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7 results for “transfer pricing”+ Section 21clear

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Key Topics

Section 153A15Section 1487Section 2506Section 143(3)6Capital Gains6Addition to Income6Section 133A5Section 50C5Reopening of Assessment

UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING

In the result, appeal of the assessee is allowed

ITA 262/NAG/2025[2013-14]Status: DisposedITAT Patna21 Apr 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royudaykumar Vyas, Ito, Ward – 1(5) Flat No. 402, Lepresting Vs Nagpur Apartment, Plot No. 105- 106, Ramdaspeth, Nagpur. Pan : Aarpv 4578 K Assessee Respondent

For Appellant: Shri Sameer Wazalwar, CAFor Respondent: Shri Pankaj Kumar, CIT DR
Section 139Section 143(2)Section 143(3)Section 148Section 250Section 50C

price. 3. The appellant craves leave to add, alter, amend, or withdraw any of the above grounds of appeal before or at the time of hearing. 3. Brief facts of the case are that assessee is an individual, engaged in the business of land development and plot trading, filed his return of income for AY 2013-14 declaring total income

5
Search & Seizure5
Survey u/s 133A5
Section 143(2)2

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 181/PAT/2023[2014-15]Status: DisposedITAT Patna29 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

transfer of Long Term Capital Assets being an equity share in a company or a unit of an equity oriented fund, on which STT is paid, is exempt from taxation point of view. These beneficiary provisions of the Income-tax Act, 1961 have been misused by the syndicates to arrange accommodation entry of bogus Long Term Capital Gain through trading

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 180/PAT/2023[2013-14]Status: DisposedITAT Patna29 Jan 2025AY 2013-14

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

transfer of Long Term Capital Assets being an equity share in a company or a unit of an equity oriented fund, on which STT is paid, is exempt from taxation point of view. These beneficiary provisions of the Income-tax Act, 1961 have been misused by the syndicates to arrange accommodation entry of bogus Long Term Capital Gain through trading

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 183/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

transfer of Long Term Capital Assets being an equity share in a company or a unit of an equity oriented fund, on which STT is paid, is exempt from taxation point of view. These beneficiary provisions of the Income-tax Act, 1961 have been misused by the syndicates to arrange accommodation entry of bogus Long Term Capital Gain through trading

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 182/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

transfer of Long Term Capital Assets being an equity share in a company or a unit of an equity oriented fund, on which STT is paid, is exempt from taxation point of view. These beneficiary provisions of the Income-tax Act, 1961 have been misused by the syndicates to arrange accommodation entry of bogus Long Term Capital Gain through trading

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

transfer of Long Term Capital Assets being an equity share in a company or a unit of an equity oriented fund, on which STT is paid, is exempt from taxation point of view. These beneficiary provisions of the Income-tax Act, 1961 have been misused by the syndicates to arrange accommodation entry of bogus Long Term Capital Gain through trading

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

ITA 349/PAT/2023[2015-16]Status: DisposedITAT Patna21 Mar 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

Section 143(2)

21, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26th September, 2023 passed for Assessment Year 2015-16. 1 Xaviers Construction Pvt. Limited 2. The appeal is time