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4 results for “transfer pricing”+ Section 13(1)(d)clear

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Mumbai1,888Delhi1,660Chennai426Bangalore358Hyderabad314Ahmedabad271Jaipur218Kolkata151Chandigarh137Indore132Pune116Cochin112Rajkot79Surat64Nagpur54Visakhapatnam51Lucknow40Cuttack35Raipur29Guwahati25Jodhpur20Dehradun18Agra18Amritsar15Jabalpur9Varanasi6Panaji5Ranchi4Allahabad4Patna2

Key Topics

Section 119Section 2(15)9Addition to Income4Section 143(3)3Section 123Section 260A3Exemption3

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

d) the said judgment and order dated 16.09.2013, the Hon'ble High Court had specifically dealt with the applicability of the amended provision of section 2(15) effective from the assessment year 2009-10; e) the judgment and order dated 16.09.2013 (supra) had attained finality as the revenue did not challenge the same by taking the matter before

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

d) the said judgment and order dated 16.09.2013, the Hon'ble High Court had specifically dealt with the applicability of the amended provision of section 2(15) effective from the assessment year 2009-10; e) the judgment and order dated 16.09.2013 (supra) had attained finality as the revenue did not challenge the same by taking the matter before

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

d) the said judgment and order dated 16.09.2013, the Hon'ble High Court had specifically dealt with the applicability of the amended provision of section 2(15) effective from the assessment year 2009-10; e) the judgment and order dated 16.09.2013 (supra) had attained finality as the revenue did not challenge the same by taking the matter before

MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

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

ITA 58/ALLD/2025[2014-15]Status: DisposedITAT Allahabad30 Sept 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Naman Agrawal, C.AFor Respondent: Shri A. K. Singh, Sr. DR

D Enterprises by taking advances from various persons against his own land to support my business as my business was suffering huge loss due to fire in my premises of shop which caused heavy loss to me in that year of fy 2013-14. So this contribution form Mrs Aditya Narayan Mishra should not be charged to my income