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12 results for “transfer pricing”+ Section 10(3)clear

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Key Topics

Section 1073Section 472Capital Gains2Exemption2

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

ITA/14/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

10 makes original tax invoice relevant for the purpose of claiming tax. Therefore, under the scheme of the VAT Act, it is not permissible for the dealers to argue that the price as indicated in the tax invoice should not have been taken into consideration but the net purchase price after discount is to be the basis. If we were

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

10 makes original tax invoice relevant for the purpose of claiming tax. Therefore, under the scheme of the VAT Act, it is not permissible for the dealers to argue that the price as indicated in the tax invoice should not have been taken into consideration but the net purchase price after discount is to be the basis. If we were

PR COMMISSIONER OF INCOME TAX vs. M/S SAMARPAN SYNTHETICS PVT LTD

Accordingly, the learned appellate authority has rightly dismissed the

ITA/17/2021HC Rajasthan04 Mar 2022

Bench: AKIL KURESHI,REKHA BORANA

Section 107

10 makes original tax invoice relevant for the purpose of claiming tax. Therefore, under the scheme of the VAT Act, it is not permissible for the dealers to argue that the price as indicated in the tax invoice should not have been taken into consideration but the net purchase price after discount is to be the basis. If we were

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

ITA/322/2017HC Rajasthan09 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96

3) What is the effect, if any, of issuance of the cheque for Rs.4.50 lac by the defendant in favour of the plaintiff? OPP. (4) Whether the plaintiff has been ready and willing to perform his part of the agreement to sell? OPP. (5) Whether the discretion in the grant of the relief of specific performance is to be exercised

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S TIRUPATI BALAJI ESTATES PVT. LTD.

ITA/113/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

For Appellant: Sri K. Sudhakar Reddy, Standing Counsel for lTFor Respondent: Sri Santosh Sagar Kapilavai
Section 260Section 260A

Transfer pricing), 6th Floor, B. Block. lr Towers, A c Gurads, Hyderabad-SO0 004, preferred against the Assessment order dated 30-01-2014 in PAN/G.t.R.No. AADCM3491MlM-171 on the file of the Deputy Commissioner of lncome Tax, Circle-16(2), Hyderabad. Between: The Principal Commissioner of lncome Tax-4, Hyderabad ...APPELLANT AND M/s..Mylan(l\/akx)-Laboratories Ltd, plot No.564/4/22

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

ITA/113/2016HC Rajasthan02 Aug 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: SHRI.JOHN POOMKUDY
Section 143(3)Section 2(13)

transferred the property to the builder. However, the mistake so committed would not be so I.T.A.No.113 of 2016 - 5 - grave as to make a remand especially considering the decision of the Hon'ble Supreme Court relied on by the Revenue in G.Venkataswami Naidu & Co.(supra). 6. G.Venkataswami Naidu & Co. (supra) was a partnership firm, acting as managing agents

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

3. The free movement of personal data within the Union shall be neither restricted nor prohibited for reasons connected with the protection of natural persons with regard to the processing of personal data. Article 4: Definitions: Digitally Signed By:RAHUL Signing Date:08.01.2026 18:27:10 Signature Not Verified CS (COMM) 82/2020 Page 57 of 241 4(5). ‘pseudonymisation’ means

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred

ANKIT CHIRAG DEVELOPERS PVT. LTD. vs. ASSITANT COMMISSIONER OF INCOME TAX

ITA/5/2019HC Rajasthan22 Feb 2021

Bench: SANDEEP MEHTA,DEVENDRA KACHHAWAHA

For Appellant: Mr. Neeraj Gupta, Senior Advocate
Section 47

price during the pendency of ligation. It was accordingly held that what has to be seen is that who is the defaulting party and whether the party is taking undue advantage over the other and the hardship that may be caused to either of the parties. 14. It was held that the plaintiff was ready and willing to perform