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3 results for “transfer pricing”+ Section 48(2)clear

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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

48,531/- should not ₹ be rejected to which the petitioner filed its reply on 19-6-2019 vide Annexure P-6 clarifying the bifurcation in the usage of the two power plants by filing Form G, which is a statutory form, and stating that the electricity supplied to the township is for ‘business’ purposes, no reversal is warranted

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

price of the land and building, standing crops, trees, cultivation etc., whereafter, the Collector vide letter dated 31.10.2003, had sent the application to the Special Judicial Officer for disposal. The Collector he submitted, has stated in the Reference that the amount of compensation was determined Page 43 of 99 on the basis of fair market value, but however

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

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