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3 results for “transfer pricing”+ Section 2(24)(x)clear

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Section 1662

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

24. In addition to the submissions which have been advanced, the learned Senior counsel has put forward 2(two) suggestions to bring about a closure to this long pending litigation i.e. to determine the market value as per the customary sale deeds or to award maximum rate of compensation at Rs.220/- per sq. mtr. as assessed by the Collector

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 260A
Section 372A

2) was issued on 20 October 2006. Thereafter notices under section 142 (1) was issued on several dates and the case was discussed with the authorised representative of the assessee. During the course of assessment proceedings several queries were raised by the assessing officer and in this appeal we are concerned about the issue as to whether the profit

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

x 18=9,72,000/- (v) Loss of love and affection = Rs.25,000/- (vi) Funeral and transportation expenses = Rs.25,000/- Total Compensation Awarded = (iv+v+vi) Rs.10,22,000/- Accordingly, this issue is decided in favour of petitioners and against the respondents. VIRENDRA SINGH ADHIKARI 2026.02.09 18:06 I attest to the accuracy and integrity of this document