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5 results for “transfer pricing”+ Section 234Aclear

Sorted by relevance

Delhi234Mumbai151Bangalore71Jaipur31Ahmedabad17Agra14Hyderabad13Pune12Kolkata7Chennai6Lucknow6Nagpur5Indore4Jodhpur3Surat3Chandigarh2Visakhapatnam1Amritsar1Rajkot1Ranchi1Cochin1

Key Topics

Section 234A6Section 406Section 143(3)5Section 50C5Addition to Income5Section 56(2)(x)4Section 143(2)2Section 682Section 10(38)2

PRITAM SINGH CHARAN SINGH GUJJAR,NAGPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4,, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 406/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234ASection 48Section 50C

234A, 234B and 234C of the Income Tax Act is unjustified, unwarranted and excessive. 5. The assessee craves leave to amend, add or take a new ground or grounds at the time of hearing.” 3. The sole point of dispute is whether the addition of ` 3,22,000, towards difference between the fair market value on the same consideration

RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

234A, 2334B and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 8) Any other ground shall be prayed at the time of hearing.” 3. Brief facts of the case are that assessee is proprietor of Lakshya Enterprises engaged in the trading of Iron and Steel, filed his return of income for A.Y. 2015– 16 on 30.09.2015 declaring income

VIRAMBHAI HARGOVANBHAI PATEL,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

In the result appeal of the Revenue is dismissed

ITA 421/NAG/2022[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 234ASection 56(2)(x)

transfers effected by the assessee by way of public auction fall within the purview of the Circular issued by the Government of Maharashtra dated 30-6-2005 (supra) for the purposes of payment of stamp duty. In terms of the said Circular, the highest price in the sale auction is considered to be the fair market value for the purposes

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSESSIG OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 20/NAG/2023[2018-19]Status: DisposedITAT Nagpur30 Aug 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.20/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 Bajaj Steel Industries The Assessing Officer, Limited, Vs National E-Assessment 539/540, Imambada Road, Centre, Delhi. Maharashtra. Pan: Aaacb 5340 H Appellant / Assessee Respondent / Revenue Assessee By Shri Rajesh V. Loya – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 30/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld.Cit(A)[Nfac], Delhi Dated 22.12.2022 For A.Y.2018-19 Emanating From Assessment Order Under Section 143(3) R.W.S. 144B Of The Act Dated 24.04.2021. The Assessee Has Raised Following Grounds Of Appeal : Bajaj Steel Industries Limited [A]

Section 143(3)Section 250Section 40

section 143(3) r.w.s. 144B of the Act dated 24.04.2021. The assessee has raised following grounds of appeal : Bajaj Steel Industries Limited [A] “1. That the assessment order passed by the learned Assessing Officer, National e-Assessment Centre, Delhi passed u/s. 143(3) is bad in law and wrong on facts and the learned CIT(A) erred in confirming

MANISHA ASHUTOSH SHEWALKAR,NAGPUR vs. INCOME TAX OFFICER WARD 5(3), NAGPUR

In the result, assessee’s appeal stands allowed

ITA 67/NAG/2025[2014-15]Status: DisposedITAT Nagpur04 Apr 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 133(6)Section 143(3)Section 147Section 148Section 2(14)Section 234A

234A, 234B and 234C of the Income Tax act, the same may kindly be deleted; 11. The appellant craves leave to amend, add or take a new ground or grounds at the time of hearing.” 3. Facts in Brief:– The Assessing Officer received information from DDIT (I&CI)-1, Nagpur, that during the assessment year under consideration, the assessee, jointly