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4 results for “transfer pricing”+ Unexplained Investmentclear

Sorted by relevance

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Key Topics

Section 693Section 2602Section 2542Section 2(22)(e)2Section 260A2Section 2632Addition to Income2

THE PR COMMISSIONER OF INCOME TAX vs. SHRI H NAGARAJA

ITA/605/2017HC Karnataka29 May 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 153ASection 260ASection 263Section 271(1)(c)

transferred to M/s. Brigade Enterprises under registered sale deeds; consideration for purchase of these properties was invested to an extent of 50% by the assessee and the balance 50% was invested by M/s. Canara Housing Development Corporation. The Assessing Officer has accepted the payments made for purchase of lands from agriculturists and the sale of lands to M/s. Brigade Enterprises

CRYSTAL HATCHERIES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed in part and the

ITA/177/2025HC Karnataka
18 Mar 2026

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260Section 69

price payable for Villa No.81 [Plot No.81] in Magna's Majestic Meadows, but could not justify either and this has resulted in the Tribunal confirming the addition made. The appellant has proposed certain substantial questions of law that must be admitted for disposal of the appeal

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

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

transfer of the reserves and surplus to the holding company by avoiding the payment of tax and therefore it will be treated as a colourable device. There are two aspects in this transaction- (i) It is a simple and plain transaction of buy back of shares without having any dispute of price then the same is beyond the scope

THE MANGALORE ELECTRICITY SUPPLY COMPANY LTD., vs. SRI A CHANDRASEKHAR

WP/15230/2022HC Karnataka17 Oct 2022

Bench: G.NARENDAR,P.N.DESAI

unexplained delay and laches; (e) ex facie barred by any laws of limitation; (f) grant of relief is against public policy or barred by any valid law; and host of other factors. The Court in appropriate cases in its discretion may direct the State or its instrumentalities as the case may be to file proper affidavits placing all the relevant