Search: transfer pricing

2 results for “transfer pricing”+ Section 80Aclear

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Section 80I10 Section 143(3)2 Section 62 Section 80A2 Section 82 Section 32 Transfer Pricing2 Deduction2

STAR PAPER MILLS LIMITED,KOLKATA vs. DCIT, CIR. 4(2), KOLKATA

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

ITA 127/KOL/2021[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 80ISection 92B

Section 80A(2), the deduction permissible under Chapter VI-A cannot exceed the gross total income, which in the present case was NIL. Hence, when no deduction for Rs.19,03,49,419/- has been claimed u/s 80-IA(4)(ii) of the Act, then even if, any transfer pricing

D.C.I.T.,CIRCLA-10(2), KOLKATA vs. M/S BALARAMPUR CHINI MILLS LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed