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6 results for “transfer pricing”+ Section 234Dclear

Sorted by relevance

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Key Topics

Section 54F8Section 254(1)5Section 234A5Section 271(1)(c)5Section 545Penalty5Disallowance5Deduction4Addition to Income4Section 37(1)

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee filed

3
Section 283
Section 373

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee filed

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee filed

SMT. MINAXIBEN HARSHADBHAI MAVANI,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(3),, SURAT

In the result, appeal of the assessee is dismissed

ITA 2604/AHD/2016[2013-14]Status: DisposedITAT Surat14 Sept 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Smt. Minaxiben Harshadbhai The Income Tax Officer, Mavani, Ward-1(3)(3), Surat. Vs. 204, Malhar Complex, Icchanath, Surat – 395 007. Pan: Agjpm 8034 B Applicant Respondent

Section 143(3)Section 234ASection 254(1)Section 271(1)(c)Section 54Section 54F

234D of the Act is not justified. 7. Initiation of penalty proceedings u/s 271(1)(c) of the Act is not justified.” 2. Brief facts of the case are that the assessee is individual, filed its return of income for the A.Y. 2013-14 on 31.03.2014 declaring income o Rs.3,34,590/-. The case was selected for scrutiny. During

BAKIR PACHORIWALA,VALSAD vs. ITO, WARD-1, , VALSAD

In the result, this appeal of the assessee is dismissed

ITA 280/SRT/2019[2015-16]Status: DisposedITAT Surat04 Aug 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Bakir Pachorwala, I.T.O., Raj Sheet Metal Engg. Works, C- Ward-1, Vs. 1/16-B, Gidc Estate, Pardi, Valsad. Valsad. Pan No. Adxpp 9237 G Appellant/ Assessee Respondent/ Revenue

Section 115BSection 168Section 234ASection 254(1)Section 271(1)(c)

234D of the Act is unjustified. 4. Initiation of penalty u/s 271(1)(c) is unjustified. 5. The order passed by the AO and confirmed by CIT(A) is illegal, invalid and bad in law and required to be quashed.” 2. Brief facts of the case are that during the assessment proceedings, the Assessing Officer noted that the assessee

V.A. ADVISORY SERVICES PVT. LTD.,,SURAT vs. THE ACIT, CIRCLE-4,, SURAT

In the result, appeal of the assessee is allowed

ITA 2434/AHD/2015[2011-12]Status: DisposedITAT Surat14 Nov 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2434/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Va Advisory Services Pvt. Vs. The Assistant Commissioner Of Ltd., Income Tax, Circle-4, Surat. 10Th Floor, Vishwakarma Arcade, Majura Gate, Surat – 395 002. अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Ms. Urvashi Shodam – Ar राज"व क" ओर से /Revenue By Shri Dileep Kumar – Sr.Dr 12.10.2018 सुनवाई क" तारीख/ Date Of Hearing: 14.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Revenue Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Surat(In Short “The Cit (A)”) Dated 11.05.2015 Pertaining To Assessment Year 2011-12 Which In Turn Has Arisen From The Order Passed By The Assistant Commissioner Of Income Tax, Circle-4, Surat(In Short

Section 143(3)Section 32(1)Section 32(1)(ii)

transferred business that the same service terms and conditions. Thus, the assessee has acquired clients and employees of M/s. Money Matters during the A.Y. 2009-10. The value of assets taken over in the books is as per the basis of Form 3CEA by CA certifying the value of assets as per agreement and claimed depreciation thereon. Depreciation