Search: transfer pricing

2 results for “transfer pricing”+ Section 115Bclear

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Section 14A6 Section 143(3)2 Section 36(1)(va)2 Section 2(24)(x)2 Section 139(1)2 Section 372 Section 115J2 Transfer Pricing2 Double Taxation/DTAA2 TDS2 Disallowance2

MECLEOD RUSSEL INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA, KOLKATA

The appeals of the assessee are partly allowed

ITA 454/KOL/2022[2017-2018]Status: DisposedITAT Kolkata17 Jun 2025AY 2017-2018

Bench: the due date of filing of return u/s 139(1) of the Act.

Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 37

transfer pricing adjustment of Rs.1,40,38,728/-made in respect of Corporate Guarantees provided by the appellant is vitiated by an error in law and fact and is therefore liable to be deleted. 3. For that the Assessing Officer erred in law and on facts in mechanically making further disallowance u/s 14A of Rs 5,17,964/- by invoking

MECLEOD RUSSEL INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA, KOLKATA

MECLEOD RUSSEL INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA, KOLKATA

MCLEOD RUSSEL INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-4(1), KOLKATA, KOLKATA