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7 results for “transfer pricing”+ Carry Forward of Lossesclear

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Key Topics

Section 10(38)20Addition to Income7Disallowance6Section 153A5Exemption5Section 143(3)2Section 145(3)2

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

carry out those functions which would otherwise be carried out by the State Govt. Appellant finds support in the Ruling of Honourable Supreme Court . (6.1) That functions and duties of a Development Authority was defined by the honorable Supreme Court in Union of India Vs. R.C.Jain AIR 1981 SC 951 wherein it was held: “ They must be entrusted by statute

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 128/AGR/2014[2005-06]Status: DisposedITAT Agra
19 Aug 2019
AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

loss on sales of shares were attached as per Annexure - "D". It may be submitted that the entire profit arising to the AOP and therefore to Shri Ramesh Chand Garg is non taxable u/s 10(38) of the IT Act, as al! the share were sold through the recognized stock exchange after paying Securities transaction tax and all the shares

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 124/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

loss on sales of shares were attached as per Annexure - "D". It may be submitted that the entire profit arising to the AOP and therefore to Shri Ramesh Chand Garg is non taxable u/s 10(38) of the IT Act, as al! the share were sold through the recognized stock exchange after paying Securities transaction tax and all the shares

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 117/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

loss on sales of shares were attached as per Annexure - "D". It may be submitted that the entire profit arising to the AOP and therefore to Shri Ramesh Chand Garg is non taxable u/s 10(38) of the IT Act, as al! the share were sold through the recognized stock exchange after paying Securities transaction tax and all the shares

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 170/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

loss on sales of shares were attached as per Annexure - "D". It may be submitted that the entire profit arising to the AOP and therefore to Shri Ramesh Chand Garg is non taxable u/s 10(38) of the IT Act, as al! the share were sold through the recognized stock exchange after paying Securities transaction tax and all the shares

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 169/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

loss on sales of shares were attached as per Annexure - "D". It may be submitted that the entire profit arising to the AOP and therefore to Shri Ramesh Chand Garg is non taxable u/s 10(38) of the IT Act, as al! the share were sold through the recognized stock exchange after paying Securities transaction tax and all the shares

ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA

In the result, the appeal filed by revenue is dismissed

ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)

For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR
Section 143(3)Section 145(3)

carrying on the business of builders and promoters under the name and style of M/S Shanti Constructions, Agra. b) That the assessee had voluntarily filed its return of income relevant to A.Y.2012-13 declaring total income of Rs.1,12,120 against which the assessment was completed on total income of Rs.3,79,05,714 in ex-parte manner by ignoring