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 568High Court2020#1648 most cited

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

PCIT v. Texport Overseas (P.) Ltd. · TPO reference invalid · bad in law · Transfer Pricing adjustments · Section 92BA · Section 92CA · deletion of TP adjustments · jurisdiction of TPO · Section 144C(3)

Sections most often in play

Section 115JB Section 143(3)Section 92BA Section 92CA Section 144C(3)Section 14A Section 40A(2)(b)Section 92BA(i)

Read the full judgment

Issues it is cited on

section 92ba(i)section 50(1)section 70(2)section 92ba section 6(1)section 80ab section 54e section 80m section 10(15)section 10(33)section 54ec section 3a

Judgments citing PCIT v. Texport Overseas (P.) Ltd.

M/S. Chartered Housing Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the assessee’s appeal is partly allowed and revenue’s appeal is dismissed

ITA 1847/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri S.N. Shyanbhag, AdvocateFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 80G

…ved in his order that disallowance u/s. 14A could be made even in a year in which no exempt income has ben earned or received by the assessee. In our opinion, as decided by the Hon’ble High Court of Karnataka in the case of PCIT v. Texport Overseas Pvt. Ltd., 313 CTR 485 (Kar), disallowance u/s. 14A should be limited to the exempt income. Accordingly, we hold that where there is no exempt income, no disallowance could be made by the AO and direct the AO to disallow the expenditure to the exempt income only. If there is no exempt income, no disallowance should be made. 6. Ground Nos.5 & 6 are with regard to susta…

Ammann India Pvt. Ltd.( Earlier Knows As Ammann Apollo India Pvt. Ltd., Mehsana vs. The Asstt. Commissioner of Income Tax, Mehsana Circle, Mehsana

In the result, the appeal filed by the assessee in ITA No

ITA 2262/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jan 2022AY 2014-15

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Adv. with ShriFor Respondent: Shri Mohd. Usman, CIT DR

Section 143(2)Section 143(3)Section 40A(2)(b)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2262/Ahd/2018 (Assessment Year: 2014-15) Ammann India Pvt. Ltd. Vs. ACIT (Earlier known as Ammann Mehsana Circle, Apollo India Pvt. Ltd.) Mehsana Block No. 157, At Ditasan, Post: Jagudan, Mehsana, Gujarat-382710 [PAN No. AACCA0194N] (Appellant) .. (Respondent) Assessee by : Shri S. N. Soparkar, Sr. Adv. with Shri Parin Shah, AR Revenue by : Shri Mohd. Usman, CIT DR Date of Hearing 02.12.2021 Date of Pronouncement 03.01.2022…

Shree Ambey Forging Privat Limited, Panaji vs. ITO, Ward - (4), Panaji

In the result, both appeals of the assessee are allowed

ITA 389/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14

For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(3)Section 92ASection 92C

…आयकर अपीऱीय अधिकरण, पणजी न्यायपीठ, पणजी IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI, BENCH PANAJI श्री ऱलऱत कुमार, न्याययक सदस्य एवं डॉ मीठा ऱाऱ मीना, ऱेखा सदस्य के समक्ष । BEFORE SHRI LALIET KUMAR, JM AND DR. MITHA LAL MEENA, AM M/s Scorpio Iron Limited, Vs ÌTO Ward-1(4), Panaji, Goa 505 A, 5th Floor, Dempo Trade Centre, 11, EDC Complex, Patto Plaza, Panaji-403001 PAN No.AAHCS 8190 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Shree Ambey Forging Pvt. Ltd. Vs ÌTO Ward-1(4), Panaji, Goa 505A, 5th Floor, Dempo Trade Centre, 11, EDC Complex, Patto Plaza, Panaji-403001 PAN No.AAFCS 3404 C (अऩीऱाथी /Appellant…

Scorpio Iron Ltd, Panaji vs. ITO, Ward - 1(4), Panaji

In the result, both appeals of the assessee are allowed

ITA 388/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14

For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(3)Section 92ASection 92C

York Tech Pvt. Ltd., New Delhi vs. DCIT Circle-25(1), New Delhi

The appeal of the assessee is allowed

ITA 635/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Aug 2021AY 2016-17

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, Adv. and MsFor Respondent: Ms. Meera Srivastava, CIT-DR and Shri M. Baranwal, Sr.D.R

