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69 results for “transfer pricing”+ Section 195(1)clear

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Key Topics

Section 26346Section 13(3)24TDS20Section 143(3)18Section 153A15Section 13215Deemed Dividend14Section 153D13Section 12711

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

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

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

transfer pricing exercise for the purpose of Arm's Length Price determination. Yet, the fact remains that the overseas owner did not set up any other licensee, at least in the area where the assessee operated, to operate as a rival. Under the Trade Mark Act, especially Section 48, as long as [he arrangement existed, the assessee

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh

Showing 1–20 of 69 · Page 1 of 4

Exemption8
Section 194H6
Addition to Income6
03 Mar 2025
AY 2015-16
Section 127Section 132Section 153ASection 153D

1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante clause which covers the provisions of section

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n29\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante clause which covers the provisions of section

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

1\n5. Vaishali Aggarwal 2017-18 Assessee 482/Chandi/2023 2\n6. Vaishali Aggarwal 2018-19 Assessee 483/Chandi/2023 3\n7. Balram Krishan\nAggarwal\n2017-18 Assessee 731/Chandi/2023 4\n8. Balram Krishan\nAggarwal\n2018-19 Assessee 732/Chandi/2023 4\n9. Balram Krishan\nAggarwal\n2012-13 Assessee 726/Chandi/2023 4\n10. Balram Krishan\nAggarwal\n2013-14 Assessee 727/Chandi/2023 4\n11. Balram Krishan\nAggarwal\n2014-15 Assessee

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante clause which covers the provisions of section

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante clause which covers the provisions of section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

price fluctuations. The reliance in\nthis respect can be placed on the following decisions:\n“(i) [Assistant Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust [2021] 126 taxmann.com 158 (Kolkata - Trib.)\n(ii) Champaklal S. Kasat v. Deputy Commissioner of Income-tax, Cent. Cir. 1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n-\n-\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n-\n-\n42. The lead case taken up is Scott Edil Advance Research Laboratories and Education\nLimited( herein

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 132Section 153ASection 153D

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n42. The lead case taken up is Scott Edil Advance Research Laboratories and\nEducation Limited( herein after referred

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n-\n-\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n-\n-\n42. The lead case taken up is Scott Edil Advance Research Laboratories and Education\nLimited( herein

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/ 2024\n1-5\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/ 2024\n1-5\n42. The lead case taken up is Scott Edil Advance Research Laboratories and\nEducation Limited( herein after referred

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n-\n-\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n-\n-\n42. The lead case taken up is Scott Edil Advance Research Laboratories and\nEducation Limited( herein

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n- -\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n- -\n42. The lead case taken up is Scott Edil Advance Research Laboratories and Education\nLimited( herein after referred

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

195-\n197\nPara 7.4\n\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n\n-\n\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n\n-\n\n42. The lead case taken up is Scott Edil Advance Research Laboratories

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante clause which covers the provisions of section

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

195-\n197\nPara 7.4\n6\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2017-\n18\nDepartme\nnt\n94/Chandi\n/\n2024\n1-5\n-\n-\n7\nScott Edil\nAdvance Research\nLaboratories and\nEducation Limited\n2018-\n19\nDepartme\nnt\n93/Chandi\n/\n2024\n1-5\n-\n-\n42. The lead case taken up is Scott Edil Advance Research Laboratories and Education\nLimited( herein

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 1592/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Jan 2022AY 2014-15

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR
Section 144

Transfer Pricing Adjustment of Rs.8,05,24,450/- in respect of corporate services fees. The TPO applied CUP as the most appropriate method and determined ALP of the transaction as Nil. The TPO has further observed that no independent party would have made a similar 4 आअसं.253/ चंडीगढ़/2016(िन.व.2011-12) आअसं.1592/ चंडीगढ़/2018

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 253/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Jan 2022AY 2011-12

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR
Section 144

Transfer Pricing Adjustment of Rs.8,05,24,450/- in respect of corporate services fees. The TPO applied CUP as the most appropriate method and determined ALP of the transaction as Nil. The TPO has further observed that no independent party would have made a similar 4 आअसं.253/ चंडीगढ़/2016(िन.व.2011-12) आअसं.1592/ चंडीगढ़/2018

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO