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8 results for “transfer pricing”+ Section 237clear

Sorted by relevance

Mumbai292Delhi161Chandigarh57Jaipur43Chennai32Bangalore30Hyderabad24Kolkata19Raipur19Visakhapatnam15Pune15Ahmedabad8Amritsar8Varanasi5Indore3Nagpur3Cochin2Surat2Lucknow2Rajkot1Ranchi1Dehradun1

Key Topics

Section 14A39Section 143(3)9Disallowance7Section 115J6Section 805Depreciation5Section 80I4Deduction4Section 36(1)(va)2

A MENARINI INDIA PVT. LTD.,AHMEDABAD vs. THE PCIT-1, AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 877/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 143(3)Section 263Section 92C

Section whereby by he has set aside the assessment order u/s. 143(3) r.w.s. 1448 dated 18/04/2021 passed by the Assessing Officer, National Faceless Assessment Centre, New Delhi by capriciously holding that the assessment order is erroneous and prejudicial to the interest of the revenue. 2. The learned Principal Commissioner of Income Tax, Ahmedabad-1 has erred

SUN PHARMA LABORATORIES LTD.,,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA

In the result, the Department’s appeal is partly allowed

Section 37(1)2
ITA 712/AHD/2019[2015-16]Status: Disposed
ITAT Ahmedabad
09 Oct 2024
AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

237 ITR 579 and Liberty India -Vs- CIT reported in 317 ITR 218. The above disallowance of deduction was upheld by CIT (Appeal) in his order, wherein he has observed that identical issue has been decided against the erstwhile Sun Pharma, Sikkim [SPS] by CIT(Appeals)-37, Mumbai, for A.Y. 2010-11 following the order of Hon’ble ITAT

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMA LABORATORIES LTD.,, MUMBAI

In the result, the Department’s appeal is partly allowed

ITA 741/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

237 ITR 579 and Liberty India -Vs- CIT reported in 317 ITR 218. The above disallowance of deduction was upheld by CIT (Appeal) in his order, wherein he has observed that identical issue has been decided against the erstwhile Sun Pharma, Sikkim [SPS] by CIT(Appeals)-37, Mumbai, for A.Y. 2010-11 following the order of Hon’ble ITAT

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

237(Kar); CIT v. Sociedade De Fomento Industrial (P.) Ltd. (2021) 123 taxmann.com 38(Bom); Essilor India (P.) Ltd. v. Dy. CIT (2022) 137 taxmann.com 60(Kar.); Pr. CIT v. Godrej & Boyce Mfg. Co. Ltd. (2023) 149 taxmann.com 222(Bom); Pr. CIT v. PTC India Financial Services Ltd. (2023) 146 taxmann.com 174 (Delhi); Pr. CIT v. TV Today Network

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

237(Kar); CIT v. Sociedade De Fomento Industrial (P.) Ltd. (2021) 123 taxmann.com 38(Bom); Essilor India (P.) Ltd. v. Dy. CIT (2022) 137 taxmann.com 60(Kar.); Pr. CIT v. Godrej & Boyce Mfg. Co. Ltd. (2023) 149 taxmann.com 222(Bom); Pr. CIT v. PTC India Financial Services Ltd. (2023) 146 taxmann.com 174 (Delhi); Pr. CIT v. TV Today Network

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

237(Kar); CIT v. Sociedade De Fomento Industrial (P.) Ltd. (2021) 123 taxmann.com 38(Bom); Essilor India (P.) Ltd. v. Dy. CIT (2022) 137 taxmann.com 60(Kar.); Pr. CIT v. Godrej & Boyce Mfg. Co. Ltd. (2023) 149 taxmann.com 222(Bom); Pr. CIT v. PTC India Financial Services Ltd. (2023) 146 taxmann.com 174 (Delhi); Pr. CIT v. TV Today Network

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

237(Kar); CIT v. Sociedade De Fomento Industrial (P.) Ltd. (2021) 123 taxmann.com 38(Bom); Essilor India (P.) Ltd. v. Dy. CIT (2022) 137 taxmann.com 60(Kar.); Pr. CIT v. Godrej & Boyce Mfg. Co. Ltd. (2023) 149 taxmann.com 222(Bom); Pr. CIT v. PTC India Financial Services Ltd. (2023) 146 taxmann.com 174 (Delhi); Pr. CIT v. TV Today Network

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

transfer pricing on account of capital account transaction being the acquisition of shares. Merely, there was a delay in the allotment of shares by the AE to the assessee, such delay cannot change the character of the transaction as loan. We note that the Delhi bench of ITAT in the case of Bharti Airtel Limited vs. ACIT reported