BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “transfer pricing”+ Section 115clear

Sorted by relevance

Delhi735Mumbai709Bangalore276Karnataka256Ahmedabad191Hyderabad159Chennai112Jaipur100Kolkata84Cochin77Indore72Calcutta53Chandigarh53Pune52Cuttack28Visakhapatnam27Surat26Guwahati20Rajkot20Raipur20Lucknow14SC11Telangana11Agra6Varanasi5Nagpur4Rajasthan4Jodhpur3Jabalpur2Dehradun2Panaji2T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1Andhra Pradesh1Patna1Allahabad1A.K. SIKRI ROHINTON FALI NARIMAN1Ranchi1

Key Topics

Section 10(38)20Disallowance6Addition to Income6Section 153A5Exemption5

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

115 & 116/Agra/2014 AY 2005-06, 2007-08, 2008-09 and 2009-10 Sl Issue AY 2005-06 AY 2006-07 AY 2007-08 AY 2008-09 169/Ag/14 114/Ag/14 115/Ag/14 116/Ag/14 1. Benami investment (in 11372500 shares of K.S. Oils Ltd.) [GOA No.1] of Shri Ramesh Chand Garg [On protective basis 2. Disallowance of 40544561 57219232 97319134 exemption

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 Agra19 Aug 2019
AY 2005-06

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

Section 10(38)Section 153A

115 & 116/Agra/2014 AY 2005-06, 2007-08, 2008-09 and 2009-10 Sl Issue AY 2005-06 AY 2006-07 AY 2007-08 AY 2008-09 169/Ag/14 114/Ag/14 115/Ag/14 116/Ag/14 1. Benami investment (in 11372500 shares of K.S. Oils Ltd.) [GOA No.1] of Shri Ramesh Chand Garg [On protective basis 2. Disallowance of 40544561 57219232 97319134 exemption

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

115 & 116/Agra/2014 AY 2005-06, 2007-08, 2008-09 and 2009-10 Sl Issue AY 2005-06 AY 2006-07 AY 2007-08 AY 2008-09 169/Ag/14 114/Ag/14 115/Ag/14 116/Ag/14 1. Benami investment (in 11372500 shares of K.S. Oils Ltd.) [GOA No.1] of Shri Ramesh Chand Garg [On protective basis 2. Disallowance of 40544561 57219232 97319134 exemption

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

115 & 116/Agra/2014 AY 2005-06, 2007-08, 2008-09 and 2009-10 Sl Issue AY 2005-06 AY 2006-07 AY 2007-08 AY 2008-09 169/Ag/14 114/Ag/14 115/Ag/14 116/Ag/14 1. Benami investment (in 11372500 shares of K.S. Oils Ltd.) [GOA No.1] of Shri Ramesh Chand Garg [On protective basis 2. Disallowance of 40544561 57219232 97319134 exemption

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

115 & 116/Agra/2014 AY 2005-06, 2007-08, 2008-09 and 2009-10 Sl Issue AY 2005-06 AY 2006-07 AY 2007-08 AY 2008-09 169/Ag/14 114/Ag/14 115/Ag/14 116/Ag/14 1. Benami investment (in 11372500 shares of K.S. Oils Ltd.) [GOA No.1] of Shri Ramesh Chand Garg [On protective basis 2. Disallowance of 40544561 57219232 97319134 exemption

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

115 Taxman 126. It was held that, in any event, if there be any ambiguity in the language employed, the provision must be constructed in a manner that benefits the assessee. (3.3) The Supreme Court again considered the applicability of the last limb of the definition of “charitable purpose” in the case of CIT v. Gujarat Maritime Board