payment policy are subject to sudden changes which also supports

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

price fluctuate erratically and hence the need of fund is uncertain and needs to carry huge funds is essential in the interest of business. In the same manner Tendu Patta is another major raw material which is being auctioned by the Government only. Government has introduced Tender system and the payment policy are subject to sudden changes which also supports