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4 results for “transfer pricing”+ Section 3clear

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Key Topics

Section 2713Section 2633Section 92C3Penalty3Section 1432Section 112

THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S EQUANT SOLUTIONS INDIA PVT LTD

Appeals stand disposed of in the above terms

ITA/419/2016HC Punjab & Haryana30 Oct 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

transfer Pricing officer passed an order under Section 19 CA(3) of the Income Tax Act, 1961 (for short the 'Act') on 9th January

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

transferring 1.65 acres of land from Punjab Agriculture University, Ludhiana to PIMS-Society, Jalandhar. The Governing Council was formed headed by Chief Minister. A Director was appointed by the State Government. The society was registered in 1994. The State Government granted a sum of ` 3 crores in the year 1994-95. In 1996, an Architect was appointed to prepare master

MANJIT KRISHAN MALHOTRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Appeals are dismissed

ITA/152/2023HC Punjab & Haryana18 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 120Section 140Section 144Section 263Section 271Section 92C

3 ITA-152-2023 (O&M) ITA-149-2023 (O&M) Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorized by the Board in this behalf under section 120; iii) an order under section 92CA by the Transfer Pricing

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 271

3) of the Act before the Commissioner of Income Tax (Appeals), Chandigarh (for short “CIT (A)”) who vide order dated 09.11.2006, allowed the appeal of the assessee and deleted the disallowances so made. It was now the turn of the revenue to feel aggrieved by the order of CIT (A) who filed appeal before the Tribunal challenging the deletion