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52 results for “TDS”+ Section 10B(8)clear

Sorted by relevance

Mumbai214Bangalore210Delhi179Kolkata127Hyderabad61Chennai61Ahmedabad52Pune31Lucknow13Jaipur13Cuttack11Chandigarh10Indore9Varanasi6Nagpur5Agra5Karnataka5Cochin3Patna2Allahabad2Rajkot2Dehradun2Visakhapatnam1Guwahati1Jabalpur1Kerala1Telangana1

Key Topics

Section 10B37Section 143(3)35Addition to Income34Section 92C33Disallowance26Deduction25Transfer Pricing24Section 1013Section 143(2)12Section 40A(9)

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 692/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad23 May 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

8. A perusal of the aforementioned findings of the Id. CIT(A) shows that he has followed the findings given in A.Y. 2006-07 wherein the First Appellate Authority has followed the decision taken in the case of SDBPL. We find that the appeal of SDBPL travelled up to the Hon'ble Jurisdictional High Court of Gujarat wherein

DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Showing 1–20 of 52 · Page 1 of 3

12
Depreciation12
Natural Justice11

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 773/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

8. A perusal of the aforementioned findings of the Id. CIT(A) shows that he has followed the findings given in A.Y. 2006-07 wherein the First Appellate Authority has followed the decision taken in the case of SDBPL. We find that the appeal of SDBPL travelled up to the Hon'ble Jurisdictional High Court of Gujarat wherein

DISHMAN PHARMACEUTICALS & CHEMICALS LIMITED,,AHMEDABAD vs. THE ACIT, (OSD),RANGE-1,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 3086/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

8. A perusal of the aforementioned findings of the Id. CIT(A) shows that he has followed the findings given in A.Y. 2006-07 wherein the First Appellate Authority has followed the decision taken in the case of SDBPL. We find that the appeal of SDBPL travelled up to the Hon'ble Jurisdictional High Court of Gujarat wherein

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 817/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

8. A perusal of the aforementioned findings of the Id. CIT(A) shows that he has followed the findings given in A.Y. 2006-07 wherein the First Appellate Authority has followed the decision taken in the case of SDBPL. We find that the appeal of SDBPL travelled up to the Hon'ble Jurisdictional High Court of Gujarat wherein

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. M/S. DISHMAN PHARMACEUTICALS & CHEMICALS LTD.,, AHMEDABAD

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 2957/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

8. A perusal of the aforementioned findings of the Id. CIT(A) shows that he has followed the findings given in A.Y. 2006-07 wherein the First Appellate Authority has followed the decision taken in the case of SDBPL. We find that the appeal of SDBPL travelled up to the Hon'ble Jurisdictional High Court of Gujarat wherein

DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. LAMDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 3470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

10B of the Income Tax Rules. 4.3 However, the AO/TPO disagreed with the contentions of the assessee by observing that the transaction of advancing the interest-free loans to the associated enterprises is an international transaction which requires to be determined at the arm length price in pursuance to the provisions of section 92C of the Act. The AO accordingly

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 2114/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

10B of the Income Tax Rules. 4.3 However, the AO/TPO disagreed with the contentions of the assessee by observing that the transaction of advancing the interest-free loans to the associated enterprises is an international transaction which requires to be determined at the arm length price in pursuance to the provisions of section 92C of the Act. The AO accordingly

LAMBDA THERAPEUTIC RESEARCH LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 3492/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

10B of the Income Tax Rules. 4.3 However, the AO/TPO disagreed with the contentions of the assessee by observing that the transaction of advancing the interest-free loans to the associated enterprises is an international transaction which requires to be determined at the arm length price in pursuance to the provisions of section 92C of the Act. The AO accordingly

THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. LAMBDA THERAPEUTIC RESEARCH LTD.,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 2293/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

10B of the Income Tax Rules. 4.3 However, the AO/TPO disagreed with the contentions of the assessee by observing that the transaction of advancing the interest-free loans to the associated enterprises is an international transaction which requires to be determined at the arm length price in pursuance to the provisions of section 92C of the Act. The AO accordingly

LAMBDA THERAPEUTIC RESEARCH LTD.,,AHMEDABAD vs. DCIT CIRCLE-2(1) (2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 1751/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

10B of the Income Tax Rules. 4.3 However, the AO/TPO disagreed with the contentions of the assessee by observing that the transaction of advancing the interest-free loans to the associated enterprises is an international transaction which requires to be determined at the arm length price in pursuance to the provisions of section 92C of the Act. The AO accordingly

LAMBDA THERAPEUTIC RESEARCH LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 2276/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

10B of the Income Tax Rules. 4.3 However, the AO/TPO disagreed with the contentions of the assessee by observing that the transaction of advancing the interest-free loans to the associated enterprises is an international transaction which requires to be determined at the arm length price in pursuance to the provisions of section 92C of the Act. The AO accordingly

THE ACIT, CIRCLE- 4,, BARODA vs. TYCO VALVES & CONTROLS (INDIA) PVT. LTD., BARODA

In the result, ITA No.1312/Ahd/2012 is dismissed

ITA 1312/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad18 Jul 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.N. Soparkar, and Shri Bandish Soparkar, ARFor Respondent: Shri Mahsh Shah, CIT-DR
Section 10BSection 143(2)Section 143(3)Section 271(1)(c)

