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6 results for “transfer pricing”+ Section 26clear

Sorted by relevance

Mumbai1,478Delhi1,324Hyderabad338Bangalore272Chennai255Ahmedabad197Jaipur180Chandigarh136Kolkata127Indore107Cochin84Pune79Rajkot58Surat54Visakhapatnam37Raipur35Nagpur32Cuttack27Lucknow26Amritsar26Agra24Guwahati19Jodhpur17Dehradun13Jabalpur8Varanasi6Allahabad4Ranchi2Panaji1

Key Topics

Section 143(3)10Section 270A8Survey u/s 133A6Section 2635Capital Gains5Long Term Capital Gains5Penny Stock5Revision u/s 2635Section 143(2)

KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

In the result, the appeal of the assessee is allowed

ITA 63/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023

For Appellant: Shri V. K. JindalFor Respondent: Shri A. K. Singh, D.R
Section 133ASection 139(1)Section 143(2)Section 270ASection 270A(9)

26 09 2023 Date of pronouncement: 29 09 2023 O R D E R PER AMIT SHUKLA, A.M.: The aforesaid appeal has been filed by the assessee against order dated 24.4.2023, passed by the ld. CIT(A)-3, Lucknow, in relation to penalty proceedings under section 270A of the Income Tax Act, 1961 for Assessment Year

3
Section 133A2

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous