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5 results for “transfer pricing”+ Section 80G(5)(iv)clear

Sorted by relevance

Mumbai52Delhi28Bangalore18Pune18Kolkata16Rajkot11Hyderabad8Indore7Jaipur5Chennai4Agra3Cochin3Jodhpur2Amritsar2Ahmedabad2Nagpur1

Key Topics

Section 80G15Addition to Income4Section 143(3)3Section 403Section 80G(5)3Deduction3Penalty3TDS3Disallowance3Section 142(1)

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

ITA 159/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Apr 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Anup Singh Addl. CIT a
Section 1Section 143(3)Section 40Section 80G

price of the equipment purchased directly by the done institution. The first scenario will not qualify for deduction as what has been donated is property in kind, however the second scenario will quality for deduction as what has been spent and transferred is sum of money and not property in kind. In our view, the facts of the present scenario

2
Section 12

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

ITA 89/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Apr 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Anup Singh Addl. CIT a
Section 1Section 143(3)Section 40Section 80G

price of the equipment purchased directly by the done institution. The first scenario will not qualify for deduction as what has been donated is property in kind, however the second scenario will quality for deduction as what has been spent and transferred is sum of money and not property in kind. In our view, the facts of the present scenario

RAJASTHAN EXPORT PROMOTION COUNCIL,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical\npurpose

ITA 563/JPR/2024[2024-25]Status: DisposedITAT Jaipur03 Jul 2024AY 2024-25
For Appellant: \n2. Ms.Ruchika Sogani, Advocate-ld.AR of the assessee
Section 10Section 11Section 8Section 80GSection 80G(5)

transfer or application at any time of the whole or any part of the income\nor assets of the institution or fund for any purpose other than a charitable\npurpose;\n(iii) the institution or fund is not expressed to be for the benefit of any particular\nreligious community or caste;\n(iv) the institution or fund maintains regular accounts

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed in ITA no

ITA 160/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Apr 2025AY 2013-14
For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Anup Singh Addl. CIT
Section 40Section 80G

5 to Section 80G of the\nIT Act.\n1.15\nIn regard to counter submissions made by the AO and filed before the\nhon'ble ITAT by the Additional CIT (Sr. DR), ITAT Jaipur and a copy there of\ngiven to the assessee inter-alia mentioning that the assessee failed to bring any\nevidence on record that the donation was made

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

ITA 495/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Oct 2024AY 2016-17

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajey Malik, CIT
Section 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 40ASection 92BSection 92C

section 40A during the year under consideration. The Dy. Commissioner of Income Tax, Transfer Pricing Officer 2(3)(2), New Delhi passed order u/s 92CA(3) of the Act on 31/10/2018 wherein no adverse inference has been drawn in 3 Ritika Vegetable Oil Pvt. Ltd. vs. ACIT respect of the Specified Domestic Transactions undertaken by the assessee company during