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3 results for “transfer pricing”+ Section 92Fclear

Sorted by relevance

Delhi267Mumbai197Bangalore75Kolkata72Pune43Chennai34Ahmedabad30Hyderabad12Jaipur9Indore9Calcutta5Cuttack4Karnataka3Surat3Panaji2Amritsar2SC2Chandigarh2Nagpur2Guwahati1Jabalpur1Raipur1Telangana1Visakhapatnam1

Key Topics

Section 92C3Section 2633Section 144C3Section 143(3)3Disallowance3Addition to Income3Section 2602Section 80J2Section 143(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

Transfer Pricing Officer, issued notice to the assessee proposing to treat the assessee and GLA Trading International Pte., Ltd., as "associated enterprises" for the previous year 01.04.2008 to 31.03.2009 i.e., AY. 2009-10. 42. It is relevant to refer to the written submission of the learned counsel for the respondent, the merits regarding valuation of helicopter rentals that the rentals

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

2
Section 92A2
Transfer Pricing2
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 in International Transactions. Further vide the 2016 amendment, the right to appeal was specifically taken away in order to minimize these disputes. 16. Once the DRP has exercised its power under Section 144C of the Act, the Commissioner loses his jurisdiction to 14 exercise power under Section 263 of the Act. Consequently, the Commissioner cannot issue a show

PR COMMISSIONER OF INCOME TAX-5 vs. M/S PAGE INDUSTRIES LTD

In the result, the appeal fails and is hereby dismissed

ITA/285/2017HC Karnataka08 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 14ASection 260Section 80JSection 92C

Transfer Pricing Officer has gone into the provision of Section 92A(2) of the Act. It is further submitted that the provisions of sub- Sections (1) and (2) of Section 92A are interlinked and have been read together harmoniously and therefore, the substantial question of law framed in this appeal is required to be answered in favour of the assessee