Search: transfer pricing

54 results for “transfer pricing”+ Section 2(47)clear

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Section 143(3)67 Addition to Income25 Section 14822 Section 92C19 Section 26318 Section 143(2)11 Transfer Pricing11 Disallowance9 Section 50C

MANNE SUBBA RAO,RAJAMAHENDRAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), , RAJAMAHENDRAVARAM

In the result, appeal of the assessee is allowed for statistical purpose

ITA 158/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.158/Viz/2018 (धििाारण िर्ा/ Assessment Year: 2014-2015) Manne Subba Rao Acit, Circle-2(1) D.No.78-15-21/5,T-1, Rajamahendravaram Block-1, Rama Residency Syamala Nagar Rajamahendravaram [Pan : Ayyps 3433R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यार्थी की ओर से/ Respondent By : Smt. Suman Malik, Dr

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR

Section 45(2)

47) as non-operational by making the provisions of Section 45(2) as non- abstante clause. Thus, the conversion of capital asset is considered as deemed transfer. Therefore, this deeming provision enabled fair market value as full value of consideration at the time of conversion. Prior to the Introduction of this Section, the taxpayers were making use of conversion

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MANNE SUBBA RAO,RAJAMAHENDRAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), , RAJAMAHENDRAVARAM

MANNE SUBBA RAO,RAJAMAHENDRAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), , RAJAMAHENDRAVARAM

APPANA HARI NAGA VENKATA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

GVR POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. ACIT, CIRCLE - 2(1), RAJAHMUNDRY

YADLA SRINIVASA RAO,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(2), , VIJAYAWADA

MANEPALLI RANADHEER,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(1),, VIJAYAWADA

MANEPALLI RANADHEER,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(1),, VIJAYAWADA

MANEPALLI RANADHEER,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(1),, VIJAYAWADA

MANEPALLI RANADHEER,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(1),, VIJAYAWADA

MANEPALLI RANADHEER,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(1),, VIJAYAWADA

MANEPALLI RANADHEER,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-3(1),, VIJAYAWADA

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM