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13 results for “transfer pricing”+ Section 4(4)(c)clear

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Key Topics

Section 2603Section 1073Section 472Capital Gains2Exemption2

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

Section 16 ( c) of the Specific Relief Act, hence I hold that the plaintiff has miserably failed to prove issue No. 4 that plaintiff has always been ready and willing to perform its part of the Agreement to Sell dated 4.11.2006. No money decree for amounts paid by plaintiff is passed as plaintiff is not seeking through this Court

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

c) One of the most important condition is that in order to enable the dealer to claim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof

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

c) One of the most important condition is that in order to enable the dealer to claim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof

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

c) One of the most important condition is that in order to enable the dealer to claim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof

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

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted that

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted that

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

4. Assessments were completed under Section 143(3) read with Section 153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas

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

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

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

4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights and freedoms

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

COMMISSIONER OF INCOME TAX vs. DIVISIONAL FOREST OFFICER

The appeal is disposed of with liberty as prayed for by the learned

ITA/94/2024HC Rajasthan26 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 260

TRANSFERRED FROM DCIT CIRCLE-5 AHMEDABAD PRESENT ADDRESS DCIT CIRCLE 3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA BENGALURU-560095 …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE) AND: IQVIA RDS (INDIA) PVT LTD (EARLIER QUINTILES RESEARCH INDIA PVT LTD AND ITS SUCCESSOR), II FLOOR, ETAMIN BLOCK, PRESTIGE TECHNOLOGY PARK-II, SARJAPUR-MARATHAHALLI OUTER RING ROAD, BENGALURU