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8 results for “transfer pricing”+ Section 160clear

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Key Topics

Section 2604Section 143(3)2

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

160 of case frL), .h" passing of the future dividend and voting rights on ghe shares until the share transfer takes place, will have to be treated as a consideration for advance amount paid to us." He rrdded ftuther tlat even if the share transfer ;rpplicirtions are signed by us they will be valid only ior a period

V.C. NANNAPANENI vs. COMMISSIONER OF INCOME TAX,

In the result, the appeals are allowed

ITTA/159/2005HC Telangana05 Jan 2018

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

For Appellant: Mr. K. Vasant KumarFor Respondent: Ms. K. Mamata
Section 10(3)Section 143(1)Section 143(3)

transfer, it has been agreed that NATCO GROUP shall not carry on directly or 6 (1993) 201 ITR 866 (SC) 7 (1986) 160 ITR 674 (SC) CVNR, J & TA, J ITTAs 159 & 160/2005 12 indirectly the business hitherto in the “Territory” specified in the agreement. The agreement defined the word “Products”, as described in Annexure-I and the word “Territory

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

Commissioner of Income Tax, vs. Agriculturel Market Committee,

In the result, the appeal fails and is hereby dismissed

ITTA/219/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260Section 263

160/- and Rs.225,06,40,760/-, respectively. The assessee credited a sum of Rs.58,64,92,119/- to the profit and loss account being the total amount of principal amount of loan of Rs.28,69,99,731/- and interest of Rs.29,94,92,388/- which was waived by the Banks as per settlement schemes with several Banks and the interest

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

ITTA/250/2013HC Telangana11 Jul 2013

160 (HL), as under : “11. … In case of the death of an infant, there may have been no actual pecuniary benefit derived by its parents during the child's lifetime. But this will not necessarily bar the parents' claim and prospective loss will found a valid claim provided that the parents establish that they had a reasonable expectation of pecuniary

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

SECTION 19(1) OF THE BDA ACT I.E., ANNEX-P, IN SO FAR AS IT RELATES TO THE PROPERTIES OF THE PETITIONER IN SY.NO.30/6 & 30/7, K. NARAYANAPURA VILLAGE, K.R. PURAM HOBLI, BANGALORE SOUTH TALUK, MEASURING 22 GUNTAS AND 26 GUNTAS RESPECTIVELY. IN W.P.NO.55081/2014: BETWEEN: MR N. R. VENKATESHMURTHY S/O SRI. RAMAKRISHNAPPA, AGED ABOUT 45 YEARS, R/AT HOUSE NO.5

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

ITTA/121/2013HC Telangana26 Jul 2013

160 D) Analysis….………………………………………….164 E) Conclusion……………………………….…………197 The Challenge: 1. These Petitions assail the imposition, levy and collection of Stamp Duty by the 1st Respondent-State of Maharashtra on Delivery Orders (DO) under Article 29 of the Maharashtra Stamp Act, 1958, (MSA) where the supply of goods takes place in the course of import of such goods into the territory