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5 results for “transfer pricing”+ Section 201(1)clear

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Section 686 Section 201(1)4 Section 143(3)4 Section 194C3 Addition to Income3 Section 143(2)2 Section 142(1)2 Section 2502 Section 1482 Disallowance

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(1

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 Rajkot

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

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

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

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

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

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

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