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2 results for “transfer pricing”+ Section 15Aclear

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Mumbai40Delhi32Bangalore17Pune13Indore5Kolkata5SC4Ahmedabad4Varanasi4Telangana3Jaipur2Karnataka1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153A4Section 683Addition to Income2

INCOME TAX OFFICER, JAIPUR vs. RENU AGARWAL, JAIPUR

In the result, appeal of the Revenue is dismissed

ITA 502/JPR/2025[2015-16]Status: DisposedITAT Jaipur30 Sept 2025AY 2015-16
For Appellant: Shri Shailesh Mantri, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.DR
Section 143(3)Section 250Section 68

transfer in and out of shares, Assessing Officer was not justified in bringing to tax capital gain arising from sale of shares as unexplained cash credit.”\n4.1 Being aggrieved with the above finding of the ld. CIT (A), the revenue came in appeal before the Tribunal on the grounds captioned herein above.\n5. Before us, the ld. DR vide letter

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

15A at reduced income that of the original return.** 5.8 I have considered the facts of the case and written submissions of the appellant as against the observations/findings of the AO in the assessment order for the year under consideration. The contentions/submissions of the appellant are being discussed and decided as under:- In this case, the AO noted that