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2 results for “transfer pricing”+ Unexplained Moneyclear

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Key Topics

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

money of the appellant. 11. PW-36, P. K. Shukla is the Investigating Officer, in his detailed examination accepts the various documents Ex.P/99 is the sale deed in the name of the present appellant purchased from Devnarayan Mishra on 13.11.1992 for the consideration of Rs. 86,420/-. Another sale deed Ex.P/100 which is in the name of the wife