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37 results for “transfer pricing”+ Section 251(2)clear

Sorted by relevance

Mumbai160Delhi157Jaipur51Chennai37Hyderabad35Chandigarh31Bangalore25Pune19Indore15Ahmedabad12Lucknow11Nagpur11Kolkata9Rajkot8Surat7Visakhapatnam6Cuttack6Cochin5SC4Guwahati3Raipur3Amritsar3Jodhpur2Varanasi1

Key Topics

Section 143(3)31Section 153A16Section 13214Section 132(4)12Section 2633Addition to Income3Section 1472Disallowance2

PARRY INFRASTRUCTURE CO P LTD. ,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1) , CHENNAI

In the result, the appeal filed by the assessee is partly-allowed

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

price of the flats in the project at Rs.27,000/-, however, on verification it is found to be Rs.26,414/- ). To that extent, the sales disclosed were understated. Further, the appellant has paid an extra consideration of Rs.3,56,06,250/- to its holding company EID Parry on account of land cost u/s.40A(2)(b). Based on work order

DCIT, CORPORATE CIRCLE - 1(1),, CHENNAI vs. M/S. ALLIANCE GRANIMARMO PVT. LTD.,, CHENNAI

Showing 1–20 of 37 · Page 1 of 2

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

ITA 2579/CHNY/2019[2009-10]Status: DisposedITAT Chennai28 Aug 2024AY 2009-10

price variation.\nWe also note that the Ld. First appellate authority in his order supra, extracted\nherein above has analyzed the issue in great detail, inter-alia, by considering\nthe remand report of the AO 26.02.2019. The Ld. Counsel for the assesse has,\nthrough his copies of invoices and shipping bills placed in the paper book,\nvividly explained that there

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

ITA 283/CHNY/2024[2015-16]Status: DisposedITAT Chennai26 Nov 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

transfer of funds through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the Appellant from such funds by withdrawing the same from the bank. Appellant from such funds by withdrawing the same from

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

ITA 287/CHNY/2024[2019-20]Status: DisposedITAT Chennai26 Nov 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

transfer of funds through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the Appellant from such funds by withdrawing the same from the bank. Appellant from such funds by withdrawing the same from

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

ITA 286/CHNY/2024[2018-19]Status: DisposedITAT Chennai26 Nov 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

transfer of funds through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the Appellant from such funds by withdrawing the same from the bank. Appellant from such funds by withdrawing the same from

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

ITA 285/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Nov 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

transfer of funds through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the through bank from the group entity and incurring of expenditure by the Appellant from such funds by withdrawing the same from the bank. Appellant from such funds by withdrawing the same from

SANJJAY SAUMYHA,SALEM vs. PRINCIPAL CIT, COIMBATORE

The appeal stands dismissed

ITA 392/CHNY/2024[2013-14]Status: DisposedITAT Chennai05 Nov 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.392/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2013-14) Mrs. Sanjjay Saumyha Pcit बनाम/ 251 A, Omalur Main Road, Swarnapuri, Coimbatore-1. Vs. Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeyps-0117-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri T. Banusekar (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Dr. R. Mohan Reddy (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 15-10-2024 घोषणा की तारीख /Date Of Pronouncement : 05-11-2024 आदेश / O R D E R

For Appellant: Shri T. Banusekar (Advocate)-Ld. ARFor Respondent: Dr. R. Mohan Reddy (CIT) - Ld. DR
Section 14Section 147Section 263Section 40

251 A, Omalur Main Road, Swarnapuri, Coimbatore-1. Vs. Salem-636 004. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AEYPS-0117-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)-Ld. AR " थ"कीओरसे/Respondent by : Dr. R. Mohan Reddy (CIT) - Ld. DR सुनवाई की तारीख/Date of Hearing : 15-10-2024 घोषणा की तारीख /Date of Pronouncement

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3371/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

251 (Del), SLP dismissed by \nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR \n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT \nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT \nDelhi

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MOHANLAL JEWELLERS PRIVATE LIMITED, CHENNAI

In the result, all the all the appeals filed by the assessee is is partly allowed

ITA 1396/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Sept 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 153A

251,80,24,276 270,98,30,340 270,98,30,340 129,31,69,663 2. Addition on account of 20,44,84,681 20,44,84,681 41,26,91,635 30,45,93,750 31,00,17,604 31,00,17,604 13,16,35,575 ‘Making Charges’ received from customers 3. Addition on a/c of ‘Byaj

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MOHANLAL JEWELLERS PRIVATE LIMITED, CHENNAI

ITA 1394/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Sept 2025AY 2018-19
For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153A

251,80,24,276 | 270,98,30,340 | 129,31,69,663\n2. | Addition on account of ‘Making Charges’ received from customers | 20,44,84,681 | 41,26,91,635 | 30,45,93,750 | 31,00,17,604 | 13,16,35,575\n3. | Addition on a/c of ‘Byaj

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P.P. CONSTRUCTIONS, KARUR

ITA 2531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

ITA 3377/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3390/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 200/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 210/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Feb 2026AY 2011-12

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

P PALANISMAY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 211/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

PALANISAMY RAGHYPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3372/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 219/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

M/S. P.P.FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 208/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

251 (Del), SLP dismissed\nby the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 217/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

251 (Del), SLP dismissed by\nthe Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR\n254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT\nChandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT\nDelhi