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7 results for “transfer pricing”+ Section 40aclear

Sorted by relevance

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Key Topics

Reassessment7Disallowance7Section 40A(2)(b)6Section 406Section 40A(3)4

M/S THE REGIONAL AGRO INDUSTRIAL DEVELOPMENT COOPERATIVE OF KERALA LTD,KANNUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR RANGE

ITA 563/COCH/2025[2010-11]Status: DisposedITAT Cochin18 Nov 2025AY 2010-11

Bench: The Tribunal Within The Time Prescribed. Accordingly, The Delay Of 69 Days In Filing The Present Appeal Is Condoned.

For Appellant: Shri Suresh KumarFor Respondent: Smt. Leena Lal
Section 143(3)Section 147Section 148Section 250Section 40A(3)

Section 40A(3) of the Act. The aforesaid disallowance was confirmed by the Learned CIT(A) as the appeal preferred by the Assessee challenging the aforesaid disallowance was dismissed by the Learned CIT(A) vide Order, dated 24/03/2025, impugned by way of present appeal on the grounds reproduced in paragraph 2 above. 4. We have heard both the sides

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 626/COCH/2022[2007-2008]Status: DisposedITAT Cochin31 Aug 2023AY 2007-2008

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 627/COCH/2022[2009-2010]Status: DisposedITAT Cochin31 Aug 2023AY 2009-2010

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 625/COCH/2022[2006-2007]Status: DisposedITAT Cochin31 Aug 2023AY 2006-2007

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

M/S SULAIKHA CLAY MINES,TRIVANDRUM vs. DCIT ,CIRCLE 1(2), TRIVANDRUM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 937/COCH/2022[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 624/COCH/2022[2005-2006]Status: DisposedITAT Cochin31 Aug 2023AY 2005-2006

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead

SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 623/COCH/2022[2004-2005]Status: DisposedITAT Cochin31 Aug 2023AY 2004-2005

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)

transfer from or, as the case may be, to, another working partner – both conspicuous by their absence. The distance of the site from Alappuzha, where only two ladies are said to reside, may be more or less w.r.t. their places of residence for the other three ladies. It is the nature of work, duly exhibited, that would the lead