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84 results for “transfer pricing”+ Section 9(2)clear

Sorted by relevance

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Key Topics

Section 6863Addition to Income61Section 143(3)56Section 26329Section 80P(2)(a)22Section 14822Section 50C21Long Term Capital Gains18Section 69C

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

transferred to Share Capital was Rs.20,00,000 and to Share Premium was Rs.80,00,000. 2. Percentage of shareholding of the shareholders holding more than 5% of shares are as follows- Sr.No. Name of No. of shares % held Shareholder held as on 31/03/2013 1. Avinash Bhute 1,05,000 8.93 2. Nitin Bhute 2,62,000 22.29 3. Prashant

ITO, WARD-6(1),, NAGPUR vs. THE VIDARBHA PREMIER CO-OP. HOUSING SOCIETY,, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

Showing 1–20 of 84 · Page 1 of 5

17
Section 143(2)17
Capital Gains16
Unexplained Cash Credit15
ITA 224/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe
Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

prices of materials and administrative expense of the Gala Yojana.’ 4. The AO was not satisfied. He observed and held as under : “ The assessee has shown ‘Surplus on Schemes’ amounting to Rs.3,51,47,632/- under Miscellaneous income in the Profit & Loss account. The assessee was asked to submit the details of the same. The assessee submitted details of schemes

THE VIDHARBHA PREMIER CO-OPERATIVE HOUSING SOCIETY LTD,,NAGPUR vs. TAX RECOVERY OFFICER, RANGE-6, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 232/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe
Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

prices of materials and administrative expense of the Gala Yojana.’ 4. The AO was not satisfied. He observed and held as under : “ The assessee has shown ‘Surplus on Schemes’ amounting to Rs.3,51,47,632/- under Miscellaneous income in the Profit & Loss account. The assessee was asked to submit the details of the same. The assessee submitted details of schemes

INCOME TAX OFFICER, WARD 5(3),, NAGPUR vs. M/S. 21ST CENTURY INFRASTRUCTURE (INDIA) PVT. LTD., NAGPUR

In the result, the appeal of the Department is dismissed

ITA 207/NAG/2017[2012-13]Status: DisposedITAT Nagpur28 Jun 2022AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri MahaveerAtal, CAFor Respondent: ShriPiyushKohle, CIT-DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 56

transfer pricing adjustment. It is hereby informed that the Board has accepted the decision of the High Court of Bombay in the above mentioned writ petition. In view of the acceptance of the above judgment, it is directed that the ratio decided of the judgment must be adhered to by the field officers in all cases where this issue

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

Transfer of Undertakings) Act, 1970 or any other bank included in the Second Schedule to the Reserve Bank of India Act, 1934. It may be mentioned that all cooperative banks have been excluded from the purview of this provision in view of the position that under section 80P(2)(a)(i), the profits and gains of a co-operative society

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

Transfer of Undertakings) Act, 1970 or any other bank included in the Second Schedule to the Reserve Bank of India Act, 1934. It may be mentioned that all cooperative banks have been excluded from the purview of this provision in view of the position that under section 80P(2)(a)(i), the profits and gains of a co-operative society

M/S S.B.COTGIN PVT LTD ,NAGPUR vs. PR.CIT-2, NAGPUR

In the result, appeal of the assessee is allowed

ITA 88/NAG/2020[2015-16]Status: DisposedITAT Nagpur05 Jul 2021AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 88/Nag/2020 धनधाारण वषा / Assessment Year : 2015-16

For Appellant: Shri Abhay N. AgarwalFor Respondent: Shri Pradeep Hedaoo
Section 143(3)Section 263Section 40A(2)(b)Section 92B

Section 40A(2)(b) of the Act and hence, did not feel the requirement for reference to the Transfer Pricing Officer. 9

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

In the result, appeal of the Assessee is Partly Allowed

ITA 134/NAG/2019[2014-15]Status: DisposedITAT Nagpur21 Nov 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.134/Nag/2019 िनधा"रण वष" / Assessment Year : 2014-15 Sunil Narayndas Khatod, The Commissioner Of Nagpuri Gin Compound, Vs Income Tax-1, Behind Old Cotton Market, Nagpur. Nagpur – 444001. Pan: Adepk3087C Appellant/ Assessee Respondent/Revenue Assessee By Shri Rajesh V.Loya – Ca Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 21/11/2023

