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3 results for “transfer pricing”+ Section 253(2)clear

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Key Topics

Section 271(1)(c)4Addition to Income3Disallowance2

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

transfer of land, simultaneously, action for imposition of penalty u/s 271(1)(c) for concealment of particulars of income was initiated by issue of notice u/s 271(1)(c) on dated 18-09-2018. 1.3 Since, the appellant has not preferred an appeal against said enhancement order of CIT (A) before the Hon’ble ITAT i.e. First appellate Authority

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 258/JODH/2019[2014-15]Status: DisposedITAT Jodhpur
02 Nov 2022
AY 2014-15

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

2. Common issue urged in these appeals relate to disallowance of interest expenditure claimed by the assessee. 3. The assessee is engaged in the business of generation and sale of electricity. During the year relevant to A.Y 2013-14, the assessee claimed interest expenses of Rs. 11.35 crores, which included interest payment of Rs. 3.00 crores made to M/s Adarsh

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 257/JODH/2019[2013-14]Status: DisposedITAT Jodhpur02 Nov 2022AY 2013-14

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

2. Common issue urged in these appeals relate to disallowance of interest expenditure claimed by the assessee. 3. The assessee is engaged in the business of generation and sale of electricity. During the year relevant to A.Y 2013-14, the assessee claimed interest expenses of Rs. 11.35 crores, which included interest payment of Rs. 3.00 crores made to M/s Adarsh