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2 results for “transfer pricing”+ Section 50clear

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Delhi2,900Mumbai2,787Bangalore1,027Chennai559Ahmedabad514Kolkata475Hyderabad420Karnataka354Jaipur328Pune322Chandigarh249Surat235Indore190Cochin172Rajkot99Visakhapatnam79SC63Calcutta59Lucknow54Nagpur51Telangana50Raipur48Cuttack36Guwahati30Amritsar25Dehradun20Jodhpur19Agra19Varanasi10A.K. SIKRI ROHINTON FALI NARIMAN9Rajasthan9Ranchi8Jabalpur7Allahabad7Kerala6Panaji5Orissa5Patna2S.B. SINHA MARKANDEY KATJU1Andhra Pradesh1Punjab & Haryana1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 50C5Section 143(3)2Section 80C2Section 1482Business Income2Addition to Income2

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

ACIT, CENTRAL CIRCLE-3, PATNA vs. RISHAV DUTTA, PATNA

In the result, appeal of the revenue is allowed for statistical purposes

ITA 51/PAT/2020[2017-18]Status: DisposedITAT Patna06 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Smt. Rinku Singh, CIT, DRFor Respondent: Shri M. Kr. Mashi, CA
Section 133ASection 143(3)Section 80C

50,000/- upon furnishing of the relevant documents before him which included receipt for payment of premium of Rs. 3 lakh to ICICI Bank. 3.2. In respect of addition made of Rs.8,09,41,344/- under the head unexplained cash credit being difference of total credit entry in the bank and the gross sale as per P&L Account