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4 results for “transfer pricing”+ Section 254(2)clear

Sorted by relevance

Mumbai359Delhi214Bangalore66Chennai64Cochin57Jaipur53Hyderabad51Kolkata43Chandigarh39Surat32Rajkot27Ahmedabad26Pune17Raipur17Indore9Nagpur9Varanasi6Lucknow6Amritsar5Jabalpur5Jodhpur4Dehradun3Visakhapatnam1Guwahati1Panaji1

Key Topics

Section 35A22Section 26312Section 1489Section 801A(7)4Deduction4Section 80J3Section 1393Disallowance3Addition to Income3

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

254/ 12AA(1)(b) on 26.12.2018 (PB 49), assessed the income at nil vide order dated nil (PB 45-49). Accordingly, the department did not proceed further in any of these matters and they attained finality. All these admitted facts were available on record, when the AO passed the subjected order. 3.5 The law is well settled that where

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: Disposed
Limitation/Time-bar3
Section 143(3)2
ITAT Jodhpur
26 Jun 2025
AY 2018-19

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

Section 139Section 148Section 35ASection 801A(7)Section 80J

transfer to the specified business of machinery or plant previously used for any purpose; All assets were newly acquired for the hospital. (iii) where the business is of the nature The specified business was hospital referred to in sub-clause (iii) of clause (c) of sub-section (8), such business (iv) (ab) on or after the 1st day of April

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18
Section 139Section 148Section 35ASection 801A(7)Section 80J

transfer to the\nspecified business of machinery or plant\npreviously used for any purpose;\nAll assets were newly acquired for the\nhospital.\n(iii) where the business is of the nature The specified business was hospital\nreferred to in sub-clause (iii) of clause (c)\nof sub-section (8), such business\n(iv) (ab) on or after

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17
Section 139Section 148Section 35ASection 801A(7)Section 80J

transfer to the\nspecified business of machinery or plant\npreviously used for any purpose;\nAll assets were newly acquired for the\nhospital.\n(iii) where the business is of the nature The specified business was hospital\nreferred to in sub-clause (iii) of clause (c)\nof sub-section (8), such business\n(iv) (ab) on or after