Section 143(2)Section 143(3)Section 144C(5)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.635/DEL/2021 Assessment Year 2016-17 Yorkn Tech Pvt. Ltd., v. DCIT, Circle-25(1), 17, Kemkunt Colony, Opp. New Delhi. Nehru Place, Greater Kailash, New Delhi. TAN/PAN: AABCO86061 (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. and Ms. Ragini Handa, CA Respondent by: Ms. Meera Srivastava, CIT-DR and Shri M. Baranwal, Sr.D.R. Date of hearing: 27 07 2021 Date of pronouncement: 18 08 2021 O R D E R PER AMIT SHUKLA, JM:- The aforesaid appeal has b…

Mercury Fabric Creations Pvt. Ltd., New Delhi vs. ITO, Ward-16(2), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 4090/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2021AY 2012-13

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: Ms. Gunjan Jain, C.AFor Respondent: Mr. Gaurav Pundir, Sr.DR

Section 143(3)Section 14ASection 40A(2)(b)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH: ‘E’ NEW DELHI] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 4090/Del/2017 (Assessment Year: 2012-13) (THROUGH VIDEO CONFERENCING) Mercury Fabric Creations Pvt. Income Tax Officer, Vs. Ltd., Ward : 16 (2) D – 58, Phase – I, Okhla Industrial Area, New Delhi. New Delhi – 110 020. PAN : AAACM0284D (RESPONDENT) (APPELLANT) Assessee by : Ms. Gunjan Jain, C.A.; Department by: Mr. Gaurav Pundir, Sr.DR; Date of Hearing 27.07.2021 Date of Pronouncement 27.07.2021 ORDER PER PRASHANT MAHARISHI, AM : 01. This appe…

M/S S.B.Cotgin Pvt Ltd, Nagpur vs. Pr.CIT-2, Nagpur

In the result, appeal of the assessee is allowed

ITA 88/NAG/2020[2015-16]Status: DisposedITAT Nagpur05 Jul 2021AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 88/Nag/2020 धनधाारण वषा / Assessment Year : 2015-16

For Appellant: Shri Abhay N. AgarwalFor Respondent: Shri Pradeep Hedaoo

Section 143(3)Section 263Section 40A(2)(b)Section 92B

…आयकर अपीलीय अधधकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 88/NAG/2020 धनधाारण वषा / Assessment Year : 2015-16 M/s. S. B Cotgin Pvt. Ltd. Nr. Shyam Talkies, Nagina Masjid Road, Wani-445 304, Maharashtra, PAN : AATCS0617B .......अपीलाथी / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-2, Nagpur. ……प्रत्यथी / Respondent Assessee by : Shri Abhay N. Agarwal Revenue by : Shri Pradeep Hedaoo सुनवाई की तारीख / Date of Hearing : 23.0…

Firmenich Aromatics (India) P.Ltd, Mumbai vs. ACIT Cir 4(2), Mumbai

In the result this ground of appeal is allowed

ITA 348/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Jul 2020AY 2009-10

Bench: Shri Pawan Singh & Shri S. Rifaur Rahman(Virtual Hearing In Virtual Court No.2)

For Respondent: Shri Bomi Daruwala with

Section 143(3)Section 144Section 144C(13)Section 144C(5)Section 254(1)Section 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER (Virtual hearing in Virtual Court No.2) ITA. No.348/Mum/2014 (Assessment Year 2009-10) Firemenich Aromatics (India) ACIT- Circle -4(2), Pvt Ltd, Room No. 642, 6th Floor, Arena Space, Building, 9th Floor, Aayakar Bhavan, Plot No. 4, Survey No 20, M.K. Road, Vs. New Shyam Nagar Road, Mumbai-400020. Jogeshwari Vikhroli Link Road, Next to Kapltaru Building, Behind Majas BEST Depot, Majaswadi, Jogeswari East, Mumbai 400060, PAN: AAACF1621M ITA. No.1732/Mum/2014 (Assessment Year…

Ashish Subodhchandra Shah (HUF), Ahmedabad vs. The Pr. CIT-5, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 881/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 881/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2014-15)

For Appellant: Shri Mahesh Chhajed, A.R

Section 143(3)Section 263Section 92B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 881/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2014-15) Ashish Subodhchandra Pr. Commissioner of बनाम/ Shah (HUF) Income Tax-5 Vs. 21, Palacial Bungalows, Ahmedabad Opp. Lane to Star Bazaar, Jodhpur, Satellite, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKHS8184D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Mahesh Chhajed,…