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9 results for “transfer pricing”+ Section 253(5)clear

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Key Topics

Section 80P(2)(a)8Section 260A5Section 9(1)(vi)5Section 464Business Income4Exemption4Deduction4Section 2603Section 143(3)2

Principal Commissioner of Income Tax-3 vs. M/s Satyasai Bhavani Hsopitals Private Limited

ITTA/537/2015HC Telangana02 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260

253 of the Act continues to be the final fact finding body under the Act even with regard to the assessments of the international transactions under the Special Chapter X as aforesaid and the appeal to the Constitutional Courts as provided in Section 260-A to High Court and Section 261 to the Hon’ble Supreme Court are applicable

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

ITTA/715/2006HC Telangana07 Jun 2011

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

Section 260ASection 46
Section 42
Section 80P(2)(a)

253 of the Act before the ITAT, Hyderabad Bench “A” was heard along with the cross appeals filed by the Revenue. By common order dated 25.9.2001, the appeals filed by the assessees were allowed and the appeals filed by the Revenue were dismissed. The learned Tribunal held that no distinction can be made of income earned from SLR securities

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

ITTA/243/2007HC Telangana07 Jun 2011

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

Section 260ASection 46Section 80P(2)(a)

253 of the Act before the ITAT, Hyderabad Bench “A” was heard along with the cross appeals filed by the Revenue. By common order dated 25.9.2001, the appeals filed by the assessees were allowed and the appeals filed by the Revenue were dismissed. The learned Tribunal held that no distinction can be made of income earned from SLR securities

Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

ITTA/718/2006HC Telangana07 Jun 2011

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

Section 260ASection 46Section 80P(2)(a)

253 of the Act before the ITAT, Hyderabad Bench “A” was heard along with the cross appeals filed by the Revenue. By common order dated 25.9.2001, the appeals filed by the assessees were allowed and the appeals filed by the Revenue were dismissed. The learned Tribunal held that no distinction can be made of income earned from SLR securities

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

ITTA/711/2006HC Telangana07 Jun 2011

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

Section 260ASection 46Section 80P(2)(a)

253 of the Act before the ITAT, Hyderabad Bench “A” was heard along with the cross appeals filed by the Revenue. By common order dated 25.9.2001, the appeals filed by the assessees were allowed and the appeals filed by the Revenue were dismissed. The learned Tribunal held that no distinction can be made of income earned from SLR securities

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013
Section 4

253 20. (2004) 11 SCC 798 21. (1994) Supp. 3 SCC 606; 2 22. AIR 1992 SC 152; 23. (2016) 2 SCC 362 24. (2016) 15 SCC 733 25. (2018) 9 SCC 1 26. AIR 1961 SC 65 27. (2002) 5 SCC 203 28. 1990 MhLJ

The Commissioner of Income Tax, vs. M/s. Laila Impex,

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITTA/473/2012HC Telangana09 Jul 2013
Section 143(3)Section 144CSection 260ASection 9(1)(vi)

price paid by the customer to the assessee and states that this is disproportionately high in comparison to the cost incurred by the assessee for the transponder. This according to the AO lead to an inference that the customers are compensating the assessee for not only the transponder cost but also the cost of the satellite. The AO did this

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

5. SUSHMA SHARMA S/O SOHAN SHARMA AGED ABOUT YEARS R/AT NO.5, S MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE