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3 results for “transfer pricing”+ Section 250(6)clear

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Key Topics

Section 2635Section 143(3)4Section 1474Section 1483Section 50C2

SRI NALIN RANJAN,JAMSHEDPUR vs. ITO WD-1(3), JSR

In the result, appeal of the assessee is dismissed

ITA 331/RAN/2017[14-15]Status: DisposedITAT Ranchi29 Aug 2019

Bench: S/Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year: 2014-15

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 50C

transfer of land & building belonging to the assessee. P a g e 1 | 7 Ass essment Year : 2014 -15 3. For that the CIT(A) erred in upholding the cost of construction at Rs.750/- per sq.ft determined arbitrarily by the AO and also by upholding the method of computing capital gain as employed by the AO notwithstanding that the question

ASHOK KUMAR PANDEY,DHANBAD vs. PR. CIT, DHANBAD

In the result, this appeal of assessee is allowed

ITA 11/RAN/2022[2017-18]Status: Disposed
ITAT Ranchi
24 Mar 2025
AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(1)Section 143(2)Section 143(3)Section 263

250/- (ii) Purchase of bricks of ₹ 9,30,150/- (iii) Stone chips of ₹ 3,20,900/- (iv) Sand of ₹ 2,94,500/- (v) Steel of ₹ 11,78,852/- (vi) Plumbing material of ₹ 1,61,090/- (vii) Marble & Tiles of ₹ 17,73,356/- (b) Payment made to land owner of ₹ 31,06,375/- (c) Source & Advance

OM PRAAKSH SINGH,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, appeal filed by the assessee is allowed

ITA 361/RAN/2018[2009-10]Status: DisposedITAT Ranchi10 Sept 2020AY 2009-10

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri Manjit Verma, A/RFor Respondent: Shri A. K. Mohanti, JCIT, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 234CSection 263Section 37(1)

6 Om Prakash Singh Assessment Year: 2009-10 We note that the assessee filed its original return of income for A.Y. 2009-10 on 25.09.2009. The said return of income was processed by the Department u/s 143(1) of the Act on 07.10.2010. Then the assessee`s case was selected for scrutiny under section