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5 results for “transfer pricing”+ Section 201clear

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Mumbai350Delhi219Chennai81Bangalore79Jaipur61Hyderabad45Kolkata19Jodhpur17Ahmedabad16Pune14Cochin13Chandigarh13Indore9Cuttack9Lucknow8Visakhapatnam5Rajkot5Surat5Varanasi5Guwahati4Nagpur2Dehradun2Amritsar2Jabalpur2Allahabad1

Key Topics

Section 686Section 201(1)4Section 143(3)4Section 194C3Addition to Income3Section 143(2)2Section 142(1)2Section 2502Section 1482

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 226/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Nov 2023AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194CSection 194HSection 201(1)

price, but the same is being given for enhancing sale in a particular area or achieving targets for sale. However the A.O. treated the above discount as that of a commission and assessee failed to make TDS u/s. 194H of the Act and made addition of Rs. 3,93,669/-. Similarly, the Assessing Officer levied interest u/s. 201

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot
Disallowance2
Survey u/s 133A2
11 Mar 2026
AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

201 | 2 BHK | 23,00,000 | 26,00,000 | 3,00.000\n| A2 | 301 | 2 BHK | 20,00,000 | 26,

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 133ASection 143(3)Section 147Section 148Section 250

201\n| 2 BHK\n| 23,00,000\n| 26,00,000\n| 3,00.000\n| A2\n| 301\n|

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. SMT. KRUSHNABA P. JADEJA,, RAJKOT-GUJARAT

ITA 577/RJT/2015[2012-13]Status: DisposedITAT Rajkot30 Jul 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 68

201, 2nd Floor, Opera Tower, Course Ring Road, Rajkot-360 001 Jawahar Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPJ 6178 N (Assessee) (Respondent) Assessee by : Shri D.M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT-DR Date of Hearing : 03/06/2025 Date of Pronouncement : 30/07/2025 आदेश / O R D E R Per, Dr. A. L. Saini, AM: Captioned

SMT. KRUSHNABA PRAVINSINH JADEJA,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

ITA 572/RJT/2015[2012-13]Status: DisposedITAT Rajkot30 Jul 2025AY 2012-13
Section 142(1)Section 143(2)Section 143(3)Section 68

201, 2nd\nFloor, Opera Tower, Jawahar Road,\nRajkot-360 001\n(Assessee)\n(Respondent)\nआयकर अपील सं./ITA No.577/RJT/2015\n(निर्धारण वर्ष / Assessment Year: 2012-13)\nDeputy Commissioner of Income Tax,\nCircle-1(1), Rajkot, Aaykar Bhavan, Race\nVs.\nKrushnaba Pravinsinh Jadeja,\nC.o. R.K. Shukla & Co.,\nCourse Ring Road, Rajkot-360 001\n201, 2nd Floor, Opera Tower,\nJawahar Road, Rajkot