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5 results for “transfer pricing”+ Section 271Eclear

Sorted by relevance

Mumbai44Jaipur21Indore19Hyderabad8Chennai5Delhi5Pune3Amritsar2Cuttack2Kolkata1Bangalore1SC1Surat1

Key Topics

Section 13211Section 153A11Section 271D2Section 271E2Section 234A2Penalty2Disallowance2Addition to Income2

C.KISHANLAL,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

ITA 2928/CHNY/2017[2006-07]Status: DisposedITAT Chennai20 Dec 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.2928, 2929, 2930 & 2931/Chny/2017 "नधा"रण वष" /Assessment Years :2006-07, 2006-07, 2006-07, 2012-13

For Appellant: Shri. B. Ramakrishnan, FCAFor Respondent: Shri. Sailendra Mamidi, PCIT
Section 132Section 153ASection 234ASection 271DSection 271E

transferred on the very same date to assessee’s account. There was no source shown for the deposits in the bank account. (v) Smt. V. Suvitha "9,00,000/- - Smt. V. Suvitha, daughter-in- law of the assessee, though she had confirmed that she had given "9,00,000/- to the assessee, she was only a ITA Nos.2928 to 2932/17

KISHANLAL & SONS (HUF),CHENNAI vs. ACIT CENTRAL CIRCLE 3(3), CHENNAI

ITA 2932/CHNY/2017[2006-07]Status: DisposedITAT Chennai20 Dec 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.2928, 2929, 2930 & 2931/Chny/2017 "नधा"रण वष" /Assessment Years :2006-07, 2006-07, 2006-07, 2012-13

For Appellant: Shri. B. Ramakrishnan, FCAFor Respondent: Shri. Sailendra Mamidi, PCIT
Section 132Section 153ASection 234ASection 271DSection 271E

transferred on the very same date to assessee’s account. There was no source shown for the deposits in the bank account. (v) Smt. V. Suvitha "9,00,000/- - Smt. V. Suvitha, daughter-in- law of the assessee, though she had confirmed that she had given "9,00,000/- to the assessee, she was only a ITA Nos.2928 to 2932/17

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

ITA 677/CHNY/2025[2018-19]Status: DisposedITAT Chennai12 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872, ITA Nos.675 to 675 to 680/Chny/2025 (AYs 2016 16-17 to 2021-22) M/s. Lalithaa Jewellery Mart Ltd. M/s. Lalithaa Jewellery Mart Ltd. :: 38 :: submitted that, the entries in the books

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

ITA 678/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872, ITA Nos.675 to 675 to 680/Chny/2025 (AYs 2016 16-17 to 2021-22) M/s. Lalithaa Jewellery Mart Ltd. M/s. Lalithaa Jewellery Mart Ltd. :: 38 :: submitted that, the entries in the books

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

ITA 679/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872, ITA Nos.675 to 675 to 680/Chny/2025 (AYs 2016 16-17 to 2021-22) M/s. Lalithaa Jewellery Mart Ltd. M/s. Lalithaa Jewellery Mart Ltd. :: 38 :: submitted that, the entries in the books