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11 results for “transfer pricing”+ Section 115clear

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Key Topics

Addition to Income5Section 13(1)(a)3Section 1083Section 2603Section 13(1)(b)2Section 1002Section 5A2Section 32Section 10A

M/S VAIBHAV vs. JOINT COMM. OF INCOME TAX RANGE 3 HYD

Appeal is allowed and the judgments and decrees passed by the

ITTA/58/2002HC Telangana14 Sept 2022

Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In

For Appellant: Mr. Bimal Gupta, Sr. Advocate with

transfer of suit land in favour of the defendant? OPP. 2. Whether consideration of ₹19,000/- was written in the agreement in order to meet the requirement of stamp duty as alleged? OPP. 3. Whether the defendant has failed to construct the house as per agreement? OPP. 4. If issue No.3 is proved whether the sale deed dated

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

ITTA/322/2008HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 108
2
Section 13(1)(a)
Section 13(1)(b)
Section 13(1)(e)

price paid or promised, or of money, a share 57 / 79 CRA-322-08gr of crops, service or any other thing of value to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms. Relying upon this judgment as also Section 105 of T.P. Act he submitted that leave

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

ITTA/70/2007HC Telangana23 Mar 2016

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100

price paid or promised or part-paid and part-promised. Sale how made.— 3Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion or other intangible thing, can be made only by a registered instrument. 1In the case of tangible immoveable property of a value

The Pr. Commissioner of Income-tax vs. D.L.V. Sridhar

ITTA/365/2018HC Telangana22 Oct 2018

Bench: D.V.S.S.SOMAYAJULU,RAMESH RANGANATHAN

Section 10Section 10ASection 115Section 260

115 JB of the Act. 3. The respondent assessee had two units: One unit was located in a ITA No.365/2018 Page 2 of 9 non-STPI zone and hence its income was taxable. The other unit was located in a STPI zone in Gurgaon and its income was exempted under Section 10-A of the Act. The STPI unit

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd.,

ITTA/392/2013HC Telangana05 Sept 2013
Section 14Section 14(1)(e)

115 of the Code but, at the same time, it is not wide enough to make the High Court a second Court of first appeal, commends to us and we approve the same. We are of the view that in the garb of revisional jurisdiction under the above three Rent Control Statutes, the High Court is not conferred a status

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

ITTA/335/2017HC Telangana26 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect of minerals.-- (1) The Central

K.V.D.PRASAD RAO vs. THE JT.COMMISSIONER OF INCOME TAX

ITTA/57/2002HC Telangana07 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

For Appellant: M. SRIDHARFor Respondent: MS. K. MAMATA CHOUDARY Sr. S.C. for l.T
Section 260

115 ITR 78 ? 4. Thus, from the above, r.r'e find th.rt rhr. basic question raised bythe appellant is, whether'Iriburul \\'.rs coni('ct in considering the non-competition agreement d.rted 06.11.1994 :rs a clevice to avoid tax and that the consideration oi Rs.ti.l6 cr1)rrs received thereunder was not for the restdctive covenrlnl buL ues I consideration paid

Commissioner of Income Tax-II vs. Hycons Infrastructure (India) Ltd.

The appeals are dismissed

ITTA/411/2013HC Telangana25 Sept 2013
Section 3Section 3(3)Section 5ASection 5A(1)

115. It appears that the doctrine of promissory estoppel and its scope and ambit is by now well settled and the same can be summarised as under: (1) The doctrine of promissory estoppel is to be treated as a preserved right, b ut such right is subject to the limitation that - (2) Such promise or the representation made must

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

ITTA/622/2015HC Telangana01 Jun 2016

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

115 YOGESHWARANAGAR ROAD HEBBAL KEMPAPURA BANGALORE - 560 024 2. SRI INDER SINGH S/O LATE P ESWAR SINGH AGED ABOUT 52 YEAS R/AT NO.8, 1ST CROSS MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 3. SHASHI SINHA S/O RAM BABU SINGH AGED ABOUT 49 YEARS R/AT NO.14 MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 4. M. RAMAKRSIHNA S/O MUNIYAPPA AGED ABOUT

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013

115 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001. 4. The Commissioner of Customs (Imports), Nhava Sheva, Having his office at At & Post: Sheva, Taluka: Uran, Dist: Raigad