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3 results for “transfer pricing”+ Section 55Aclear

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Key Topics

Section 16310Addition to Income3Section 1442Section 1602Section 1472

LAL CHAND MEENA ,JAIPUR vs. ITO, WARD 7-3, JAIPUR

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

ITA 515/JPR/2015[2008-09]Status: DisposedITAT Jaipur27 Jun 2017AY 2008-09
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Singh (Addl.CIT)
Section 148Section 45(3)Section 50CSection 69C

price do not arise for consideration. Hence, considering the legislative intent of section 45(3) vis-a-vis sec. 50C, it is incorrect to held that sec. 50C would override section 45(3). 7.6 It is further submitted that by Finance Bill, 2016, Sec. 50C is proposed to be amended w.e.f. 01.04.2017 to provide that where the date

SHRI BANWARI LAL SHARMA,JAIPUR vs. INCOME TAX OFFICER, WARD-1-5, JAIPUR

In the result, both the appeals filed by the assessee and Revenue are disposed off in light of aforesaid directions

ITA 475/JPR/2019[2008-09]Status: DisposedITAT Jaipur14 Jun 2021AY 2008-09
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt Monisha Choudhary (Jt.CIT)
Section 144Section 147Section 160Section 163

55A & passed the order u/s 147/ 143(3) based on the report by making an addition of Rs.2,83,94,600/- on account of capital gains in the hands of the assessee as an individual by taking the full value of consideration u/s 50C of Rs.6 crores in respect of both the plots. The appeal of the I.T. Department against

INCOME TAX OFFICER, WARD-1-5, JAIPUR vs. SHRI BANWARI LAL SHARMA, JAIPUR

In the result, both the appeals filed by the assessee and Revenue are disposed off in light of aforesaid directions

ITA 558/JPR/2019[2008-09]Status: DisposedITAT Jaipur14 Jun 2021AY 2008-09
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt Monisha Choudhary (Jt.CIT)
Section 144Section 147Section 160Section 163

55A & passed the order u/s 147/ 143(3) based on the report by making an addition of Rs.2,83,94,600/- on account of capital gains in the hands of the assessee as an individual by taking the full value of consideration u/s 50C of Rs.6 crores in respect of both the plots. The appeal of the I.T. Department against