Search: transfer pricing

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

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Section 2639 Section 143(3)2

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

ITA 142/LKW/2024[2012-13]Status: DisposedITAT Lucknow30 Apr 2025AY 2012-13

Section 2(24)(x)Section 36(1)Section 36(1)(v)

viia) and 36(1) (viii) as Provision for NPA Rs.81,73,424/- has\nbeen made in the accounts as per Rules.\n4. That the addition of Rs.41,73,577/- as Employees Contribution u/s 36(1)(v)(a) also\nincludes Employer Contribution which had already been deposited with LIC of India\nand no disallowance has been made in this regard

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

ITA 119/LKW/2022[2017-18]Status: DisposedITAT Lucknow12 Jun 2025