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6 results for “transfer pricing”+ Section 2(14)(iii)clear

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Key Topics

Section 1662

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

III v. ITC Limited1, Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd.2, Cinemax India Limited v. Union of India3 and S.A. Builders Ltd. v. Commissioner of Income Tax (Appeals) Chandigarh and another4 to buttress his submissions. He would further submit that insertion of Explanation 1(d) to Rule 43 of the CGST Rules by Notification No.14/2022 – Central Tax dated

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

iii) Grant of 12% interest on excess compensation iv) Scope of Section 28 of the LA Act in the context of the instant case v) Grant of future interest vi) Jurisdiction of the Court vis-a-vis the reference order vii) Grant of compensation for severed lands Page 58 of 99 viii) Effect of Collector not adducing evidence ix) Admissibility

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA

ITA/9/2024HC Orissa15 Apr 2024

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

For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42

iii) Charge-sheet No. 12/2013 dated 31.08.2013 of Central Bureau of Investigation, ACB, Ranchi filed for the offence under Section 13(2) read with Section 13(1)(e) of the Prevention of Corruption Act, 1988 read with Section 109 of the IPC. The name of appellant Shyamal Chakravarty did not find place in charge-sheet No. 12/2013 dated

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

III (2015) ACC 23 (AP); Daulat Ram vs. Rameshwar Sharma and others IV (2014) ACC 871 (MP) National Insurance Company Ltd. vs. Cholleti Bharatamma & others, Civil Appeal nos.4845-4847 of 2017 (SC) and; New India Assurance Company Ltd. vs. Vedwati and others, Civil appeal no.860 of 2007 (SC). 26. Per contra, learned counsel for respondent nos.1 & 2 has relied upon

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

14. Adverting to the decisions relied on by the revenue in case of Dalhousie Investment Trust Company and Investment Limited, was a case relating to the assessment year 1953-1954 and the decision in Sutlej Cotton Mills pertaining to the assessment year 1956-1957 where the statutory framework for taxation was quite different as during those years, there

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

14. Acknowledgement by the Assistant Commissioner in regard to the receiving of an application from the Plaintiff along with Lease Deed of the said plot. DW-2 15. Letter dated 21.11.1976, issued by the MCD to the Plaintiff, with regards to the possession of plot no. A-8, Sector B, Najafgarh Road, Delhi DW-2 16. MCD confirms that