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2 results for “transfer pricing”+ Section 194Hclear

Sorted by relevance

Mumbai81Delhi28Bangalore6Chennai5Indore5Jaipur3Guwahati2Kolkata2Visakhapatnam1Hyderabad1Jodhpur1Rajkot1Ahmedabad1

Key Topics

Section 194H8Section 2506Section 2016Section 201(1)2Section 282Section 271C2Deduction2TDS2Natural Justice2

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

section 194H of the Act. 23. The High Court further observed that there is a distinction between a contract of sale and a contract of agency by which the agent is authorized to sell or buy on behalf of the principal. The essence of the contract of sale is the transfer of title to the goods for a price

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

section 194H of the Act. 23. The High Court further observed that there is a distinction between a contract of sale and a contract of agency by which the agent is authorized to sell or buy on behalf of the principal. The essence of the contract of sale is the transfer of title to the goods for a price