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3 results for “transfer pricing”+ Section 92A(2)(i)clear

Sorted by relevance

Mumbai45Delhi21Kolkata11Chennai9Bangalore8Hyderabad7Pune3Cuttack3Cochin2Ahmedabad2Indore1Chandigarh1

Key Topics

Section 92B12Transfer Pricing3Section 143(2)2Section 92A(2)(a)2Section 92C2Section 40A(2)(a)2Section 2502Section 271A2Addition to Income

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

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

ITA 685/PUN/2025[2013]Status: DisposedITAT Pune26 Sept 2025

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

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT
Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

section 92A(2)(a) & (b) of the Act, the Assessing Officer referred the matter to the Transfer Pricing Officer (TPO) to determine

2
Comparables/TP2
TP Method2

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

ITA 2285/PUN/2024[2013]Status: DisposedITAT Pune26 Sept 2025

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

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT
Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

section 92A(2)(a) & (b) of the Act, the Assessing Officer referred the matter to the Transfer Pricing Officer (TPO) to determine

SEQUENCE DESIGN (INDIA) PRIVATE LIMITED,PUNE MAHARASHTRA vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 2106/PUN/2024[2015-2016]Status: DisposedITAT Pune16 May 2025AY 2015-2016

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2106/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Nikhil PathakFor Respondent: Shri Manish Mehta
Section 143(1)(a)Section 143(3)Section 250Section 271ASection 273BSection 92D(1)

Transfer Pricing adjustment already offered to tax in the A.Y. 2009-10 to A.Y. 2014-15, it was excluded while computing the total income for A.Y. 2014-15. On the strength of these facts, it was stated that assessee had reasonable cause not to report the said transaction in Form No.3CEB and therefore no penalty is leviable u/s.271AA