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2 results for “transfer pricing”+ Unexplained Investmentclear

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Section 13(1)(e)3Section 13(2)2Addition to Income2

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

unexplained credits and interest thereon for the assessment years 1978-79 and 1979-80, respectively.” 4.4 He also relied upon the decision of Supreme Court in Vijay Kumar Talwar vs. CIT (2011) 330 ITR 1 (SC) wherein Supreme Court held as under:- “21. A finding of fact may give rise to a substantial question of law, inter alia

The Commissioner of Income Tax-II, vs. M/s Padmapriya Real Estates AND Financiers

In the result, the appeal is allowed and the impugned judgment passed by

ITTA/478/2006HC Telangana10 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 13(1)(e)Section 13(2)Section 313

unexplained expenditure of the appellant which has been acquired from illegal source. The inventory is Ex.P/101 which he has been prepared in 9 sheets. In his cross-examination he admitted that at the time of marriage, the parents usually given the necessary articles to bride and groom like bed, sofa and almirah etc. He further admitted that the ornaments