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31 results for “transfer pricing”+ Section 92Dclear

Sorted by relevance

Mumbai122Delhi112Ahmedabad31Hyderabad19Bangalore18Pune15Kolkata13Jaipur9Chennai9Dehradun6Surat4Visakhapatnam4Indore2Chandigarh2Agra2Nagpur1Raipur1Rajkot1Cuttack1Varanasi1Cochin1

Key Topics

Section 271A68Section 92C42Section 92D24Penalty20Section 13216Section 270A16Section 153A16Transfer Pricing14Addition to Income13Section 143(3)

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

transfer pricing order dated 1st November, 2019 passed by the TPO is beyond the time limit prescribed under Section 92CA(3A) r.w.s. 153(4) of the Act i.e. 31st October, 2019 in view of the following facts as tabulated hereunder : ITA No. 162/Ahd/2021 (Zydus Lifesciences Ltd. vs. DCIT) A.Y.– 2016-17 - 11 – Event Particulars Date End of the Assessment

Showing 1–20 of 31 · Page 1 of 2

12
Section 92(3)8
Revision u/s 2638

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 324/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that appellant has failed to maintain documents specified in Section 92D r.w.r 10D relating to such purchase

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 319/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2014-15

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that appellant has failed to maintain documents specified in Section 92D r.w.r 10D relating to such purchase

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE 1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 323/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2018-19

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that appellant has failed to maintain documents specified in Section 92D r.w.r 10D relating to such purchase

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 321/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that appellant has failed to maintain documents specified in Section 92D r.w.r 10D relating to such purchase

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 322/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that appellant has failed to maintain documents specified in Section 92D r.w.r 10D relating to such purchase

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 320/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2015-16

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that\nappellant has failed to maintain documents specified in Section\n92D r.w.r 10D relating to such purchase transactions, and\n(iii) the TPO has nowhere mentioned that which documents as\nenvisaged in Section 92D

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 318/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2013-14

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

transfer pricing order that\nappellant has failed to maintain documents specified in Section\n92D r.w.r 10D relating to such purchase transactions, and\n(iii) the TPO has nowhere mentioned that which documents as\nenvisaged in Section 92D

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRIYA BLUE RECYCLING LLP, GUJARAT

In the result, the appeal of the Department is dismissed

ITA 641/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Dec 2024AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay Kumar, Sr. DRFor Respondent: Shri Tushar Hemani, Sr. Adv. & Shri
Section 132Section 271ASection 40A(2)(b)Section 92CSection 92D

price as required under section 92D, the TPO should have made adjustments to the transfer pricing, computation which was not done

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1334/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2009-10

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

transfer pricing adjustment is called for. ITA Nos. 1334 to 1336/Ahd/2017 & ITA Nos. 1644 to 1646/Ahd/2017 Intas Pharmaceuticals Ltd. vs. ACIT Asst. Years –2009-10 to 2011-12 11. Looking into the instant facts, we are of the considered view that Ld. CIT(A) has erred in holding that the advances given by the assessee to three

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1) (1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS PVT. LTD.,, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1645/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

transfer pricing adjustment is called for. ITA Nos. 1334 to 1336/Ahd/2017 & ITA Nos. 1644 to 1646/Ahd/2017 Intas Pharmaceuticals Ltd. vs. ACIT Asst. Years –2009-10 to 2011-12 11. Looking into the instant facts, we are of the considered view that Ld. CIT(A) has erred in holding that the advances given by the assessee to three

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1) (1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS PVT. LTD.,, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1646/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

transfer pricing adjustment is called for. ITA Nos. 1334 to 1336/Ahd/2017 & ITA Nos. 1644 to 1646/Ahd/2017 Intas Pharmaceuticals Ltd. vs. ACIT Asst. Years –2009-10 to 2011-12 11. Looking into the instant facts, we are of the considered view that Ld. CIT(A) has erred in holding that the advances given by the assessee to three

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1335/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

transfer pricing adjustment is called for. ITA Nos. 1334 to 1336/Ahd/2017 & ITA Nos. 1644 to 1646/Ahd/2017 Intas Pharmaceuticals Ltd. vs. ACIT Asst. Years –2009-10 to 2011-12 11. Looking into the instant facts, we are of the considered view that Ld. CIT(A) has erred in holding that the advances given by the assessee to three

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1336/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

transfer pricing adjustment is called for. ITA Nos. 1334 to 1336/Ahd/2017 & ITA Nos. 1644 to 1646/Ahd/2017 Intas Pharmaceuticals Ltd. vs. ACIT Asst. Years –2009-10 to 2011-12 11. Looking into the instant facts, we are of the considered view that Ld. CIT(A) has erred in holding that the advances given by the assessee to three

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INTAS PHARMACEUTICALS PVT. LTD.,, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1644/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2009-10

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

transfer pricing adjustment is called for. ITA Nos. 1334 to 1336/Ahd/2017 & ITA Nos. 1644 to 1646/Ahd/2017 Intas Pharmaceuticals Ltd. vs. ACIT Asst. Years –2009-10 to 2011-12 11. Looking into the instant facts, we are of the considered view that Ld. CIT(A) has erred in holding that the advances given by the assessee to three

THE DCITBHARUCH RANGE,, BHARUCH vs. HEUBACH COLOUR PVT.LTD.,, ANKLESHWAR

In the result, Ground Number 3 of the Department’s appeal is dismissed

ITA 547/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad21 Apr 2025AY 2007-08

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Transfer Pricing Documentation maintained under Section 92D of the Act, the assessee treated itself as the tested party and applied

DCIT, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ATUL LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1774/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad10 Oct 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 271GSection 92CSection 92DSection 92D(3)

Transfer Pricing Officer (TPO) for determination of Arm’s Length Price (ALP) of these transactions. Accordingly, a notice under Section 92CA(2) & 92D

DEPUTY COMMISSIONER OF INCOME -TAX,CENTRAL CIRCLE-1(1), AHMEDABAD vs. BEST OASIS LIMITED , MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 639/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

transfer prices to align them with arm's length prices determined under these rules and consequent adjustment made to the total income for tax purposes; (m) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the arm's length price. 15. It is, thus, found that

DEPUTY COMMISSIONER OF INCOME -TAX,CENTRAL CIRCLE-1(1), AHMEDABAD vs. BEST OASIS LIMITED , MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 638/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

transfer prices to align them with arm's length prices determined under these rules and consequent adjustment made to the total income for tax purposes; (m) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the arm's length price. 15. It is, thus, found that

DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. BEST OASIS LIMITED , MAHARASTRA

In the result, the appeal of the Revenue is dismissed

ITA 633/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

transfer prices to align them with arm's length prices determined under these rules and consequent adjustment made to the total income for tax purposes; (m) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the arm's length price. 15. It is, thus, found that