What is PCIT v. Texport Overseas (P.) Ltd. authority for?

A reference to the Transfer Pricing Officer (TPO) is invalid and bad in law, which renders consequential Transfer Pricing adjustments by the Assessing Officer liable for deletion.

How many judgments cite PCIT v. Texport Overseas (P.) Ltd.?

69 judgments on BharatTax cite PCIT v. Texport Overseas (P.) Ltd. (114 Taxmann.com 568), spanning 2020 to 2026.

Which sections of the Income Tax Act does PCIT v. Texport Overseas (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 92BA, Section 92CA, Section 144C(3), Section 14A.

PCIT v. Texport Overseas (P.) Ltd. (114 Taxmann.com 568)

ACIT, Circle-1(1)(1), Vadodara vs. Farmson Pharmaceutical Gujarat Private Limited, Vadodara

In the result, the appeal of the Revenue is dismissed

ITA 1835/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2015-16

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2015-16

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Sher Singh, CIT-D.R

Section 115JSection 144(1)Section 37Section 92BSection 92CSection 92E

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2015-16 The ACIT, Farmson Circle-1(1)(1), Pharmaceutical Vadodara Vs Gujarat Pvt. Ltd., (Appellant) 14 GTDC Industrial Estate, Nadesari, Vadodara PAN: AAACF3358B (Respondent) Assessee by: Ms. Amrin Pathan, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 17-12-2025 Date of pronouncement : 23-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 17-07- 2025 passed by CIT(A), Ahmedabad-13 for…

Shri Sureshkumar Harjivanbhai Chandarana, Rajkot vs. The ACIT, Circle - 2 (2) (1), Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 415/RJT/2023[2016-17]Status: HeardITAT Rajkot15 Dec 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 415/Rjt/2023 (िनधा"रण वष"/Assessment Year: (2016-17) Sureshkumar Harjivanbhai Chandarana Acit, Circle – 2(2)(1), Rajkot A-75, New Market Yard, Village-Bedi, Vs. Aayakar Bhavan, Race Course Ring Morbi, Highway, Rajkot- 360 003 Road, Rajkot –360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpc8536E (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Durga Dutt, Ld. Cit(Dr) Date Of Hearing : 27/11/2025 : 15/12/2025 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By Commissioner Of Income-Tax, Appeal Cit(A), Ahmedabad-13 Dated 06.10.2023 [In Short, “Ld. Cit(A)”], Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(3) R.W.S. 144C(3) Of The Act, Vide Order Dated 19.12.2019. 2. Grounds Of Appeal Raised By The Assessee, Are As Follows:

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Durga Dutt, Ld. CIT(DR)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अिधकरण,राजकोट "यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 415/RJT/2023 (िनधा"रण वष"/Assessment Year: (2016-17) Sureshkumar Harjivanbhai Chandarana ACIT, Circle – 2(2)(1), Rajkot A-75, New Market Yard, Village-Bedi, Vs. Aayakar Bhavan, Race Course Ring Morbi, Highway, Rajkot- 360 003 Road, Rajkot –360 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCPC8536E (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Durga Dutt,…

Tata Steel Limited (Successor of Angul Energy Limited), Delhi vs. Assistant Commissioner of Income-Tax, New Delhi

In the result, assessee’s appeal in ITA No

ITA 4171/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Ms. Madhumita Roy & Smt. Renu Jauhriassessment Year: 2020-21

Section 143(3)Section 144C(13)Section 144C(5)Section 153(3)Section 270ASection 80Section 92BSection 92CSection 93C

…made by the Id. AO are hereby directed to be deleted.” 5.7 Thus, having regard to the order passed by the Coordinate Bench which in turn has followed the ratio decidendi of the Hon’ble Karnataka High Court in the 11 case of PCIT v. Texport Overseas Pvt. Ltd. 271 Taxmann 170 holding clause (i) of Section 92BA of the Act having been omitted by the Finance Act, 2017 w.e.f. 01.04.2017 from the Statute the resultant effect would be that it had never been passed and to be considered as a law never been existed. Therefore, the decision taken by the Learned AO applying the provisions of Section 92BA of the Act and ref…

Pr. Commissioner of Income Tax-5 vs. M/S Origami Cellulo Pvt Ltd

ITA/726/2023HC Karnataka18 Nov 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260Section 263Section 92BSection 92C

…- 1 - HC-KAR NC: 2025:KHC:47261-DB ITA No. 726 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 726 OF 2023 BETWEEN: PR. COMMISSIONER OF INCOME TAX-5 BMTC COMPLEX KORAMANGALA BANGALORE. …APPELLANT (BY SRI. SANMATHI E I.,ADVOCATE) AND: M/S ORIGAMI CELLULO PVT LTD NO. 126A, SRIRANGA COMPLEX ASWATHNAGAR ABOVE CANARA BANK BENGALURU 560 094 …RESPONDENT (BY SRI. A SHANKAR., SENIOR ADVOCATE FOR SRI. AKANKSH A…

DCIT Circle-1, Nashik vs. Jyoti Paper Udyog Limited, Nashik

In the result, appeal of the Revenue is dismissed

ITA 552/PUN/2025[2013-14]Status: DisposedITAT Pune30 Oct 2025AY 2013-14

Section 143(3)Section 250Section 40(2)(a)Section 92Section 92BSection 92B(1)

