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14 results for “transfer pricing”+ Section 134(4)clear

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Section 143(3)13 Addition to Income11 Search & Seizure7 Section 92B6 Section 143(2)5 Disallowance4 Deduction3 Section 1432 Section 145(3)2

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 written in said ‘sauda chithi’. Therefore, such ‘sauda chithi’ cannot be relied upon for making the additions in the assessee's case. 17. We note that ld Counsel also contended that cross-examination of Shri Manoj C. Patel and Shri Jayantibhai Babariya whose statements were recorded by the Investigation Wing and also by the Assessing Officer, was requested from

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

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

SHRI JAYANTIBHAI VIRJIBHAI BABARIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI SHANKAR MULCHAND UTTAMANI, SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI PRABODHCHABNDRA JAYANTILAL PATEL, SURAT

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR.,2, SURAT vs. SHRI PRAVINCHANDRA DAHYABHAI UMRIGER, SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI VASANTRAI AMBARAM MODI, SURAT

UMESH P. MAHANSARIA (HUF),SURAT vs. DY. COMMR. OF INCOME TAX, CIRCLE- 1(3), SURAT, SURAT

THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S. MITSU LIMITED,, DAMAN

M/S. MITSU PRIVATE LIMITED,,VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI vs. WHEEL FLEXIBLE PACKAGING, DADRA

GAUTAM INDUSTRIAL CORPORATION,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(4),, SURAT

THE DCIT, CIRCLE-3,, SURAT vs. M/S. JARIWALA ENTERPRISE,, SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2,, SURAT vs. SHRI RAMESHBHAI RAGHAVBHAI BHADANI, SURAT