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4 results for “transfer pricing”+ Section 133Aclear

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Key Topics

Section 194J5Section 260A4Section 143(3)3Section 201(1)3Section 2633Section 2602Section 133A2Section 194C2TDS2Disallowance

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

Transfer Pricing Officer may, for the purposes of determining the arm’s length price under this section, exercise all or any of the powers specified in clauses (a) to (d) of sub-section (1) of section 131 or sub-section (6) of section 133 (or Section 133A

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.

2
Survey u/s 133A2

Accordingly, appeal of Revenue is dismissed

ITA/200003/2014HC Karnataka09 Aug 2016

Bench: B.VEERAPPA,VINEET KOTHARI

Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40

133A of the ‘Act’, found that there were instances where assessee had made payment of transmission charges to KPTCL and State Load Dispatching Centre (‘SLDC’ for short), an arm of KPTCL, without deducting tax at source thereon. The 4 authorities of the Revenue were of the view that payment for using the transmission lines for transmission of power generated

THE COMMISSIONER OF INCOME TAX vs. HUBLI ELECTRIC SUPPLY COMPANY LTD

In the result, these appeals fail and accordingly stand

ITA/437/2012HC Karnataka15 Dec 2015

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

Section 133ASection 194JSection 201Section 201(1)Section 260

133A of the Income Tax Act, 1961 (‘Act’ for short), it was noticed that the assessee had made payments towards transmission charges to KPTCL; Power Grid Corporation of India Limited (PGCIL) and ‘SLDC charges’ to State Load Dispatching Centre (SLDC) without deducting tax deductible at source under Section 194J of the Act. After issuing summons and following all procedure

THE COMMR OF INCOME TAX vs. NIKE INC

Appeals are dismissed

ITA/976/2008HC Karnataka07 Mar 2013

Bench: B.MANOHAR,N.KUMAR

Section 260A

price, quality, quantity, to whom to be shipped and billed. The local manufacturer in India is conveyed of the decision by the office in USA and once it is accepted, the local manufacturer carries on his activity. The liaison office keeps a close watch on the progress, quality, etc., at the manufacturing workshop. The liaison office also keeps a watch