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9 results for “transfer pricing”+ Section 246Aclear

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Key Topics

Section 26316Section 2539Section 143(2)9Section 250(6)8Section 246A8Section 143(3)8Section 142(1)8Section 1482

DESH MITTER GAIND,PANCHKULA vs. INCOME TAX OFFICER, WARD-1, PANCHKULA, PANCHKULA, HARYANA

ITA 454/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh29 Jan 2025AY 2011-12

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Of Cit(A) Bearing No. Itba/Nfac/S/250/2023-

For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Vivek Vardhan, JCIT-Sr.DR
Section 143(2)Section 148Section 250Section 253Section 48Section 50C

price at Rs.2,42,00,000/-. The question is when long term gain or short term gain arises. It is on the date on which an asset (whether long term or short term) is transferred. As per section 2(47) of the LT.Act, 1961:- transfer", in relation to a capital asset, includes,— (i) the sale, exchange or relinquishment

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal