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7 results for “transfer pricing”+ Natural Justiceclear

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Key Topics

Section 260A2Section 2602Section 1662Transfer Pricing2Comparables/TP2

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

The appeal is disposed of with liberty as prayed for by the learned counsel for

ITA/43/2022HC Orissa15 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 260

JUSTICE S.G.PANDIT) Heard the learned counsel Sri Raviraj Y.V, along with learned counsel Sri Dilip M, for appellants/Revenue and learned counsel Sri Narendra Kumar J Jain, learned counsel for the respondent/assessee. 2. The Revenue is in appeal under Section 260-A of the Income Tax Act, 1961 (for short, ‘the Act’) questioning the correctness and legality of order dated

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. INDIAN METALS AND FERRO ALLOYS LTD.

In the result, the substantial questions of law (i)

ITA/10/2021HC Orissa30 Jan 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd April, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. ...For The Appellant Mr. Asim Choudhury, Adv. Mr. Soham Sen, Adv. ...For The Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The ‘Act’ For Brevity) Is Directed Against The Order Dated October 17, 2018 Passed By The Income Tax Appellate Tribunal, “C” Bench, Kolkata (The Tribunal) In Ita No.524/Kol/2017 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration:

Section 260ASection 32Section 92C

Transfer Pricing in respect of International Transactions” by TPO relied upon the decision in assessee’s own case for Assessment Year 2007-08 and 2008-09? 3 (v) Whether on the facts and circumstances of the case and on law Learned Income Tax Appellate Tribunal was justified in granting relief to the assessee on addition

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

Justice H. S. Thangkhiew, Judge Appearance: In FA No. 1 of 2022 For the Petitioner/Appellant(s) : Mr. S. Sen, GA with Ms. R. Colney, GA. For the Respondent(s) : Mr. V.K. Jindal, Sr. Adv. with Mr. S. Rana, Adv. Ms. B. Jyrwa, Adv. Appearance: In CRAPPL

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

JUSTICE HIRANMAY BHATTACHARYYA ITA/83/2010 COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA VERSUS M/S. CENTURY PLYBOARDS (I) LTD. Appearance:- Mr. Om Narayan Rai, Adv. .….For the Appellant. Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. S. Bhowmik, Adv. …..For the Respondent. ITA/83/2010 REPORTABLE Page 2 of 60 JUDGMENT (Judgment of the Court was delivered by T.S.SIVAGNANAM, J.) 1. This

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Orissa31 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 107

Justice Sanjay K. Agrawal CAV Order 1. Feeling aggrieved and dissatisfied with the impugned order dated 17-9-2020 passed by the Joint Commissioner (Appeals), State Tax, Bilaspur, the petitioner herein namely, Bharat Aluminium Company Limited (BALCO) has filed these appeals calling in question legality, validity and correctness of the same by which its appeals preferred under Section

MAHESWAR PANDA vs. I.T.O., WARD-2(1)

ITA/48/2023HC Orissa15 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Section 166

JUSTICE SUDEEPTI SHARMA Present: Mr. Punit Jain, Advocate for the appellant-Insurance Company. Mr. Subhash Chander, Advocate, for Mr. Sumit Gupta, Advocate, for respondents No.1 and 2 (in FAO-8506-2017) for the cross-objector/respondent No.1 (in XOBJC-48-2023). Ms. Inderpal Kaur, Advocate, for Mr. Ajay Ghangas, Advocate, for respondent No.3. -.- SUDEEPTI SHARMA

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

ITA/10/2017HC Orissa04 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

JUSTICE HARISH VAIDYANATHAN SHANKAR J U D G M E N T ANIL KSHETARPAL, J. 1. Through the present Appeals, the Appellants [Defendants before the learned Single Judge] in RFA (OS) No. 05/2017 and in RFA (OS) No. 10/2017, and the Appellant [Plaintiff before the learned Single Judge] in RFA (OS) No. 06/2017, assail the correctness of the common judgement