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495 results for “transfer pricing”

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Key Topics

Section 143(3)80Addition to Income78Section 14772Section 14837Section 153A30Section 80I30Disallowance28Section 133A27Section 6822

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed and disposed off in light of aforesaid directions

ITA 97/JPR/2021[2016-17]Status: DisposedITAT Jaipur07 Feb 2022AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavvaibhav Global Limited, Deputy Commissioner Of बनाम Jaipur. Income Tax, Central Circle-4, Jaipur. "थायी लेखा सं./Pan No: Aaacv4679F

For Appellant: Shri Vijay Mehta, C.AFor Respondent: Shri B.K. Gupta, Pr.CIT
Section 143(3)Section 144C(13)Section 234ASection 92CSection 92D

transfer pricing documentation so furnished by the assessee, the Transfer Pricing Officer issued a show cause notice dated 15.10.2019 wherein

Showing 1–20 of 495 · Page 1 of 25

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Section 26322
Business Income12
Deduction12

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

ITA 490/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

transfer pricing adjustment of water, the relevant fact is that the assessee has computed transfer price of water (Rs.3/ltr) for captive

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

ITA 497/JPR/2023[2017-18]Status: DisposedITAT Jaipur21 Feb 2024AY 2017-18
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

transfer pricing adjustment of water, the relevant fact is that the assessee has computed transfer price of water (Rs.3/ltr) for captive

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

transfer pricing adjustment of water, the relevant fact is that the assessee has computed transfer price of water (Rs.3/ltr) for captive

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

transfer pricing adjustment of water, the relevant fact is that the assessee has computed transfer price of water (Rs.3/ltr) for captive

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

ITA 489/JPR/2023[2015-16]Status: DisposedITAT Jaipur21 Feb 2024AY 2015-16
For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

transfer price of water (Rs.3/ltr) for captive\nconsumption. The price has been determined on the basis of a\nquotation obtained

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

transfer pricing study report has substantiated the arm’s length price determined by it at NIL in accordance with transfer

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

transfer pricing study report has substantiated the arm’s length price determined by it at NIL in accordance with transfer

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

ITA 431/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &
Section 92C

price in respect of the specified domestic transactions undertaken by the Appellant. The Transfer Pricing Officer ("Ld. TPO") had passed

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

ITA 394/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &
Section 92C

price in respect of the specified domestic transactions undertaken by the Appellant. The Transfer Pricing Officer ("Ld. TPO") had passed

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2, AJMER, AJMER

ITA 498/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Feb 2024AY 2018-19
For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

transfer price of water (Rs.3/ltr) for captive \nconsumption. The price has been determined on the basis of a \nquotation obtained

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

Price (or transfer price) for determining the quantum of deduction under section 80IA already calimed in the original return of income

JAIPUR RUGS COMPANY PVT. LTD.,JAIPUR vs. ACIT, JAIPUR

Appeals are allowed for statistical purposes only

ITA 1125/JPR/2016[2010-11]Status: DisposedITAT Jaipur22 Jan 2019AY 2010-11
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

transfer pricing analysis. Even the OECD guidelines of transfer pricing also referred to portfolio approach as business strategy consisting of tax payers

JAIPUR RUGS COMPANY PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

Appeals are allowed for statistical purposes only

ITA 1124/JPR/2016[2009-10]Status: DisposedITAT Jaipur22 Jan 2019AY 2009-10
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

transfer pricing analysis. Even the OECD guidelines of transfer pricing also referred to portfolio approach as business strategy consisting of tax payers

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

Appeals are allowed for statistical purposes only

ITA 1083/JPR/2016[2009-10]Status: DisposedITAT Jaipur22 Jan 2019AY 2009-10
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

transfer pricing analysis. Even the OECD guidelines of transfer pricing also referred to portfolio approach as business strategy consisting of tax payers

DCIT, JAIPUR vs. M/S JAIPUR RUGS COMPANY PVT. LTD., JAIPUR

Appeals are allowed for statistical purposes only

ITA 738/JPR/2012[2008-09]Status: DisposedITAT Jaipur22 Jan 2019AY 2008-09
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

transfer pricing analysis. Even the OECD guidelines of transfer pricing also referred to portfolio approach as business strategy consisting of tax payers

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

Transfer Price for Power undertakings u/s 80-IA. 2.1 During the year under consideration, the appellant has claimed deduction/u/s 80-IA in respect

KOTHARI JEWELS PRIVATE LIMITED,MUMBAI vs. ACIT, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 455/JPR/2015[2010-11]Status: DisposedITAT Jaipur04 Apr 2018AY 2010-11
For Appellant: Shri S. R. Sharma &For Respondent: Shri Varindar Mehta (CIT)
Section 132Section 133ASection 145(3)Section 153A

Transfer Pricing law for International Transactions. Thereafter, Domestic Transfer Pricing Law was introduced by the Finance Act, 2012 w.e.f. 01.04.2013. 3.10 Attention

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

ITA 1485/JPR/2024[2021-22]Status: DisposedITAT Jaipur30 Jun 2025AY 2021-22
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 36(1)(va)

Transfer Pricing Officer u/s 92CA(1) of \nthe Act was made on 06.10.2022 for determining the arms’ length price of international

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 144C(13)Section 36(1)(va)

Transfer Pricing Officer for determining the arm's length price of international transactions. The Assessing Officer made adjustments related to transfer