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2 results for “house property”+ Section 92C(3)clear

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Key Topics

Section 92C2

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