Search: transfer pricing

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Section 153C6 Section 1323 Section 142(1)3 Business Income3 House Property3 Search & Seizure3

DY. C.I.T.2(1), RAIPUR (CG) vs. ABHISHEK ATLANI, RAIPUR (CG)

In the result, appeal filed by the revenue is dismissed

ITA 185/BIL/2014[2006-07]Status: DisposedITAT Raipur12 Oct 2018AY 2006-07

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2006-07 Dcit- 2(1), Abhishek Atlani, Raipur (Cg). Atlani Bunglow, Khamardih Road, Vs. Shankar Nagar, Raipur (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri R. K. Singh, CIT-DR

Section 132Section 142(1)Section 153C

price is much higher than the valuation for stamp duty purposes and this is a common feature in transactions relating to sale of lands. The company also contended that funds represent inter-corporate transfers but considering the circumstances in totality the argument does not substantiate that the sale of the land was done in other manner than as appearing

DY. C.I.T.2(1), RAIPUR (CG) vs. ABHISHEK ATLANI, RAIPUR (CG)

DY. C.I.T.2(1), RAIPUR (CG) vs. ABHISHEK ATLANI, RAIPUR (CG)

DY. C.I.T.2(1), RAIPUR (CG) vs. SHRI TARAL MODI, RAIPUR (CG)

DY. C.I.T.2(1), RAIPUR (CG) vs. SHRI SURESH ATLANI, RAIPUR (CG)

INCOME TAX OFFICER-1(1), BHILAI, BHILAI vs. MANISH KUMAR MEHTA, HUF, DURG