Search: transfer pricing

4 results for “transfer pricing”+ Section 10Bclear

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Key Topics

Section 80A(6)6 Section 92B6 Section 2636 Section 143(3)5 Section 92C3 Section 254(1)2 Section 80A2 Section 801A2 Comparables/TP2

DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI

In the result, all the grounds of appeal raised by revenue are rejected

ITA 138/NAG/2025[2017-18]Status: DisposedITAT Nagpur27 Mar 2026AY 2017-18

Bench: Shri Pawan Singh & Shrikhettra Mohan Roy

Section 254(1)Section 801ASection 80ASection 80A(6)

10B(2) of the Income Tax Rules does not mandate that the entities involved must be functionally identical or assume the same level of risk. The procedural compliance under SDT does not override or altered the substantive provisions of section 80IA(8), which continues to govern the principle of market value for internal transfers. The Explanation to section 80IA

DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI

In the result, all the grounds of appeal raised by revenue are rejected

DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI

DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI

DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI

DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, NAGPUR vs. SHRI VIVEK VINAYAK VAIDYA, NAGPUR

SUNIL NARAYANDAS KHATOD ,AKOLA vs. COMMISSIONER OF INCOME TAX -1, NAGPUR