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2 results for “transfer pricing”+ TDSclear

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Key Topics

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

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

In the result, this appeal of assessee is allowed

ITA 11/RAN/2022[2017-18]Status: DisposedITAT Ranchi24 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

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

TDS, wherever applicable, was also deducted and deposited. In respect of source of advance he has submitted that the aforesaid amount of ₹ 10,42,27,450/- received in lieu of allotment of flats has been brought forward from the books of preceeding year and does not pertains to the year under consideration and further submitted that during the aforesaid assessment

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: Disposed
ITAT Ranchi
10 Sept 2020
AY 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)

price Rs. 213.31 lakhs) after reducing provision for diminution in value of Rs, 182.90 lakhs and such provision for diminution in the value of investment (Rs. 182.90 lakhs) was debited to the profit/loss a/c. as the investment in shares was to be treated as capital investment and any expenditure/loss thereon was to be treated as capital expenditure/loss