M/s. ups express pvt. ltd (formerly KNOWN AS UPS JETAIR EXPRESS PVT LTD, MUMBAI

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M/s. ups express pvt. ltd (formerly KNOWN AS UPS JETAIR EXPRESS PVT LTD, MUMBAI

Type: CompanyPAN: AAACU4322N

In Favor of

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Appeal Type

Income Tax Appeal

1

Court

TRIBUNAL

1

Assessment Year

2017-2018

1

Bench

Mumbai

1

Bench with Courts

Mumbai - Tribunal

1

Judges

GAGAN GOYAL

1

VIKAS AWASTHY

1

Keywords

Commercial expediency

1

Initiation of penalty proceedings

1

International transaction

1

TDS

1

Transfer pricing

1

Result in favour of

Assessee

1

Sections

10B

1

13

1

143(1)

1

37(1)

1

92C

1

92CA

1

Year Of Pronouncement

2023

1

Judge With Court

Gagan Goyal - Tribunal

1

Vikas Awasthy - Tribunal

1

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M/s. ups express pvt. ltd (formerly KNOWN AS UPS JETAIR EXPRESS PVT LTD, MUMBAI V. DY.CIT 3(1) (1) ADDL/JT/DY/CIT/ITO/NFAC-DELHI, MUMBAI

ITA 624/MUM/2022

2017-2018

Pronouncement Date: -

Result: Assessee

Mumbai

Transfer pricingInternational transactioninitiation of penalty proceedingsCommercial expediencyTDS

92C37(1)10B143(1)1392CA

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M/s. ups express pvt. ltd (formerly KNOWN AS UPS JETAIR EXPRESS PVT LTD, MUMBAI V. DY.CIT 3(1) (1) ADDL/JT/DY/CIT/ITO/NFAC-DELHI, MUMBAI