Search: transfer pricing

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Disallowance21 Depreciation19 Section 14A6 Section 2636 Section 153C6 Addition to Income6 Section 684 Section 142(1)4 Section 1474

DY. C.I.T.1(2), RAIPUR (CG) vs. M/S GODAWARI POWER & ISPAT LTD.,, RAIPUR (CG)

In the result, the appeal filed by the Revenue is partly allowed for

ITA 365/BIL/2014[2011-12]Status: DisposedITAT Raipur01 Oct 2018AY 2011-12

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Dcit- 1(2), Godawari Power & Ispat Ltd., Raipur (Cg). Plot No.482/2, Industrial Growth Vs. Centre, Phase- 1, Siltara, Raipur (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri P. K. Mishra, CIT(DR)

Section 143(2)Section 143(3)Section 14ASection 3Section 80Section 80I

transfers electricity to the Steel Division and other division, the captive power plant is doing so as a generator and distributor and not as a simple generator of electricity. Hence, it is clear that the market value for the transaction of sale of power from the captive power plant to the Steel Division shall be sale price of CSPDCL

Showing 1–20 of 28 · Page 1 of 2

DY. C.I.T.1(2), RAIPUR (CG) vs. M/S GODAWARI POWER & ISPAT LTD.,, RAIPUR (CG)

DY. C.I.T.1(2), RAIPUR (CG) vs. M/S GODAWARI POWER & ISPAT LTD.,, RAIPUR (CG)

JAIN ENTERPRISES, BHILAI,DURG vs. PCIT, RAIPUR-1, RAIPUR

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

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

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

DY. C.I.T.2(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. JCIT, RANGE 1, BILASPUR(CG)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR, BILASPUR vs. M/S SOUTH EASTERN COALFIELDS LTD, BILASPUR

DY.C.I.T. CIR 1(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR(CG)

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

THE S0UTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)