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4 results for “transfer pricing”+ Section 153Cclear

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Key Topics

Section 153A9Section 143(3)6Section 1326Section 1273Section 153C3Addition to Income3

M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144C(13)

section 144C sets out the procedure to be Provisions of subsection 6, 7, 8 and 9 of section 144C sets out the procedure to be Provisions of subsection 6, 7, 8 and 9 of section 144C sets out the procedure to be followed by the dispute resolution panel in followed by the dispute resolution panel in issue of the direction

SRI SURYA PRAKASH BAGLA,KOLKATA vs. DCIT, CENTRAL CIRCLE - VII, KOLKATA, KOLKATA

ITA 1411/KOL/2012[2007-08]Status: DisposedITAT Kolkata05 Oct 2016AY 2007-08

Bench: Shri M. Balaganesh, Am & Shri K. Narsimha Chary, Jm]

For Respondent: Shri Niraj Kumar, CIT, DR
Section 127Section 132Section 143(3)Section 153ASection 153C

153C and without proper recording of satisfaction etc. since in respect of all the additions made in the hands of the petitioner, the papers and documents had been seized not from your appellant but from some other persons and hence the AO was required statutorily to record satisfaction; and c) the Search warrant / Panchanama being in the Joint names

SRI SURYA PRAKASH BAGLA,KOLKATA vs. DCIT, CENTRAL CIRCLE - VII, KOLKATA, KOLKATA

ITA 1418/KOL/2012[2006-07]Status: DisposedITAT Kolkata05 Oct 2016AY 2006-07

Bench: Shri M. Balaganesh, Am & Shri K. Narsimha Chary, Jm]

For Respondent: Shri Niraj Kumar, CIT, DR
Section 127Section 132Section 143(3)Section 153ASection 153C

153C and without proper recording of satisfaction etc. since in respect of all the additions made in the hands of the petitioner, the papers and documents had been seized not from your appellant but from some other persons and hence the AO was required statutorily to record satisfaction; and c) the Search warrant / Panchanama being in the Joint names

DCIT,CC-VII, KOLKATA, KOLKATA vs. SURYA PRAKASH BAGLA, KOLKATA

ITA 857/KOL/2014[2010-2011]Status: DisposedITAT Kolkata05 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri K. Narsimha Chary, Jm]

For Respondent: Shri Niraj Kumar, CIT, DR
Section 127Section 132Section 143(3)Section 153ASection 153C

153C and without proper recording of satisfaction etc. since in respect of all the additions made in the hands of the petitioner, the papers and documents had been seized not from your appellant but from some other persons and hence the AO was required statutorily to record satisfaction; and c) the Search warrant / Panchanama being in the Joint names