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2 results for “transfer pricing”+ Section 36(1)(viia)clear

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Mumbai107Chandigarh48Delhi19Chennai17Cochin8Hyderabad8Cuttack7Nagpur4Pune4Rajkot3Jaipur3Lucknow2Kolkata2Raipur1

Key Topics

Section 2502Section 36(1)(viia)2Section 145(2)2Addition to Income2

DCIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. WEST BENGAL INDUSTRIAL DEVELOPMENT CORPORATION LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 748/KOL/2025[2015-2016]Status: DisposedITAT Kolkata12 Feb 2026AY 2015-2016
Section 115JSection 143(2)Section 250Section 36(1)(viia)

36(1)(viia) and\n36(1)(vii) of the Act.\n4. Being aggrieved and dissatisfied with the impugned order, the\nrevenue has preferred the present appeal against the order of the ld.\nCIT(A) wherein the ld. CIT(A) allowed the issue of nature of grant\namounting to Rs.7,81,40,620/- by observing as under:\n6. The appellant

CHANDRA BROS.,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1572/KOL/2024[2022-2023]Status: Disposed
ITAT Kolkata
22 Jul 2025
AY 2022-2023

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(1)Section 145(2)Section 250Section 44A

transfer whatsoever, no real income from such revaluation could arise. The incorporation of such change in the valuation of stock alone would cause the regular GP, as a corollary thereof, to multiply by more than times, i.e., from 15% to 66% and such increased profit has originated not from any usual sale transactions but from putting more value