DEPUTY COMMSSIONER OF INCOME TAX CIRCLE-1(1), PUNE vs. FERRERO INDIA PVT.LTD, PUNE

penalty proceedings under section 271 (1 )(c) of the Act. 6. The AO passed the assessment order uls 143(3) r.w.s. 144C of the Act on 17.04.2015 (Received by assessee on 07.05.2015). Aggrieved by the assessment order passed by the AO, the Assessee has filed the appeal before the CIT(A) on 03.06.2015. In respect of transfer pricing adjustment

INCOME TAX OFFICER WARD 1 JALNA, JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED, JALNA

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

u/s 92CA of the Act. We appropriate method and proposed an upward adjustment of Rs.4,73,46,877/-. We find the Ld. CIT(A) deleted the addition made by the Assessing Officer on the ground that clause (i) of section 92BA of the Act has been omitted by the Finance Act, 2017 w.e.f. 01.04.2017. The reasons given

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

u/s 92CA of the Act. We appropriate method and proposed an upward adjustment of Rs.4,73,46,877/-. We find the Ld. CIT(A) deleted the addition made by the Assessing Officer on the ground that clause (i) of section 92BA of the Act has been omitted by the Finance Act, 2017 w.e.f. 01.04.2017. The reasons given

UTTAM ENERGY LIMITED,PUNE vs. ACIT CIRCLE-12, PUNE

Appeal of the Assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2033/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Uttam Energy Limited, The Acit, Circle-12, Mahendra Chamber, Mayfair V Pune. Co-Op Housing Society, S A-4, Dhole Patil Road, Pune – 411001. Pan: Aabcu4100H Appellant/ Revenue Respondent /Assessee Assessee By Shri Ch Naniwadekar & Kiran Sanmane – Ar;S Revenue By Shri Deepak Garg – Cit Date Of Hearing 16/05/2024 Date Of Pronouncement 30/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Has Been Filed By The Assessee Against The Final Assessment Order Of The Learned Acit, Circle-12, Pune Passed U/Sec. 143(3) R.W.S. 144C(13) Of The Of The Income Tax Act, 1961 (In Short "The Act") After Giving Effect To The Learned Drp’S Order Dated 24.09.2019. 1.1 The Assessee Has Raised The Following Grounds Of Appeal :

u/s 92CA for 18/09/2017 Specified Domestic transaction by ACIT Date of Transfer Pricing Officer’s Order making 30/10/2018 adjustments to Specified Domestic Transactions ITA No.2033/PUN/2019 / Uttam Energy Limited [A] 5.1 Before proceeding further we will reproduce the unamended Section 92BA (prior to 1/4/2017) as under : Meaning of specified domestic transaction. 92BA. For the purposes of this section and sections