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4 results for “transfer pricing”+ Section 43Cclear

Sorted by relevance

Mumbai30Ahmedabad18Hyderabad7Visakhapatnam5Kolkata4Cochin3Bangalore3Delhi2Jodhpur1

Key Topics

Addition to Income4Reassessment3

M/S SARAT CHATTERJEE & CO. vs. P PVT. LTD.,KOLKATAVS.ACIT, CENTRAL CIR. 1(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 101/KOL/2022[2017-18]Status: DisposedITAT Kolkata29 Mar 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

transfer pricing. Thus, Chapter X of the Act governs the determination of arm's length price of every / any international transaction with a view to prevent profit shifting to a foreign jurisdiction 3.4 Chapter Xll-G of the Act provides relates to special provisions relating- to income of shipping companies in terms of computation of profits and gains from

ADIT(IT)-3(1), KOLKATA, KOLKATA vs. THE TIMKEN COMPANY, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 387/KOL/2010[2002-03]Status: Disposed
ITAT Kolkata
29 Nov 2017
AY 2002-03

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Transfer of Manufacturing process/Technology, global Order fulfilment management, technical support, global availability, development and manufacture of price list capacity support, Emergency Engineering Services, Application of product Engineering, Global Account Management for Deere & Co., Customer Engineering Industrial, S & M Assistance, Evaluation of Manufacturing Processes, process development and capital planning, consulting on facilities issue engineering, Services related to tooling & metrology, tool design

THE TIMKEN COMPANY,KOLKATA vs. THE DDIT, INTERNATIONAL TAXATION - 3(1),KOLKATA, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 1268/KOL/2014[2005-06]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Transfer of Manufacturing process/Technology, global Order fulfilment management, technical support, global availability, development and manufacture of price list capacity support, Emergency Engineering Services, Application of product Engineering, Global Account Management for Deere & Co., Customer Engineering Industrial, S & M Assistance, Evaluation of Manufacturing Processes, process development and capital planning, consulting on facilities issue engineering, Services related to tooling & metrology, tool design

THE TIMKEN COMPANY,KOLKATA vs. A.D.I.T (INTERNATIONAL TAXATION) - II,KOLKATA, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 2139/KOL/2013[2004-05]Status: DisposedITAT Kolkata29 Nov 2017AY 2004-05

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Transfer of Manufacturing process/Technology, global Order fulfilment management, technical support, global availability, development and manufacture of price list capacity support, Emergency Engineering Services, Application of product Engineering, Global Account Management for Deere & Co., Customer Engineering Industrial, S & M Assistance, Evaluation of Manufacturing Processes, process development and capital planning, consulting on facilities issue engineering, Services related to tooling & metrology, tool design