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Addition to Income60 Section 2605 Section 44A3 Section 2542 Section 2(22)(e)2

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

pricing adjustment, the Tribunal has grossly erred in not appreciating the categorical finding of facts made out by the revenue authorities that M/s. GLAT International P. Ltd., is an 'associated enterprise' of the assessee company. The Tribunal has erred in not considering the detailed finding of fact made out by the Commissioner of Income Tax in his order dated

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Showing 1–20 of 249 · Page 1 of 13

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THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

CRYSTAL HATCHERIES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

THE COMMISSIONER OF INCOME TAX vs. THE NAGARBAIL SALT-OWNERS

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

SMT. S. JALAJA vs. UNION OF INDIA

SRI KEMPANNA vs. THE COMMISSIONER

SRI. K. MUNISHAMMAPPA vs. THE BANGALORE DEVELOPMENT AUTHORITY

SHADRACH vs. THE STATE OF KARNATAKA

SRI H M KUMAR vs. BENGALURU DEVELOPMENT AUTHORITY

SMT SHARADA S SHETTY vs. STATE OF KARNATAKA

SMT. P. DHANALAKSHMAMMA vs. THE COMMISSIONER

N ASHOK vs. THE STATE OF KARNATAKA

SMT RADHA vs. STATE OF KARNATAKA

SRI FAYAZ KHAN vs. STATE OF KARNATAKA

SRI. MOHAMMED MUJAHID ALI vs. THE STATE OF KARNATAKA

SRI I AROKIA SWAMY vs. STATE OF KARNATAKA

SMT. MAJELLA C. THOMAS vs. STATE OF KARNATAKA