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3 results for “transfer pricing”+ Section 12A(1)(ac)clear

Sorted by relevance

Delhi27Ahmedabad10Pune7Agra3Rajkot3Mumbai2Indore1Chennai1Hyderabad1

Key Topics

Section 80G(5)13Section 12A(1)(ac)4Section 12A4Section 80G3Exemption3

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for\nstatistical purposes

ITA 163/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025
Section 12ASection 12A(1)(ac)Section 80G(5)

transfers the property to A\nfor the same price at which he originally purchased it, he should be liable to pay tax on the\nbasis as if he has received the market value of the property as on the date of resale, if, in the\nmean-while, the market price has shot up and exceeds the agreed price by more

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

Bench:
For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

ac) of sub-section (1) of section 122A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 9 | P a g e KRUPA VILAS GAU SEVA TRUST, KUTCH - 370240 15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has given instruction about approval

SHRI SHARDAGRAM ALUMNI EDUCATION AND CHARITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes, in above terms

ITA 175/RJT/2024[2024-25]Status: DisposedITAT Rajkot28 Mar 2025AY 2024-25
Section 80GSection 80G(5)Section 80G(5)(iii)

ac) of sub-section\n(1) of section 122A of the Act, till 30.09.2023 where the due date for making such\napplication has expired prior to such date.\n15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has\ngiven instruction about approval 80G(5) of the Act, which is reproduced below:\n\"1. On consideration