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7 results for “house property”+ Section 92Cclear

Sorted by relevance

Mumbai185Delhi137Bangalore70Kolkata50Ahmedabad28Chennai15Jaipur9Hyderabad8Pune7Indore4Surat4SC2Karnataka1

Key Topics

Section 92C8Section 153A6Transfer Pricing6Section 143(3)5Addition to Income5Section 1323Comparables/TP3

REHAU POLYMERS PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 658/PUN/2022[2018-19]Status: DisposedITAT Pune04 Mar 2025AY 2018-19
Section 143(2)Section 143(3)

house. It was submitted that these services pertained to the internal\nsystems and processes of the Rehau Group. It was submitted that the assessee has\nreceived various benefits by receipt of these services as without receiving such\nservices, the assessee could not have carried out its business operations\nsuccessfully in India, since Rehau India depends solely on technical support

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

ITA 1778/PUN/2024[AY 2020-21]Status: DisposedITAT Pune14 Nov 2025
Section 144
Section 144C
Section 144C(8)
Section 153
Section 92C
Section 92D

92C(1) of the Act. Ld. Counsel for\nthe assessee made reference to various documents filed in the\npaper book in support of its contention that genuine claim of\nIntra Group Services expenditure has been made and there\nare various areas for which the costs are incurred by AE at\nthe Head office level by appointing an expert team

M/S. EATON TECHNOLOGIES PRIVATE LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Appeal of the assessee is partly allowed for statistical purposes

ITA 519/PUN/2015[2010-11]Status: DisposedITAT Pune16 Aug 2021AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 519/Pun/2015 धनधाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Vishal Kalra & Shri S.S TomarFor Respondent: Shri Amol Kamat
Section 144C(5)Section 92C

section 92C(2) of the Act. 14. That on the facts and circumstances of the case and in law, the AO has erred in not giving full credit for advance tax amounting to Rs.88,53,478 and self-assessment tax amounting to Rs.1,88,55,880 while determining the total tax liability of the Appellant. Each of the above grounds

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE- 1(1), PUNE vs. M/S. BHAIRAVNATH SUGAR WORKS LTD., PUNE

In the result, the appeal is dismissed

ITA 400/PUN/2020[2013-14]Status: DisposedITAT Pune11 Jun 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviनिर्धारण वषा / Assessment Year : 2013-14 Dcit, Circle 1(1), Vs. M/S. Bhairavanath Sugar Works Ltd., Pune S.No. 21/2, Sawant Corner, Pune-Mumbai Bypass Road, Katraj, Pune. Pan: Aadcb0529M Appellant Respondent Assessee By Shri B.C. Malakar Revenue By Smt. Divya Bhajpai Date Of Hearing 10-06-2021 Date Of Pronouncement 11-06-2021 आदेश / Order Per R.S.Syal, Vp : This Appeal By The Revenue Is Directed Against The Order Dated 23.12.2019 Passed By The Ld. Cit(A) U/S.143(3) Read With Section 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called „The Act‟) In Relation To The Assessment Year 2013- 14. 2. This Appeal Was Filed Belatedly By 68 Days. The Ld. Dr Explained The Lockdown Due To Covid-19 As The Reason For The Late Filing Of The Appeal. The Ld. Ar Did Not Object

Section 115JSection 143(3)Section 144C(3)

section 92C, the other method for determination of the arm's length price in relation to an international transaction or a specified domestic transaction shall be any method which takes into account the price which has been charged or paid, or would have been charged or paid, for the same or similar uncontrolled transaction, with or between non-associated enterprises

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

ITA 740/PUN/2017[2013-14]Status: DisposedITAT Pune30 Aug 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

ITA 738/PUN/2017[2011-12]Status: DisposedITAT Pune30 Aug 2021AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

ITA 739/PUN/2017[2012-13]Status: DisposedITAT Pune30 Aug 2021AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sangram Gaikwad
Section 132Section 143(3)Section 153ASection 92C

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final