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3 results for “transfer pricing”+ Section 55Aclear

Sorted by relevance

Mumbai46Ahmedabad6Pune5Kolkata5Surat3Bangalore3Chennai3Cochin3Lucknow3Jaipur2Chandigarh1Delhi1Cuttack1Raipur1

Key Topics

Section 56(2)(vii)3Section 142A3Section 143(3)2Section 50C2Section 142A(6)2Addition to Income2

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

In the result the appeal is dismissed

ITA 690/CHNY/2020[2016-17]Status: DisposedITAT Chennai23 Aug 2024AY 2016-17
Section 142ASection 142A(1)Section 142A(6)Section 143(1)Section 153Section 250

price or payment in kind or adjustment towards debt or for monetary\nconsideration. That the issue of ownership and possession nowhere\nform part of the provision and concept of transfer is alien to it.\n7.\nThe CIT (Appeals) and AO failed to take note of judgment in CIT vs\nDr.Laxmichand Narpal Nagda (1995 211 ITR 804 (Bom) wherein

SARAVANAN PRIYA ,CHENNAI vs. ITO, NCW 15(4), CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 1245/CHNY/2023[AY 2016-17]Status: DisposedITAT Chennai20 Feb 2024

Bench: Shri Mahavir Singh

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl CIT
Section 143(2)Section 143(3)Section 56(2)Section 56(2)(vii)

55A of the Act, with a view to ascertaining the fair market value of a capital asset, the AO may refer the valuation of capital asset to a DVO in certain circumstances. In the instant case, the circumstance is that the fair market value of the asset exceeds the value of the asset as claimed by the assessee by more

SARAVANAN ARUMUGAM,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2966/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Apr 2025AY 2014-15
Section 142ASection 143(3)Section 148Section 50CSection 50C(2)Section 55ASection 56(2)(vii)

55A cannot be\nacceded at the fag end of the time barring date.\n3.0 The Ld. Counsel of the assessee further submitted that the\nLd.CIT(A) affirmed the action of the Ld. AO without properly appreciating\ntrue facts of the case.\nIt is the case of the assessee that section 50C\nmandating stamp duty valuation is different than section