Search: transfer pricing

2 results for “transfer pricing”+ TP Methodclear

Sorted by relevance

Mumbai521 Delhi419 Hyderabad125 Bangalore123 Chennai104 Kolkata73 Ahmedabad58 Pune31 Visakhapatnam22 Jaipur19 Indore12 Amritsar9 Surat8 Cochin6 Cuttack4 Chandigarh4 Rajkot4 Dehradun2 Nagpur2 Ranchi1 Guwahati1

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)

TP provisions which was the entire object of enacting the provisions relating to SDT. xii. Looking at the commencing phrase of section 80IA(8) "Where any goods or services held for the purposes of the eligible business are transferred to any other business carried on by the assesseeand of 'market value' in Explanation (i) of section 801A(8) "market value

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