10B is concerned, the issue is squarely covered in favour of the assessee by the decision of Hon’ble jurisdictional High Court in assessee’s own case in Asstt.Year 2003-04 as well as by ITAT’s order in the Asstt.Year 2004-05 also. It is also pertinent to mention that the Department has mentioned incorrect amount in its ground

PENTAIR VALVES & CONTROLS INDIA PVT. LTD.( FORMERLY KNOWN AS TYCO VALVES & CONTROLS INDIA PVT. LTD.),BARODA vs. THE ACIT, CIRCLE- 4,, BARODA

In the result, ITA No.1312/Ahd/2012 is dismissed

ITA 1003/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad18 Jul 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.N. Soparkar, and Shri Bandish Soparkar, ARFor Respondent: Shri Mahsh Shah, CIT-DR
Section 10BSection 143(2)Section 143(3)Section 271(1)(c)

10B is concerned, the issue is squarely covered in favour of the assessee by the decision of Hon’ble jurisdictional High Court in assessee’s own case in Asstt.Year 2003-04 as well as by ITAT’s order in the Asstt.Year 2004-05 also. It is also pertinent to mention that the Department has mentioned incorrect amount in its ground

TYCO VALVES & CONTROLS (INDIA) PVT. LTD.,BARODA vs. THE DY.CIT, CIRCLE- 4,, BARODA

In the result, ITA No.1312/Ahd/2012 is dismissed

ITA 1309/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad18 Jul 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.N. Soparkar, and Shri Bandish Soparkar, ARFor Respondent: Shri Mahsh Shah, CIT-DR
Section 10BSection 143(2)Section 143(3)Section 271(1)(c)

10B is concerned, the issue is squarely covered in favour of the assessee by the decision of Hon’ble jurisdictional High Court in assessee’s own case in Asstt.Year 2003-04 as well as by ITAT’s order in the Asstt.Year 2004-05 also. It is also pertinent to mention that the Department has mentioned incorrect amount in its ground

TYCO VALVES & CONTROLS (INDIA) PVT. LTD.,BARODA vs. THE DY.CIT, BARODA CIR- 4,, BARODA

In the result, Assessee’s appeal is partly allowed for statistical purpose

ITA 2993/AHD/2011[2007-08-]Status: DisposedITAT Ahmedabad22 Jan 2020

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N. Soparkar, Sr.AdvFor Respondent: Shri Mahesh Shah, CIT-DR
Section 10BSection 144C(5)Section 920(2)

sections namely, Activities carried out in relation to valves, components, etc.; Provision of support services; Receipt of Management charge; Provision of design related services and Reimbursements.” ACIT vs. M/s.Tyco Valves & Controls (I) Pvt.Ltd.vs. DCIT Asst.Year - 2007-08 3.5. The Assessee for benchmarking its transactions classified under the head in relation to valves, component etc in connection with the determination

ASCENT FINECHEM PVT. LTD.,,AHMEDABAD vs. THE DCIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 440/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No Year(S) Appellant Vs. Respondent (S) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. Pan No.Aabca6349Q

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri S.K. Dev, Dr. D.R
Section 10B

10B of the Act. Thus, in the absence of necessary details, the AO cannot arbitrarily allocate all the expenses of trading unit to the 100% EOU. In our view, the AO should have referred the data of the assessee of the earlier assessment years before allocating the expenses of trading unit to the export oriented unit

ASCENT FINECHEM PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 438/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No Year(S) Appellant Vs. Respondent (S) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. Pan No.Aabca6349Q

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri S.K. Dev, Dr. D.R
Section 10B

10B of the Act. Thus, in the absence of necessary details, the AO cannot arbitrarily allocate all the expenses of trading unit to the 100% EOU. In our view, the AO should have referred the data of the assessee of the earlier assessment years before allocating the expenses of trading unit to the export oriented unit

ASCENT FINECHEM PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-1, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 439/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No Year(S) Appellant Vs. Respondent (S) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. Pan No.Aabca6349Q

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri S.K. Dev, Dr. D.R
Section 10B

10B of the Act. Thus, in the absence of necessary details, the AO cannot arbitrarily allocate all the expenses of trading unit to the 100% EOU. In our view, the AO should have referred the data of the assessee of the earlier assessment years before allocating the expenses of trading unit to the export oriented unit

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

ITA 2683/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10BSection 143(3)Section 92E

10B to 10E, 'transaction' includes a number of closely related transactions" and that "Thus, the closely linked transactions can, in a given situation, be components of single composite transaction". Their Lordships have then added that "The assessee would, however, have to prove that although each sale and each provision of service is priced separately, they were all provided under

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

ITA 2682/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2011-12

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10BSection 143(3)Section 92E

10B to 10E, 'transaction' includes a number of closely related transactions" and that "Thus, the closely linked transactions can, in a given situation, be components of single composite transaction". Their Lordships have then added that "The assessee would, however, have to prove that although each sale and each provision of service is priced separately, they were all provided under