Search: transfer pricing

2 results for “transfer pricing”+ Section 801A(4)clear

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Key Topics

Section 80A(6)6 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)

801A(8) "market value means (1) the price that such goods or services would ordinarily fetch in the open market", what is to be seen and (AYs. 2017-18, 18-19, 20-21 & 21-22) Dy. CIT vs. Gopani Iron and Power (India) Pvt. Ltd. tested with comparable is the price that the electricity generated by the eligible unit would

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