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8 results for “transfer pricing”+ Section 16A(6)clear

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Key Topics

Section 143(3)13Addition to Income7Section 55A6Section 45(2)3Section 45(3)3Section 54B3Capital Gains2

KETAN LALITBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 1216/AHD/2016[2012-13]Status: DisposedITAT Surat17 Apr 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1216/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Shri Ketan Lalitbhai Patel, Vs. Income Tax Officer, Bawaliya Faliya At&Post Ward 2(3)(2) Surat Abhava Taluka Choryashi District Surat 395007 Pan: Aorpp 4348B अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 50CSection 50C(2)(a)Section 54B

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modi-fications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A

SEEMABEN PARESHBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 615/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

transfer, the AO has to apply his mind on the validity of the objection of the assessee. He may either accept the valuation of the property on the basis of the report of the approved valuer filed by the assessee, or invite objection from the department and refer the question of valuation of the capital asset to DVO in accordance

BALUBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 610/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

transfer, the AO has to apply his mind on the validity of the objection of the assessee. He may either accept the valuation of the property on the basis of the report of the approved valuer filed by the assessee, or invite objection from the department and refer the question of valuation of the capital asset to DVO in accordance

NEETABEN RAMANBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, SURAT

ITA 611/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

transfer, the AO has to apply his mind on the validity of the objection of the assessee. He may either accept the valuation of the property on the basis of the report of the approved valuer filed by the assessee, or invite objection from the department and refer the question of valuation of the capital asset to DVO in accordance

PARESHBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 614/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

transfer, the AO has to apply his mind on the validity of the objection of the assessee. He may either accept the valuation of the property on the basis of the report of the approved valuer filed by the assessee, or invite objection from the department and refer the question of valuation of the capital asset to DVO in accordance

HEENABEN BALUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 613/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

transfer, the AO has to apply his mind on the validity of the objection of the assessee. He may either accept the valuation of the property on the basis of the report of the approved valuer filed by the assessee, or invite objection from the department and refer the question of valuation of the capital asset to DVO in accordance

RAMANBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, SURAT

ITA 612/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

transfer, the AO has to apply his mind on the validity of the objection of the assessee. He may either accept the valuation of the property on the basis of the report of the approved valuer filed by the assessee, or invite objection from the department and refer the question of valuation of the capital asset to DVO in accordance

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result the appeal of the assessee is partly allowed

ITA 1222/AHD/2016[2004-05]Status: DisposedITAT Surat12 Feb 2019AY 2004-05
For Appellant: Shri Hiren Vepari, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 143(3)Section 147Section 148Section 2(47)Section 45(2)Section 45(3)Section 55(2)(b)

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation