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5 results for “transfer pricing”+ Section 274clear

Sorted by relevance

Delhi483Mumbai427Karnataka244Bangalore150Jaipur108Ahmedabad83Pune69Chennai57Hyderabad42Kolkata32Indore25Chandigarh22Cuttack19Calcutta17Telangana10Visakhapatnam9Surat8Raipur6Lucknow6Rajkot5SC4Jodhpur4Rajasthan3Ranchi2Nagpur2Cochin1Agra1Varanasi1Punjab & Haryana1A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 92E10Penalty5Section 271(1)(c)4Addition to Income4Section 44A3Cash Deposit3Section 271B2Limitation/Time-bar2

SHRI PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CEN. CIR.-2, RAJKOT

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

ITA 139/RJT/2020[2015-16]Status: DisposedITAT Rajkot18 Jan 2023AY 2015-16

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

Section 139(1)Section 143(3)Section 271BSection 40A(2)(b)Section 92E

Transfer Pricing Officer-2, Ahmedabad and therefore the time limitation for completion of scrutiny was extended. Assessment in this case was completed u/s 143(3) r.w.s. 92CA of the Act vide order dated 24/12/2018 and the total income was determined at Rs.2,62,08,060/- by making addition of Rs.1,80,000/- on account of deemed rent. Since the assessee

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

ITA 355/RJT/2011[2004-05]Status: DisposedITAT Rajkot04 Jan 2018AY 2004-05

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

For Appellant: Shri M.J. Ranpura, CAFor Respondent: Shri Hargovind Singh, CIT-DR
Section 131Section 133ASection 142(1)Section 148Section 271(1)(c)

274 ITR 534(Guj) is applicable to the facts of this case and respectfully following the same I am of the considered view that it is reasonable to estimate the profit earned out of such unrecorded financial transactions at Rs. 3,00,000/-. In the circumstances, the additions based on Annx-A2,A3,A4,A8 amounting to Rs.5

THE ITO, WARD-1,, GANDHIDHAM vs. SHRI JUNEJA CHANDRAKALA MOHINDER,, GANDHIDHAM

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

ITA 995/RJT/2010[2005-06]Status: DisposedITAT Rajkot18 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.995/Rjt/2010 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Ito, Smt Juneja Chandrakala Ward-1, Mohinder, Vs. Gandhidham, 31, Tanker Owner Association Building, N.H. Way, Gandhidham-Kutch. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. आयकर अपील सं./I.T.A. No.930/Rjt/2010 & आयकर अपील सं./I.T.A. No.453/Rjt/2013 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Smt. Chandrakala M. Juneja, Ito, 31, Taker, Owners Asso. Ward-1, Vs. Bldg. Gandhidham. Gandhidham. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 271(1)(c)Section 44A

transfer from GMCB. However, assessee failed to establish direct nexus between the deposits made in the bank account and her alleged claim regarding withdrawal from GMCB (entry to entry). In view of the above the AO treated the entire sum of deposit in the bank for Rs. 2,66,13,710/- as income from undisclosed sources and added

SMT. JUNEJA CHANDRAKALA MOHINDERKUMAR,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

ITA 453/RJT/2013[2005-06]Status: DisposedITAT Rajkot18 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.995/Rjt/2010 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Ito, Smt Juneja Chandrakala Ward-1, Mohinder, Vs. Gandhidham, 31, Tanker Owner Association Building, N.H. Way, Gandhidham-Kutch. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. आयकर अपील सं./I.T.A. No.930/Rjt/2010 & आयकर अपील सं./I.T.A. No.453/Rjt/2013 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Smt. Chandrakala M. Juneja, Ito, 31, Taker, Owners Asso. Ward-1, Vs. Bldg. Gandhidham. Gandhidham. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 271(1)(c)Section 44A

transfer from GMCB. However, assessee failed to establish direct nexus between the deposits made in the bank account and her alleged claim regarding withdrawal from GMCB (entry to entry). In view of the above the AO treated the entire sum of deposit in the bank for Rs. 2,66,13,710/- as income from undisclosed sources and added

SMT. CHANDRAKALA M. JUNEJA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

ITA 930/RJT/2010[2005-06]Status: DisposedITAT Rajkot18 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.995/Rjt/2010 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Ito, Smt Juneja Chandrakala Ward-1, Mohinder, Vs. Gandhidham, 31, Tanker Owner Association Building, N.H. Way, Gandhidham-Kutch. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. आयकर अपील सं./I.T.A. No.930/Rjt/2010 & आयकर अपील सं./I.T.A. No.453/Rjt/2013 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Smt. Chandrakala M. Juneja, Ito, 31, Taker, Owners Asso. Ward-1, Vs. Bldg. Gandhidham. Gandhidham. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 271(1)(c)Section 44A

transfer from GMCB. However, assessee failed to establish direct nexus between the deposits made in the bank account and her alleged claim regarding withdrawal from GMCB (entry to entry). In view of the above the AO treated the entire sum of deposit in the bank for Rs. 2,66,13,710/- as income from undisclosed sources and added