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3 results for “transfer pricing”+ Section 92Cclear

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Key Topics

Section 26328Section 143(3)5Section 35(1)(iv)3Addition to Income3Section 92C2Section 115J2Section 32A2

RAVINDRA HERAEUS PRIVATE LIMITED,UDAIPUR vs. PR. CIT, UDIAPUR , UDAIPUR

In the result, both the appeals filed by the assessee are allowed in light of aforesaid directions

ITA 14/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Sept 2021AY 2015-16
For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Smt. Sanchita Kumar (CIT) a
Section 143(3)Section 263

transfer pricing regime in an efficient manner, though AO has the power under section 92C to determine the ALP of international

SECURE METERS LIMITED,UDAIPUR vs. PR. CIT, UDAIPUR

ITA 2/JODH/2021[2016-17]Status: DisposedITAT Jodhpur02 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Secure Meters Limited, Vs. Pr.Cit, E-Class, Pratap Nagar Udaipur. Industrial Area, Udaipur-313001. Pan No. Aaccs 8785 M

Section 115JSection 143(3)Section 263Section 43ASection 92C

Transfer Pricing Officer(TPO)” 3.1 The power to determine the Arm’s Length Price (ALP) in an international transaction or specified domestic transaction is contained in sub-section (3) of Section 92C

P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

ITA 4/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 115JSection 143(3)Section 263Section 32ASection 35(1)(iv)Section 80ISection 92C

Transfer Pricing Officer (TPO)”. 11. The power to determine the Arm’s Length Price (ALP) in an international transaction or specified domestic transaction is contained in sub- section (3) of Section 92C