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3 results for “transfer pricing”+ Section 92B(1)clear

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Key Topics

Section 2513Deduction3Disallowance3Comparables/TP3

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

ITA 248/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

transfer pricing proceedings has not been disputed either by the TPO or by the AO. From this credit rating it is apparent that the AE will not be in a position to derive any economic benefit out of it when it comes to getting the loan at a lower interest rate on the strength of higher credit rating

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 45/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025
AY 2011-12
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

transfer pricing proceedings has not been disputed either by the TPO or by the AO. From this credit rating it is apparent that the AE will not be in a position to derive any economic benefit out of it when it comes to getting the loan at a lower interest rate on the strength of higher credit rating

DEPUTY COMMISSIONER OF INCOME TAX, NAGPUR vs. AVANTHA HOLDINGS LIMITED, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

ITA 354/NAG/2023[2012-13]Status: DisposedITAT Nagpur04 Apr 2025AY 2012-13
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

transfer pricing proceedings has not been disputed either\nby the TPO or by the AO. From this credit rating it is apparent that the AE will\nnot be in a position to derive any economic benefit out of it when it comes to\ngetting the loan at a lower interest rate on the strength of higher credit rating