Section 143(3)Section 263Section 92B

Price of “Specified 6 Sunil Narayandas Khatod [A] Domestic Transactions”. The Section 92BA was amended by Finance Act, 2017, the pre-amended section 92BA as on 2014 is reproduced here under : 92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, “specified domestic transaction” in case of an assessee means any of the following transactions

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)

2) & (3) of Rule 10B. A FAR analysis would show that the transactions of purchase of power from a CPP are different from a transaction of purchase of power from a distribution company. The cost of production of CPP is lesser. The adoption of CPPs sale rate of electricity equal to the power distributor’s sale rate notionally leads

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 139/NAG/2025[2018-19]Status: DisposedITAT Nagpur27 Mar 2026AY 2018-19

Bench: Shri Pawan Singh & Shrikhettra Mohan Roy

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

2) & (3) of Rule 10B. A FAR analysis would show that the transactions of purchase of power from a CPP are different from a transaction of purchase of power from a distribution company. The cost of production of CPP is lesser. The adoption of CPPs sale rate of electricity equal to the power distributor’s sale rate notionally leads

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 140/NAG/2021[2018-19]Status: DisposedITAT Nagpur29 Jul 2024AY 2018-19

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

Section 142ASection 145

2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 49/NAG/2021[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

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

Section 142ASection 145

2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 27/NAG/2020[2015-16]Status: DisposedITAT Nagpur29 Jul 2024AY 2015-16

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

Section 142ASection 145

2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 47/NAG/2021[2011-12]Status: DisposedITAT Nagpur29 Jul 2024AY 2011-12

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

Section 142ASection 145

2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 26/NAG/2020[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

Section 142ASection 145

2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 48/NAG/2021[2012-13]Status: DisposedITAT Nagpur29 Jul 2024AY 2012-13

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

Section 142ASection 145

2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra

NITIN NARAYAN KADAMDHAD,NAGPUR vs. ITO WARD 4(5) NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 564/NAG/2024[2014-15]Status: DisposedITAT Nagpur05 Mar 2025AY 2014-15

Bench: Shri V. Durgarao

For Appellant: Shri Ritesh MehtaFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 56(2)(vii)

price. 7. Any other ground of appeal that may be raised from time to time in course of appellate proceedings. PRAYER: To grant the stay against the demand and recovery action to be taken by the jurisdictional assessing officer as the appellant has preferred an appeal before this Hon'ble Income Tax Appellate Tribunal and is confident of getting justice

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

In the result appeal of the Revenue is Dismissed

ITA 33/NAG/2020[2015-16]Status: DisposedITAT Nagpur22 Nov 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.33/Nag/2020 िनधा"रण वष" / Assessment Year : 2015-16 The Deputy Vivek Vinayak Vaidya, Commissioner Of Income V 46-B, Krushna Krupa Reat Tax, Circle-4, Nagpur. S Nag Road, Imamwada, Nagpur – 440003. Pan: Aakpv3808M Appellant/ Assessee Respondent/Revenue Assessee By Shri Mahavir Atal – Ca Revenue By Shri Rajat Singhal – Sr.Dr Date Of Hearing 22/09/2023 Date Of Pronouncement 22/11/2023

Section 10BSection 143(3)Section 92BSection 92C

2 Vivek Vinayak Vaidya [R] 4.1 It emanates from the Assessment Order dated 31/12/2018 that the Assistant Commissioner of Income Tax, Circle-4, Nagpur(AO) had referred the issue of determination of Arm’s Length Price of Specified Domestic Transaction to the Transfer Pricing officer as per CBDT Circular Number 03/2016. The AO had obtained approval of the Pr.Commissioner

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

price which the stamp valuation authority would have, notwithstanding anything to the contrary contained in any other law for the time being in force, adopted or assessed, if it were referred to such authority for the purposes of the payment of stamp duty.] (3) Subject to the provisions contained in sub-section (2), where the value ascertained under sub-section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, NAGPUR vs. M/S RAGHAV FINVEST PVT LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 121/NAG/2020[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

transfer pricing adjustment. 2. It is hereby informed that the Board has accepted the decision of the High Court of Bombay in the above mentioned Writ Petition. In view of the acceptance of the above judgment, it is directed that the ratio decidendi of the judgment must be adhered to by the field officers in all cases where this issue