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3 results for “transfer pricing”+ Section 12(1)(ac)clear

Sorted by relevance

Delhi206Hyderabad138Mumbai128Chandigarh66Chennai40Kolkata24Ahmedabad21Guwahati16Bangalore12Pune10Dehradun8Jaipur8Rajkot6Visakhapatnam4Agra3Cochin3Surat3Nagpur2Jodhpur1Indore1

Key Topics

Section 80I6Section 271(1)(c)5Section 143(3)3Addition to Income3

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

price (ii) Recuring annual tax @ 200 + Rs.400/- per every 1000 kgs or part thereof exceeding 2000 kgs. Further, assessing officer has also noticed that the assessee has not debited any amount against RTO tax in its Profit & Loss account for the year under consideration though following capitalization method for sale value of cranes. The assessee-company has not submitted anything

M/S. MAYUR CONSTRUCTION,,VALSAD vs. THE ACIT., VALSAD RANGE,, VALSAD

In the result, appeal of the assessee is allowed

ITA 1042/AHD/2016[2010-11]Status: DisposedITAT Surat06 Nov 2020AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No. 1042/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 Mayur Construction, V The Assistant Commissioner Of Income Tax, Valsad. 110, Amar Chamber,Valsad. S [Pan: Aadfm 9859 L] . अपीलाथ" / Appellant ""यथ"/Respondent

Section 133ASection 271(1)(c)Section 274Section 80I

transfer of possession 1. A-1/102 7,02,000/- F.Y. 2010-11 2. B-701 3,33,000/- F.Y. 2009-10 3. B-707 5,26,500/- F.Y. 2009-10 4. B-703 5,26,500/- F.Y. 2010-11 5. B-401 3,33,000/- F.Y. 2010-11 Total 24,21,000/- 7 Mayur Construction Ltd. Vs. ACIT, Valsad

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 297/SRT/2023[2018-19]Status: DisposedITAT Surat11 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.297/Srt/2023 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Assistant Commissioner Of Shri Jayantibhai Virjibhai Babariya, Income-Tax, Circle-2, Surat, Vs. K-801, River View Heights, Room No.503, 5Th Floor, Aayakar Pedar Road, Mota Varachha, Bhawan, Majura Gate, Surat- Surat-394101 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb 0820 M (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Ashwin K Parekh, ARFor Respondent: Shri Ashok B. Koli, CIT-DR
Section 143(3)Section 251(1)(a)Section 69

price of the land mentioned, as it is too high keeping in view the prevailing market rates. Statement of Shri Prabodhchandra Jayantilal Patel was also recorded u/s. 131 of the Act by the Assessing Officer on 14.12.2018, in which he stated that he has not sold his share in the land written in the said sauda chithi to anyone