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156 results for “transfer pricing”+ Section 73(4)clear

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Key Topics

Addition to Income39Section 153A38Section 143(3)29Section 26327Section 13227Section 143(2)19Section 250(6)19Section 13(3)18Section 69A

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

ITA 583/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 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

Showing 1–20 of 156 · Page 1 of 8

...
16
Penalty10
Exemption8
Reassessment8
Section 127
Section 132
Section 153A
Section 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

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

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 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

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 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

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

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

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

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

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

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

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

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

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

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

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

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

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

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

Section 69B of the Act. In absence of any other material on\nrecord, addition was correctly deleted. Tax Appeal is, therefore, dismissed.”\n11. A perusal of the above judgments would indicate that mere valuation report is not\nsufficient to conclude that the assessee has made unexplained investment. From perusal\nof the assessment, nowhere it reveals that inspite of search, Revenue

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

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

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 716/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 705/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 719/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 714/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 718/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 717/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 710/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

73,668,055 6.5% of LTCG u/s 69C towards alleged commission expenses 496,800,171 1,235,875,452 Sub-total -ANS-(C) - 1,732,675,623 Particulars A.Y. 2011-12 A.Y. 2013-14 A.Y. 2014-15 Total Total Sale proceeds u/s 68 (on a/c of alleged NA NA NA NA 581,711,166 581,711,166 bogus LTCG