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3 results for “transfer pricing”+ Section 80clear

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Key Topics

Section 92C6Section 43(5)2Section 362Section 432Section 143(3)2Section 92A2Transfer Pricing2Exemption2Deduction2Addition to Income

SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

ITA 388/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 92ASection 92C

section 80 IA(8) it is seen that it is not in dispute that the Assessing Officer during the course of assessment proceedings has examined the Approved Valuer's Report who has given a detailed report of the market value of the transfer of industrial park and also transfer pricing

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed

2
Natural Justice2
Comparables/TP2
ITA 389/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 92ASection 92C

section 80 IA(8) it is seen that it is not in dispute that the Assessing Officer during the course of assessment proceedings has examined the Approved Valuer's Report who has given a detailed report of the market value of the transfer of industrial park and also transfer pricing

BEIERSDORF INDIA (P) LTD.,PANAJI vs. INCOME TAX OFFICER, WARD - 2(4),, PANAJI

In the result, appeal of assessee is partly allowed

ITA 337/PAN/2018[2014-15]Status: DisposedITAT Panaji17 Aug 2022AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh D.E. Robinson, AdvocateFor Respondent: Sh Ranjan Kumar, CIT-DR
Section 28Section 36Section 43Section 43(5)

section 36(1)(vii) of the Act. Therefore, the A.O. as well as the Ld. CIT(A) was right in dismissing the claim of assessee. 5. On careful consideration of the above rival submissions, from the assessment order we observed that before the A.O. the assessee filed written submissions dated 14.12.2016, which reads as follows : 7 ITA.No.337/PAN./2018 Beiersdorf