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3 results for “transfer pricing”+ Depreciationclear

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Key Topics

Section 143(3)4Section 143(2)4Section 2633Section 10(38)3Section 683Section 142(1)2Section 402Addition to Income2

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

prices are quoted yielding lower profits. Moreover, cost of construction and other expanses keep on increasing Various contracts were required to be completed within strict time frame failing which contractual penalties were also too high. Besides these factors, the assessee-company took some of the projects on sub-contract basis on low profit margins." 3.2 On perusal of the audited

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

ITA 56/JODH/2024[2014-15]Status: DisposedITAT Jodhpur22 Aug 2025AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

transfer forms APB page 35 to 37; (2) account statement of investment in shares and brokers account APB pages 38 to 39; (3) broker note for sale of shares during the year from Suresh Rathi Securities Pvt Ltd APB pages 40 to 56. The assessee purchased shares through banking channel on 09/03/2012 and the said scrip was sold in F.Y.2014-15

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 133/JODH/2022[2017-18]Status: DisposedITAT Jodhpur24 Aug 2023AY 2017-18

Bench: Or At The Time Of Hearing Of This Appeal.”

Section 142(1)Section 143(2)Section 143(3)Section 263

transfer of immovable properties to FSPL (Fashion Suiting Pvt. Ltd.) by evading the Stamp Duty on circle rate and valuation on circle rate. Hence, necessary verification and enquiry may be done by the AO on this aspect and accordingly necessary action may be taken as per the I.T. Act. Further, no explanation has been offered as to what happened