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2 results for “transfer pricing”+ Penny Stockclear

Sorted by relevance

Mumbai279Delhi77Ahmedabad37Jaipur29Indore29Kolkata25Hyderabad22Guwahati17Chandigarh16Rajkot15Surat10Pune9Cuttack8Nagpur7Lucknow6Varanasi5Patna5Amritsar4Chennai4Bangalore3Visakhapatnam2Jodhpur2Raipur2Ranchi1Agra1

Key Topics

Section 143(2)3Section 10(38)3Section 683Section 143(3)2Addition to Income2

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

PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 22/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jan 2025AY 2015-16

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

Section 142Section 143(2)Section 143(3)Section 56Section 56(2)(viib)

penny. However the appellant had issued shares with face value of Rs.10 each with premium@Rs.20 per share aggregating the value of per share @ Rs.30. Therefore the provisions of section 56(2) (viib) of the I.T. Act is clearly applicable to the appellant’s case. In the written submission, it is submitted by the appellant that the consideration received