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3 results for “reassessment”+ Section 92Cclear

Sorted by relevance

Mumbai61Delhi45Bangalore29Ahmedabad18Hyderabad14Kolkata9Chennai8Pune7Karnataka5Jaipur3Panaji1Calcutta1SC1Surat1

Key Topics

Section 92C6Transfer Pricing3Addition to Income3Section 271(1)(c)2Section 143(3)2Section 144C2Penalty2Comparables/TP2TP Method2

VAIBHAV GLOBAL LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 730/JPR/2018[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

92C of the IT Act in good faith and due diligence and has brought out the same in its transfer pricing study report. 25. It was submitted that the Ld. AO has not been able to establish that ‘good faith’ and ‘due diligence’ was not exercised by the appellant and has failed to discharge the onus cast upon

VAIBHAV GLOBAL LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 731/JPR/2018[2010-11]Status: DisposedITAT Jaipur19 Dec 2018AY 2010-11
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

92C of the IT Act in good faith and due diligence and has brought out the same in its transfer pricing study report. 25. It was submitted that the Ld. AO has not been able to establish that ‘good faith’ and ‘due diligence’ was not exercised by the appellant and has failed to discharge the onus cast upon

DCIT, JAIPUR vs. JAIPUR RUGS COMPANY (P) LTD., JAIPUR

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue stands dismissed

ITA 1084/JPR/2016[2011-12]Status: DisposedITAT Jaipur23 Apr 2018AY 2011-12
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 143(2)Section 144CSection 92CSection 92C(2)

92C(2) is not applicable in the instance case, as the AO has applied CUP method for determining ALP.” ITA. No. 46/JP/2017: “1. In the facts and circumstances of the case and in law the ld. CIT has erred in not appreciating the fact that ld. AO/TPO has not provided DCIT, Jaipur vs. M/s Jaipur Rugs Company (P) Ltd., Jaipur