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3 results for “reassessment”+ TP Methodclear

Sorted by relevance

Delhi35Mumbai33Hyderabad17Chennai17Bangalore8Kolkata8Jaipur6Indore5Pune3Visakhapatnam2Ahmedabad2Chandigarh1

Key Topics

Section 143(3)3Section 353Addition to Income3Section 143(2)2Section 1482Transfer Pricing2

LEAR AUTOMOTIVE INDIA P. LTD. ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE

ITA 554/PUN/2024[2016-17]Status: DisposedITAT Pune10 Oct 2025AY 2016-17
For Appellant: \nShri Dhanesh Bafna &For Respondent: \nShri Prakash L. Pathade
Section 143(3)Section 144C(13)Section 144C(5)

reassessed\nRs.42,04,70,990/- by the Ld. AO vide draft assessment order passed u/s\n143(3)/254 r.w.s. 144B r.w.s. 144C(1) dated 31.03.2023 which was\nchallenged by the assessee by filing objections before the Ld. DRP.\n2.3 Before the Ld. DRP, the assessee raised the following objections\npertaining to allocation of RHQ charges :\n1.\n“6.1. Issue

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

ITA 1952/PUN/2024[2020-21]Status: Disposed
ITAT Pune
25 Mar 2025
AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil PathakFor Respondent: Smt Nilu Jaggi, CIT
Section 143Section 143(3)Section 144C(1)

method 5.5. characterizing the Appellant as KPO services provider whereas the services provided or availed by the Appellant to from its AEs are in the nature of ITES/ BPO services 5.6. not giving enough time to the Appellant to perform the fresh search based on the filters applied by The Lo TPO in its show-cause notice. 5.7. non-sharing

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

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

ITA 1663/PUN/2024[2018-19]Status: DisposedITAT Pune25 Aug 2025AY 2018-19
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

reassessment,\nshould the law otherwise permit it, and if the circumstances justify it. We have\nquashed the impugned notices only because they were issued to a non- existing\ncompany or entity despite the respondents' knowledge of its non-existence. All\ncontentions in this regard are left open because we have not addressed them in\nthis order.\"\n30.\nThe various other