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5 results for “transfer pricing”+ Section 92Eclear

Sorted by relevance

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Key Topics

Section 143(3)7Section 92C7Section 143(2)5Section 92E5Section 92B(1)5Section 143(1)3Transfer Pricing3Section 133(6)2

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

Transfer Pricing regulations do not apply to the assessee and hence no reference should have been made to the Ld. TPO U/s. 92C of the Income Tax Act, 1961. Accordingly, the reference made by the Ld. AO is bad in law. 1.3. On the facts and circumstances of the case and in law, the Ld. TPO / Ld. AO and further

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

In the result, appeal of the assessee is partly allowed

ITA 473/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2014-15

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

For Appellant: Smt. SuvibhaNolkha, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 92BSection 92CSection 92E

section 92E, the assessee-company was requested to furnish the details of international transaction in Form No. 3CEB. On receiving the report from the assessee in Form No.3CEB, the same was forwarded to the Joint Commissioner of Income Tax (Transfer Pricing

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

section 92E, the assessee-company was requested to furnish the details of international transaction in Form No. 3 3CEB. On receiving the report from the assessee in Form No.3CEB, the same was forwarded to the Addl. Commissioner of Income Tax (Transfer Pricing

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

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 434/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2021-22

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.434/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) 3F Industries Limited V. Asst. Cit – Circle – 1 Aayakar Bhavan Pb No. 15, Tanuku Road Veerabhadrapuram Tadepalligudem, West Godavari Rajahmundry – 533105 Andhra Pradesh - 534102 Andhra Pradesh [Pan: Aaacf2643K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

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

92E, the assessee-company was requested to furnish the details of international transaction in Form No. 3CEB. On receiving the report from the assessee in Form No.3CEB, the same was forwarded to the TPO with the prior approval of the Ld. Pr. CIT for computation of Arm’s Length Price [ALP] of the transactions entered into by the assessee with

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

In the result, appeal filed by the assessee is allowed

ITA 275/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.275/Viz/2024 (िनधा"रणवष"/ Assessment Year :2020-21) 3F Industries Limited, Vs. Assistant Commissioner Of P.B. No. 15, Tanuku Road, Income Tax, Tadepalligudem, West Godavari Circle-1, District, Andhra Pradesh-534101. Rajahmundry. Pan: Aaacf2643K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Ms. Suvibha Nolkha, Ar ""याथ"क"ओरसे/ Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing : 07/10/2024 घोषणाक"तारीख/Date Of : 30/10/2024 Pronouncement O R D E R

For Appellant: Ms. Suvibha Nolkha, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 92B(1)Section 92CSection 92E

92E, the assessee-company was requested to furnish the details of international transaction in Form No. 3CEB. On receiving the report from the assessee in Form No.3CEB, the same was forwarded to the TPO on 17/11/2021 with the prior approval of the Ld. Pr. CIT for computation of 3 Arm’s Length Price [ALP] of the transactions entered into