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3 results for “transfer pricing”+ Section 43Cclear

Sorted by relevance

Mumbai28Ahmedabad18Hyderabad7Visakhapatnam5Kolkata4Cochin3Bangalore3Delhi2Jodhpur1

Key Topics

Section 1487Section 115J5Section 143(3)4Section 1473Section 113Section 153A3Section 1512Section 143(2)2

GREEN ORCHAND FARM HOUSES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 879/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Saravanan B., D.R
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 154Section 43C

transfer of 79 acres of land, irrespective of the Stamp Duty Valuation of the land. This price was fixed by the Hon. Arbitrator by taking into consideration all the facts of the case, including the Agreement of Sale executed in June 2009. Green Orchard Farm Houses, Bangalore Page 7 of 25 3.5 She submitted that the Learned Assessing Officer however

ING VYSYA BANK LTD. vs. ACIT,

In the result, revenue’s appeal for Assessment Year 2007-08 is dismissed

ITA 898/BANG/2013[2007-08]Status: DisposedITAT Bangalore06 Feb 2015AY 2007-08

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)
Section 115JSection 143(3)

Transfer of Undertakings) Act, he relied on the decision of the Hon’ble Supreme Court has, in case of Apollo Tyres Ltd. Vs. CIT [2002] 255 ITR 273, wherein it was held that the assessing officer had no power to rework the book profit if the profits were computed in accordance with Parts II and II of Schedule

M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

transferred to an officer who is subordinate to the respondent. 2.9 In view of the above submissions, Ld. A.R. prayed that the Tribunal be pleased to direct the learned Principal Commissioner of M/s. Devaraj Urs Educational Trust For Backward Classes (Regd), Kolar Page 7 of 61 Income Tax to restore the registration u/s 12A of the Act with immediate effect