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3 results for “transfer pricing”+ Section 92C(2)clear

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Section 26328 Section 143(3)5 Section 35(1)(iv)3 Addition to Income3 Section 92C2 Section 115J2 Section 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

Price (ALP) in an international transaction or specified domestic transaction is contained in sub-section (3) of section 92C of the Act which empowers Ravindra Heraeus Pvt. Ltd vs. Pr. CIT the Assessing officer to determine the ALP of the international transaction/specified domestic transaction in accordance with sub- sections (1) and (2). However, section 92CA(1) provides that where

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

ITA 2/JODH/2021[2016-17]Status: Disposed

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

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

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

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

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