Search: transfer pricing

2 results for “transfer pricing”+ Section 271Bclear

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Section 1483 Section 271B3 Section 1472

ALOK MAHESHWARI,JAIPUR vs. INCOME-TAX OFFICER WARD 1(3), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 570/JPR/2023[2016-17]Status: DisposedITAT Jaipur31 Oct 2023AY 2016-17

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

For Appellant: Shri Ashish Sharma, AdvocateFor Respondent: Shri A.S. Nehra, Addl.CITa

Section 271B

price of the commodities received by an assessee during the course of his trading or business activities. It does not differentiate between commodities sold under the head speculative business/normal business. Transfer of immovable or movable property by way of investment is not included by the provisions of the section 44AB of the Act. Provisions of the Act are clear that

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is partly allowed as indicated