Search: transfer pricing

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Section 80I15 Section 2636 Section 143(3)3 Deduction3 Section 1432 Disallowance2

M/S. VIPUL PARK,TAPI vs. THE DCIT,CENT.CIR.-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1195/AHD/2013[2009-10]Status: DisposedITAT Surat26 Nov 2020AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1195/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Vipul Park, Vs. The Deputy Commissioner Of Andhar Wadi Road, Income Tax, Central Circle-2, Vyara, Dist. Tapi – 394 650. Surat. [Pan: Aalfm 3438 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 80I

price are almost same in both the years for the similar size of plot area, the cost has been computed less than half in current year, thus showing more than ordinary profit. Applicabilty of Section 80IA(10): "(10) Where it appears to the Assessing Officer that owing to the close connection between the assessee carrying on the eligible business

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

In the result, the appeal of the Revenue is dismissed

M/S. VIPUL PARK,TAPI vs. THE DCIT,CENT.CIR.-2, SURAT

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

M/S. VIPUL PARK,TAPI vs. THE DCIT,CENT.CIR.-2, 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

SHHLOK TRITON ASSOCIATES ,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT