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.

153 results for “transfer pricing”+ Section 274clear

Sorted by relevance

Delhi487Mumbai443Karnataka244Bangalore153Jaipur107Ahmedabad82Chennai61Pune52Hyderabad42Kolkata33Indore25Chandigarh22Cuttack18Calcutta17Telangana10Visakhapatnam9Surat8Raipur6Lucknow6Rajkot5SC4Jodhpur4Rajasthan3Ranchi2Andhra Pradesh1Nagpur1Cochin1Agra1Varanasi1Punjab & Haryana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)87Addition to Income59Transfer Pricing56Section 92C48Comparables/TP43Section 10A33Section 14830Section 133A25Disallowance

MATCHMOVE INDIA PRIVATE LIMITED,BANGALORE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND INCOME TAX OFFICER, WARD 4(1)(3), BANGALORE, BANGALORE

In the result, ground no. 4 of the Appeal is allowed with above direction

ITA 2255/BANG/2024[2021-22]Status: DisposedITAT Bangalore08 Apr 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.Ittpa No. 2255/Bang/2024 Assessment Year : 2021-22

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Divya K. J – CIT
Section 143(3)

Transfer Pricing Grounds: 3. Adjustment on account of re-determination of ALP for software development services rendered by the Appellant to its AEs amounting to INR 10,25,38,320 3.1. Erred by not accepting the economic analysis undertaken by the Appellant in accordance with the Act and the corresponding Rules, conducting a fresh economic analysis for the determination

INVTEVA PRODUCTS INDIA AUTOMOTIVE PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed in the terms indicated above

Showing 1–20 of 153 · Page 1 of 8

...
22
Section 132(4)21
Section 14718
Section 13118
ITA 830/BANG/2017[2012-13]Status: DisposedITAT Bangalore18 Jan 2019AY 2012-13

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri M. P. Lohia, C. AFor Respondent: Shri C. H. Sundar Rao, CIT (DR)
Section 143Section 143(3)Section 144Section 253(1)(d)

Transfer pricing adjustment without giving benefit of +/- 5 percent as available under proviso to section 92C(2) of the Act Erred in computing the arm's length price of the international transactions, without taking into account the benefit of +/- 5 per cent variation from the mean where it is within the range, which is permitted and opted

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 308/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

transfer pricing analysis. The basis for the costs incurred, the activities for which they were incurred, and the benefit accruing to the Taxpayer from those activities must all be proved to determine first, whether, and how much, of such expenditure was for the purpose of benefit of the Taxpayer, and secondly, whether that amount meets ALP criterion. In the present

UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 345/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

transfer pricing analysis. The basis for the costs incurred, the activities for which they were incurred, and the benefit accruing to the Taxpayer from those activities must all be proved to determine first, whether, and how much, of such expenditure was for the purpose of benefit of the Taxpayer, and secondly, whether that amount meets ALP criterion. In the present

M/S INATECH INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-3(1)(4), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2012-13

ITA 214/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Apr 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Surya Narayana, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT-DR
Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

Transfer Pricing Officer passed under sub-section (3) of section 92CA;” 5.1.3 In the case on hand, there has been an order under section 92CA of the Act passed by the TPO and therefore it is amply clear that the assessee is an “eligible assessee” entitled to receive a draft order of assessment. In these circumstances, the issuance

M/S. UNITED SPIRITS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)
Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

section 144C(10) of the Act, every direction issued by Ld DRP shall be binding upon the AO. Further, as per sec.144C(13), the assessing officer shall complete the assessment in conformity with the directions issued by Ld DRP. He submitted that the assessing officer, in the instant case, did not pass the final assessment order in conformity with

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

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

ITA 2532/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 May 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai for Shri K.R. VasudevanFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)Section 144C(13)Section 14ASection 37Section 92C

Transfer Pricing Officer-TOP under Section 92CA could be invalid and bad in law. 7. It is for this precise reason, Tribunal has rightly held that order passed by the TPO and. DRP is unsustainable in the eyes of law. The said finding is based on the authoritative principles enunciated by the Hon'ble Supreme Court in Kolhapur Canesugar Works

NXP INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BENGALURU

In the result, both the appeals are partly allowed for statistical purposes

ITA 2861/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Apr 2020AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Sri.Vikram Vijayaraghavan, AdvocateFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 143(3)Section 144CSection 144C(5)

section 271 (1)(c) of the Act. All the above grounds may be considered independent and without prejudice of each other. The Appellant craves leave to add, alter, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal, so as to enable

M/S TYCO FIRE & SECURITY INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by assessee stands partly allowed as indicated hereinabove

ITA 3363/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3363/Bang/2018 Assessment Year : 2014-15 M/S. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner Of D-601, Rmz Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. Pan: Aabct0087C Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 05-01-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against The Final Assessment Order Dated 26.10.2018 Passed By The Ld.Acit, Circle – 7(1)(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Tyco Fire & Security India Private Limited (Hereinafter Referred To As "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Dated October 26, 2018 Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 ("The Act") Pursuant To The Directions Dated September 20, 2018 Issued By The Dispute Resolution Panel (Hereinafter Referred To As The "Drp") U/S 144C (5) Of The Act (`The Impugned Order') Inter-Alia On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law:

For Appellant: Shri Rajan Vora, CA
Section 133(6)Section 143(3)Section 144C

transfer pricing regulations in harmony, the adjustments should be made on the tested party. 25. The reliability and accuracy of adjustments would largely depend on availability of reliable and accurate data. For certain types of adjustments, relevant data for comparables may either not be available in public domain or may not be reliably determinable based on information available in public

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

In the result, the appeal filed by the assessee is partly allowed

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

274 of the paper book; page 330 to 331 of the paper book, being the relevant extracts of the Transfer Pricing Study Report). 9.1 During the course of proceeding before the TPO, the sample copies of invoices evidencing the purchases made from Whyte & Mackay was made available to him (page 704 of the paper book). The TPO relying upon

SOCIETE GENERALE GLOBAL SOLUTION CENTRE PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(2), BENGALURU

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

ITA 2580/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Jan 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, Sr. CounselFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 115JSection 143(3)Section 271Section 274

transfer pricing adjustment after charging mark-up on recovery transactions entered with associated enterprise without appreciating the submissions filed by the Appellant that these were mere pass through transactions. The Ld. Panel/ AO has not taken cognizance of the submissions filed by the Appellant and erred in upholding the actions of the Ld. TPO. (b) Although the TPO has proposed

YOKOGAWA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal is allowed

ITA 1715/BANG/2016[2012-13]Status: DisposedITAT Bangalore11 Mar 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Nageshwar Rao, AOvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143Section 144Section 234BSection 253

Transfer Pricing Officer ("TPO") to determine the Arm's Length Price ("ALP") by following the Hon'ble Bangalore Tribunal's decision in assessee's own case for AY 2007-08, without taking cognizance of the fact that the 3d and 4 1h grounds of objections are factual grounds pertaining only to the AY 2011-12 and are not covered

SUBEX LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

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

ITA 282/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ajay Rotti, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 143(3)Section 144BSection 144C(13)Section 92C(3)Section 92DSection 9A(3)

Transfer Pricing Documentation ('TP Study') maintained by the Appellant as per Section 92D of the Act read with Rule 10D of the Income-tax Rules, 1962 ('the Rules') on account of mere difference of interpretation in selection of filters. The Hon'ble DRP erred in upholding the actions of Ld. TPO/ NFAC. 4.2. The Ld. TPO's/ NFAC's action

STERLING COMMERCE PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result the appeal by the Assessee is partly allowed

ITA 1497/BANG/2010[2006-07]Status: DisposedITAT Bangalore28 Jun 2019AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92C

transfer pricing adjustment u/s 92CA, by the TPO for the ITES segments was erroneous. We have considered the submissions made by the assessee. This issue has been discussed by the TPO in para 2.8 of his order. In this case the TPO had asked the assessee to submit the details and nature of recovery of expenses received

HUAWEI TECHNOLOGIES INDIA PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-11(2), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 2051/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

section 92C, the arm's length price in relation to an international transaction [or a specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely :— (a) to (d)...... (e)transactional net margin method, by which,— (i) the net profit margin realised by the enterprise from an international transaction

HUAWEI TECHNOLOGIES INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 1940/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Aug 2021AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

section 92C, the arm's length price in relation to an international transaction [or a specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely :— (a) to (d)...... (e)transactional net margin method, by which,— (i) the net profit margin realised by the enterprise from an international transaction

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE vs. M/S HUAWEI TECHNOLOGIES INDIA PVT LTD , BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 2140/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

section 92C, the arm's length price in relation to an international transaction [or a specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely :— (a) to (d)...... (e)transactional net margin method, by which,— (i) the net profit margin realised by the enterprise from an international transaction

ANSR GLOBAL CORPORATION PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal is partly allowed

ITA 225/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Apr 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathyit(Tp)A No.225/Bang/2021 Assessment Year : 2016-17 M/S. Ansr Global Corporation Pvt. Ltd., Acit, Vs. Ground Floor, Block L1, Circle – 1(1)(1), Manyata Embassy Business Park, Bengaluru. Sez, Outer Ring Road, Nagwara, Bengaluru-560 045. Pan : Aaecn 7296 E Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

Transfer of Shares in Tax Havens (like in the case of Vodafone etc.), if based on relevant facts, such substantial questions of law could be raised before the High Court under Section 260-A of the Act, the Courts could have embarked upon such exercise of framing and answering such substantial question of law. On the other hand, the appeals

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

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

ITA 2355/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jun 2020AY 2015-16

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.2355/Bang/2019 (Assessment Year: 2015-16) M/S. Goldman Sachs Services Pvt. Ltd., Wing A, B & C, Helios Business Park, 150, Orr, Kadubeesanahalli, Bangalore-560103 ….Appellant Pan Aaccg 2435N Vs. Joint Commissioner Of Income Tax, Special Range 3, Bangalore. ……Respondent.

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)
Section 143(3)Section 144CSection 144C(5)Section 92CSection 92C(3)

Transfer Pricing Adjustment to the extent of Rs.61,43,50,100/- and disallowance under Section 14A of Rs.1,37,500/-, deduction 13 IT(TP)A No.2355/Bang/2019 under Section 80G of the Act of Rs.1,12,60,750/- and disallowance under Section 40 (a)(i) of the Act of Rs.48,35,91,738/- with assessed the total income of Rs.493

NTT DATA INFORMATION PROCESSING SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 297/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 143(3)

transfer pricing adjustment on account of the interest on outstanding receivables amounting to INR 70,32,196. 7.2. The learned TPO/ AO/ DRP have erred, in law and in facts, by re- characterizing the outstanding trade receivables as on 31st March, 2016 as a loan transaction, without appreciating that the outstanding trade receivable from the AE is not an international