Search: transfer pricing

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Section 270A5 Section 270A(1)3 Section 143(3)2 Section 1432 Section 115J2 Section 802 Section 80I2 Section 56(2)(viib)2 Penalty2

GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 42/RPR/2022[2017-18]Status: DisposedITAT Raipur24 Apr 2023AY 2017-18

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 142(1)Section 143(2)Section 270ASection 80Section 80ISection 92BSection 92C

3. On the facts and in the circumstances of the case and in law, the Hon’ble DRP/ learned AO erred in determining the price for transfer of power between eligible units and non-eligible units as assessee has not claimed any deduction under section 80IA of the Act and thus, provisions of specified domestic transfer pricing as laid down

GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI

GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI

M/S R D CONSTRUCTION, BHILAI,BHILAI vs. ITO, WARD-1(5), BHILAI, BHILAI

CHANDHOK COLD STORAGE PVT. LTD., RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR