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3 results for “transfer pricing”+ Section 56(2)(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

2 situations mentioned herein above, is fully justified. 26. Mention has also been made of the individual appeals filed by some land owners in FA Nos. 1 to 5, with regard to enhancement of compensation, which would stand covered by the arguments already advanced. In conclusion, the learned Senior counsel prays that the First Appeal filed 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

56,466/- for the assessment year 2005- 2006. The return was processed under section 143 (1) on 13 July 2006. The case was selected for scrutiny and notice under section 143 (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

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