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66 results for “transfer pricing”+ Section 197clear

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Key Topics

Section 26346Section 143(3)17Section 143(2)8Section 139(9)6Section 250(6)6Section 69A6Section 2534Section 2504Addition to Income

M/S NECTAR LIFESCIENCE LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1497/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh17 Feb 2022AY 2015-16
For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 144C(13)Section 144C(5)Section 271Section 80

transferring the same to the non- exempt unit. In such eventuality arm's length price of steam is taken at NIL, resulting in adjustment of Rs.75,35,33,280/-. [Adjustment Rs.75,35,33,280 /-] 5.4 Thereafter the A.O. passed the draft assessment order dt. 28/12/2018 and proposed the addition

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

Showing 1–20 of 66 · Page 1 of 4

4
Deduction3
Capital Gains2
Long Term Capital Gains2
ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

197 of the I.T. Act to the petitioner for non-deduction of tax at source, in as much as, the petitioner is not able to pay any tax under the head "income from other sources" on the interest paid to it under Section 28 of the Act of 1894". A copy of the judgment and order dated 31.03.2016 passed

HARMALA,CHANDIGARH vs. ITO, WARD 1(1), NANGAL

ITA 432/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, in as much as, the\npetitioner is not able to pay any tax under the head \"income from other\nsources\" on the interest paid to it under Section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

ITA 731/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, in as much as, the\npetitioner is not able to pay any tax under the head \"income from other\nsources\" on the interest paid to it under Section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

ITA 668/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

ITA 539/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\"." A copy of the judgment and order dated 31.03.2016 passed

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

ITA 615/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head "income from other sources" on\nthe interest paid to it under section 28 of the Act of 1894".\nA copy of the judgment and order dated 31.03.2016 passed

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head "income from other sources" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed