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8 results for “transfer pricing”+ Section 251clear

Sorted by relevance

Mumbai160Delhi158Jaipur51Chennai37Hyderabad35Chandigarh31Bangalore25Pune19Indore15Ahmedabad12Nagpur11Lucknow11Kolkata9Rajkot8Surat7Visakhapatnam6Cuttack6Cochin5Amritsar3Raipur3Guwahati3Jodhpur2Varanasi1

Key Topics

Addition to Income7Section 2636Disallowance6Section 143(3)5Section 36(1)(iii)5Section 2502Section 1482Section 1472Section 133A2

SAURASHTRA GRAMIN BANK MANAGER (F & A), RAJKOT,RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX-I,, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 37/RJT/2022[2017-18]Status: DisposedITAT Rajkot30 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 37/Rjt/2022 (Assessment Year: 2017-18) (Hybrid Hearing) Saurashtra Gramin Bank Vs. The Pr. Cit-1, Manager (F & A), Rajkot 1St Floor Wing 2, Lic Jeevan Prakash Building, Tagore Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahas2116H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. A.D. Vyas, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 14ASection 263Section 36(1)(viii)Section 37(1)

251 total Branches, 155 Branches are Rural Branches only. At the end of March-2017, advances of all branches stood at Rs. 2675. 23 crore and Average advances of all branches for the year 2016-17 stood at Rs. 2445.98 crore. Likewise, the end of March-2017; advances of Rural branches stood at Rs. 1471. 95 crore and Average advances

Survey u/s 133A2

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

251/-. (b). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (c ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

251/-. (b). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (c ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

251/-. (b). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (c ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

251/-. (b). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (c ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

251/-. (b). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (c ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

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

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

price with\ncustomer inclusive of all other add-on services provided by him) in various impounded\ndocuments/data as well as averments made by sales employee in his statement,\nestimation of unaccounted receipts at Rs.30.22 crores as well as total receipts at Rs.\n118.31 crores from entire project, i.e., 509 flats is strongly objected.\n\n15. It is also submitted that

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

price with\ncustomer inclusive of all other add-on services provided by him) in various impounded\ndocuments/data as well as averments made by sales employee in his statement,\nestimation of unaccounted receipts at Rs.30.22 crores as well as total receipts at Rs.\n118.31 crores from entire project, i.e., 509 flats is strongly objected.\n\n15. It is also submitted that