Search: transfer pricing

1 result for “transfer pricing”+ Section 253(5)clear

Sorted by relevance

Mumbai260 Delhi227 Jaipur41 Chennai32 Chandigarh30 Bangalore22 Pune19 Kolkata16 Ahmedabad14 Lucknow10 Indore9 Rajkot9 Dehradun8 Cochin6 Varanasi5 Surat4 Amritsar4 Hyderabad3 Allahabad3 Cuttack2 Raipur1 Panaji1 Jodhpur1

Key Topics

Section 2636 Section 143(3)2

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR

Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

253 of the Act without appreciating that section 263 proceedings cannot be exercised where two views are possible and one of the views has been adopted by the Assessing Officer. 3. The Hon'ble Pr. CIT erred in passing the order under section 263 of the Act even though theassessment order under section 143(3) r.w.s. 144C dated 30 November