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5 results for “transfer pricing”+ Section 115Vclear

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Section 115V7 Section 143(3)4 Addition to Income4 Section 143(2)3 Section 92C2 Section 52 Business Income2 Exemption2 Deduction2 Disallowance2

LEWEK ALTAIR SHIPPING PRIVATE LIMITED,KAKINADA vs. DCIT, CIRCLE-1, KAKINADA

In the result, appeal filed by the assessee is allowed

ITA 41/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-18

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

For Appellant: Sri Jitendra Singh, ARFor Respondent: Sri ON Hari Prasada Rao

Section 115VSection 139(5)Section 143(2)Section 143(3)Section 144CSection 92CSection 92E

115V of the Act and hence the Transfer Pricing provisions are not applicable to the assessee. The Ld. AR referred to page 10 of the paper book wherein the order passed U/s. 115VP(3)(i) of the Act by the Joint Commissioner of Income Tax, Kakinada Range vide F. No. Tonnage Tax/2013-14, dated 27/06/2013, the Ld. AR argued that

LEWEK ALTAIR SHIPPING PRIVATE LIMITED,KAKINADA vs. DCIT, CIRCLE-1, KAKINADA

LEWEK ALTAIR SHIPPING PRIVATE LIMITED,KAKINADA vs. DCIT, CIRCLE-1, KAKINADA

ACIT CIRCLE-3(1),, VISAKHAPATNAM vs. DREDGING CORPORATION OF INDIA LIMITED,., VISAKHAPATNAM

DREDGING CORPORATION OF INDIA LTD,,VISAKHAPATNAM vs. DCIT, CIRCLE -3(1),, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPTNAM vs. DREDGING CORPORATION OF INDIA LIMITED , VISAKHAPTNAM

DREDGING CORPORATION OF INDIA,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), , VISAKHAPATNAM