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.

2 results for “house property”+ Section 35Aclear

Sorted by relevance

Delhi28Mumbai16Chennai6Pune5Karnataka5Ahmedabad4Hyderabad2Bangalore2Cuttack2Rajkot1Cochin1Jaipur1Chandigarh1

Key Topics

Section 92C5Section 143(3)4Section 144C(5)2Comparables/TP2

M/S MANN & HUMMEL FILTER PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee's appeal is partly allowed for statistical purposes

ITA 466/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Nov 2019AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S. Mann & Hummel Filter Private Vs. Dy. Commissioner Of Limited, Income Tax, 2Nd Floor, Prasad Enclave, Circle 4(1)(2), 118, 119 Industrial Suburb, Bangalore. 2Nd Stage, 5Th Main, Yeshwantpura, Bangalore-560 022 Pan Aaecm4056D (Appellant) (Respondent)

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri M. Vijay Kumar, Addl. CIT (D.R)
Section 143(2)Section 143(3)Section 92C

35A whereas the DRP has passed the order considering the objections of the assessee, the TP adjustment and TPO findings vide order dt.17.12.2015. Subsequently, the Assessing Officer passed final assessment order dt.19.01.2016 with TP adjustment to the extent of Rs.55,22,394. Aggrieved by the TPO order, the assessee has filed an appeal with the Tribunal

M/S. E4E BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, BANGALORE

In the result, the assessee’s appeal for asst

ITA 451/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazit(Tp)A No.451/Bang/2017 (Assessment Year : 2012-13) M/S. E4E Business Solutions India Pvt. Ltd., 5Th Floor, Vakil Square, Bannerghatta Road, Bengaluru. ……. Appellant Pan – Aaaci 6324A. Vs. The Income-Tax Officer, Ward 2(1)(2), Bengalore. …………..Respondent

For Appellant: Shri Ravindra T, C.AFor Respondent: Shri R.N. Parbat, CIT-III (D.R)
Section 115JSection 143(3)Section 144C(5)Section 92CSection 92C(3)(c)Section 92D

House V DCIT (ITA No: 487/Mum/2014). (iii) The adjustment is to be restricted for delay in payment; upto the end of the financial year. 18.4 Before us, the ld AR submitted that by proposing the notional interest on outstanding receivables from AE, the TPO has tried to bring within the ambit of sec 92 of the Act, a transaction that