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7 results for “transfer pricing”+ Section 801Aclear

Sorted by relevance

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Key Topics

Section 10A22Section 3518Section 14A6Deduction6Disallowance6Addition to Income6Section 80I5Section 10A(7)5Transfer Pricing4Comparables/TP

DCIT CIRCLE 1(1), PUNE, SWARGATE vs. ENTRATA INDIA PVT. LTD, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 66/PUN/2024[2013-14]Status: DisposedITAT Pune24 Dec 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 10ASection 115JSection 143(2)Section 143(3)Section 32
4
Section 143(2)2
Section 143(3)2

Transfer Pricing study report, he invoked section 10AA(9) read with section 801A(10) and re-computed the ordinary profits

ENTRATA INDIA PVT. LTD. ,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 133/PUN/2024[2013-14]Status: DisposedITAT Pune24 Dec 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 10ASection 115JSection 143(2)Section 143(3)Section 32

Transfer Pricing study report, he invoked section 10AA(9) read with section 801A(10) and re-computed the ordinary profits

M/S. HONEYWELL AUTOMATION INDIA LIMITED,,PUNE vs. ACIT, CIRCLE-7, PUNE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 359/PUN/2013[2008-09]Status: DisposedITAT Pune02 Nov 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita No. 359/Pun/2013 िनधा#रण वष# / Assessment Year : 2008-09

For Appellant: Shri Kamal Sawhney & Ms. Rhea AmarFor Respondent: Shri Rajeev Kumar, CIT-DR
Section 10ASection 10A(7)Section 801ASection 80I

801A( 10) in the Appellant's case 3. erred in invoking the provisions of section 10A(7) and section 10AA(9) read with section 80IA(10) in the Appellant's case, on the ground that transactions between the Appellant and its associated enterprises are arranged to produce more than ordinary profits; 4. failed to appreciate that provisions of section

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -4 , PUNE vs. M/S PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA No

ITA 497/PUN/2020[2014-2015]Status: DisposedITAT Pune21 Jun 2021AY 2014-2015

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri R.D. OnkarFor Respondent: Shri Mahadevan A M Krishnan &
Section 10ASection 14ASection 35

801A(10) of the Income tax Act, 1961 without appreciating the fact that the assessee itself in the comparables furnished in its transfer pricing report had 'shown 'ordinary profit' to be of 18.27% as against net profit 'margin of 35.04% shown by the assessee. 5. The appellant craves leave to add, alter, amend or omit any of the above grounds

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -1, PUNE vs. M/S PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA No

ITA 498/PUN/2020[2015-2016]Status: DisposedITAT Pune21 Jun 2021AY 2015-2016

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri R.D. OnkarFor Respondent: Shri Mahadevan A M Krishnan &
Section 10ASection 14ASection 35

801A(10) of the Income tax Act, 1961 without appreciating the fact that the assessee itself in the comparables furnished in its transfer pricing report had 'shown 'ordinary profit' to be of 18.27% as against net profit 'margin of 35.04% shown by the assessee. 5. The appellant craves leave to add, alter, amend or omit any of the above grounds

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -1 , PUNE vs. M/S PERSISTENT SYSTEMS LIMITED , PUNE

In the result, appeal of the Revenue in ITA No

ITA 499/PUN/2020[2016-2017]Status: DisposedITAT Pune21 Jun 2021AY 2016-2017

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri R.D. OnkarFor Respondent: Shri Mahadevan A M Krishnan &
Section 10ASection 14ASection 35

801A(10) of the Income tax Act, 1961 without appreciating the fact that the assessee itself in the comparables furnished in its transfer pricing report had 'shown 'ordinary profit' to be of 18.27% as against net profit 'margin of 35.04% shown by the assessee. 5. The appellant craves leave to add, alter, amend or omit any of the above grounds

ASST. CIT, CIRCLE-6, PUNE vs. SAKAL PAPERS LIMITED,, PUNE

In the result, appeal of the Revenue in ITA No

ITA 926/PUN/2013[2006-07]Status: DisposedITAT Pune20 Dec 2018AY 2006-07

Bench: Shri R.S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Ashok KotharyFor Respondent: Shri Sudhendu Das
Section 80I

price paid for the shares when they were acquired as stock-in-trade.” 5. The submission so made did not find favour with the Assessing Officer who after referring to provisions of Section 2(47) and Section 45(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) held that the conversion of stock-in-trade into