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3 results for “transfer pricing”+ Section 253(5)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)

5 Smt. Jaya Mogra beyond 8 kms from the municipal limits, but no evidence in the regard was fied No proof, in the form of copy of revenue records etc, was filed by the appellant in support of the claim that the land was agricultural land. 11. The CIT(A) further noted that as the appellant expressed her inability

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 Jodhpur02 Nov 2022
AY 2014-15

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

transferred share application money to the assessee. Accordingly, he disallowed the interest claim of Rs. 3.00 crores made in A.Y 2013-14. The assessee had claimed interest expenditure of Rs.11.94 crores against the loan taken from M/s Adarsh Credit Co-operative Society Ltd in AY 2014-15. The AO disallowed interest expenditure of Rs. 11.94 crores on the very same

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

transferred share application money to the assessee. Accordingly, he disallowed the interest claim of Rs. 3.00 crores made in A.Y 2013-14. The assessee had claimed interest expenditure of Rs.11.94 crores against the loan taken from M/s Adarsh Credit Co-operative Society Ltd in AY 2014-15. The AO disallowed interest expenditure of Rs. 11.94 crores on the very same