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132 results for “transfer pricing”+ Section 234clear

Sorted by relevance

Delhi407Mumbai314Karnataka290Surat132Bangalore125Ahmedabad86Jaipur69Kolkata51Chennai48Chandigarh33Pune29Hyderabad21Calcutta19Cuttack12Lucknow9Nagpur9Rajkot9Visakhapatnam8Indore8SC7Cochin7Raipur6Telangana4Varanasi4Rajasthan3A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Ranchi1Allahabad1T.S. THAKUR ROHINTON FALI NARIMAN1Jodhpur1

Key Topics

Disallowance4Addition to Income4Section 143(3)3Deduction3Section 402Section 80I2Section 1322Section 153A2Depreciation2

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

price as defined in clause (ii) of section 92F, where the transfer of such goods or services is a specified domestic transaction referred to in section 92BA. 41 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 57. By making reference of the above provision of section 80IA(8), the learned Counsel submits that it can be seen

Showing 1–20 of 132 · Page 1 of 7

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

price as defined in clause (ii) of section 92F, where the transfer of such goods or services is a specified domestic transaction referred to in section 92BA. 41 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 57. By making reference of the above provision of section 80IA(8), the learned Counsel submits that it can be seen

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

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 202/AHD/2012[2008-09]Status: DisposedITAT Surat30 Sept 2019AY 2008-09

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Dy. Commissioner Of Income Tax, M/S. Jariwala Enterprises, Circle-3, Surat 120-121, Abhikram, Opp. Bhulka Bhavan School, Adajan, Surat-395010. Pan/Gir No.Aacfj0019L Appellant) .. Respondent) Revenue By Shri B. P. K. Panda (Sr. Dr) Assessee By Shri Mehul R. Shah

Section 133(6)Section 143(2)Section 145(2)Section 145(3)Section 44A

transfer to agent. The heading is "minimum purchase requirement"; 7.1 talks about prices to be paid by the assesseee to HCL; 7.2 talks about price changes; 7.4 talks about sales-tax, VAT, insurance, freight and any applicable 7 A.Y.2008-09 reporting to be the responsibility of the assessee; 7.5 states that stocks remaining unsold or obsolete would not be taken back

SHRI DAYALBHAI GOVINDBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2088/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SMT. GOMIBEN PREMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 147/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SMT. NARMADABEN RAMESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1620/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SMT. NIRUBEN ISHVARBHAI PATEL L/H OF LATE ISHVARBHAI G. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 134/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI DHARMENDRABHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 150/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI SHANKARBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 131/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI KARSANBHAI MORARBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 148/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI JAMUBHAI KALYANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1604/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

KOKILABEN J. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3181/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI KAMLESHBHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 149/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI SHARADKUMAR K. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1554/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

NITABEN ASHOKBHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3124/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI BHIKHUBHAI DAYHABHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 151/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

KAMUBHAI DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3123/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI KISHANBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 130/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

ASHOK DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3126/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries

SHRI MAHESHBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1621/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

234-Q of the Constitution of India (Para-10).It was further held that GIDA operates in a different sphere from Part IX and IXA of the Constitution as well as Gujarat Panchayat Act. The latter being provision dealing with local self-government, while former being an Act of Industrial Development and orderly establishment an organization and industries