Search: transfer pricing

3 results for “transfer pricing”+ Section 36(1)(viia)clear

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Key Topics

Section 36(1)(vii)6 Section 37(1)3 Section 143(3)3 Depreciation3 Double Taxation/DTAA3 Disallowance3 Addition to Income3 Set Off of Losses3

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 886/JPR/2019[2012-13]Status: DisposedITAT Jaipur20 Jan 2021AY 2012-13

For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a

Section 143(3)Section 36(1)(vii)Section 37(1)

transferred in lieu of part sale consideration and interest is worked out on the on the outstanding liabilities (loan taken). During the year interest paid on loans including financial brokerage and bank commission is Rs.4,77,36,535/-. 3. As per point No.28(b) of form No.3CD reflecting finished and work in progress the opening stock in respect of 'commercial

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the ground of appeal is partly allowed for statistical purposes