…f the said clause (i) never existed on the Statute-book even for the period prior to 01.04.2017. I find that this view has been expressed by Hon'ble Courts in the following decisions relied upon by the appellant - 1. PCIT v. Texport Overseas Pvt. Ltd. [(2020) 313 CTR 485 (Karnataka High Court)] 5 ITA No.552/PUN/2025 [A] 2. Uttam Energy Ltd. v. ACIT [ITA No. 2033/PUNE/2019] dated 30.05.2024 3. Worship Infraprojects (P) Ltd. v. DCIT [(2023) 226 TTJ 649 (Jaipur)] 4. Bhatiya SMSIL (JV) v. ITO [ITA No. 117/Gau/2019]_dated 17.06.2020 5. Raipur Steel Casting India Pvt. Ltd. v. PCIT [ITA No.895/Kol/2019] dated 10.06.2020…

Income Tax Officer, Jalna vs. Vikram Tea Processor Private Limited, Jalna

In the result, both the appeals filed by the Revenue are dismissed

ITA 685/PUN/2025[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT

Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2013-14 ITO, Ward-1, Jalna Vikram Tea Processing Pvt. Ltd. Vs. Swamy, Ajintha Nagar, Jalna – 431203 PAN: AABCT2821L (Appellant) (Respondent) Assessment year : 2013-14 ITO, Ward-1, Jalna Vikram Tea Processing Pvt. Ltd. Vs. Swamy, Ajintha Nagar, Jalna – 431203 PAN: AABCT2821L (Appellant) (Respondent) Assessee by : Shri J P Bairagra Department by : Shri Basavaraj Hiremeth, Addl CIT Date of hearing : 08-07-2025 Date of pronouncement : 26-09-2025 O R D E R PER…

Income Tax Officer Ward 1 Jalna, Jalna vs. Vikram Tea Processor Private Limited, Jalna

In the result, both the appeals filed by the Revenue are dismissed

ITA 2285/PUN/2024[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT

Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2013-14 ITO, Ward-1, Jalna Vikram Tea Processing Pvt. Ltd. Vs. Swamy, Ajintha Nagar, Jalna – 431203 PAN: AABCT2821L (Appellant) (Respondent) Assessment year : 2013-14 ITO, Ward-1, Jalna Vikram Tea Processing Pvt. Ltd. Vs. Swamy, Ajintha Nagar, Jalna – 431203 PAN: AABCT2821L (Appellant) (Respondent) Assessee by : Shri J P Bairagra Department by : Shri Basavaraj Hiremeth, Addl CIT Date of hearing : 08-07-2025 Date of pronouncement : 26-09-2025 O R D E R PER…

Deputy Commissioner of Income Tax-1(1), Raipur vs. C. G. Ispat Private Limited, Raipur

ITA 95/RPR/2025[2014-15]Status: DisposedITAT Raipur30 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 95/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 143(3)Section 147Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 95/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15) Deputy Commissioner of Income Tax- v C. G. Ispat Private Limited, s 1(1), Aayakar Bhawan, Civil Lines, Siltara Industrial Area, Raipur-492001, C.G. Raipur-492001, C.G. PAN: AACCC4876B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri R. B. Doshi, CA राज" की ओर से / Revenue by…

Assistant Commissioner of Income Tax, Vapi Circle, Vapi vs. Wheel Flexible Packaging, Dadra

In the result, Revenue’s appeal is dismissed

ITA 1063/SRT/2024[2016-17]Status: DisposedITAT Surat30 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1063/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) Assistant Commissioner Of Wheel Flexible Packaging, Income-Tax, Vapi Circle, C-24/25, Zero Tax Industrial Estate, Fortune Square Ii, 7Th Vs. Dadra, Dadra & Nagar Haveli –396230 Floor, Daman Road, Chala, Vapi-396 191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaafw 2971 Q (Appellant) (Respondent)

Section 143(3)Section 250Section 92B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1063/SRT/2024 Assessment Year: (2016-17) (Hybrid Hearing) Assistant Commissioner of Wheel Flexible Packaging, Income-tax, Vapi Circle, C-24/25, Zero Tax Industrial Estate, Fortune Square II, 7th Vs. Dadra, Dadra & Nagar Haveli –396230 Floor, Daman Road, Chala, Vapi-396 191 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAFW 2971 Q (Appellant) (Respondent) Cross Objection No.30/SRT/2024 (a/o ITA No.1063/SRT/2024) Assessment Year: (2016-17) Wheel Flexible Packa…

Assistant Commissioner of Income Tax, Circle Ltu-1, Chennai, Nungambakkam vs. Orient Green Power Company Limited, Chennai

In the result, appeal filed by the assessee is allowed

ITA 230/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. Anitha, Addl.CITFor Respondent: Mr. Raghav Rajeev Menon

Section 143(3)Section 14ASection 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.230/Chny/2025 (िनधा"रण वष" / Assessment Year: 2014-15) Vs M/s. The Assistant Commissioner of Orient Green Power Income Tax, Company Limited, #10/1, 4th floor, Bascon Futura Circle LTU-1, Chennai. Sv, Venkatnarayana Road, T,Nagar, Chennai-600 017. PAN : AAACO-9310-N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Ms. A…