Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 92Bclear

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Section 143(3)4 Section 92C4 Section 143(1)3 Section 143(2)3 Section 92E3 Section 92B(1)3 Section 133(6)2 Transfer Pricing2

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM

In the result, appeal of the assessee is partly allowed

ITA 225/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam06 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Smt. Suvibha Nolkha, CAFor Respondent: Sri ON Hari Prasada Rao, Sr

Section 143(1)Section 143(2)Section 143(3)Section 92(1)Section 92B(1)Section 92CSection 92E

penalty proceedings U/s. 271(1)(c) of the Act.” 5. In the grounds of appeal, though the assessee has raised four grounds, but the main issues involved are: (i) Whether the corporate guarantee given by the assessee- company to its AEs for the loan taken by the AEs can be considered as an international transaction as per the provisions

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. ASSISTANT COMMISSSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU