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69 results for “transfer pricing”+ Section 41(4)clear

Sorted by relevance

Mumbai1,151Delhi984Hyderabad230Chennai227Bangalore189Ahmedabad167Jaipur141Chandigarh132Indore80Cochin69Kolkata69Pune58Rajkot41Raipur33Surat33Visakhapatnam32Lucknow32Nagpur25Agra22Guwahati19Jodhpur17Cuttack16Amritsar16Varanasi5Allahabad3Panaji2Patna1

Key Topics

Section 250114Section 2(15)19Section 117Addition to Income7Section 143(3)6Section 12A5Exemption5Section 1474Section 133A4

US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee is partly allowed of statistical purposes

ITA 562/COCH/2022[2017-2018]Status: DisposedITAT Cochin21 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Us Technology International Pvt. Ltd. Acit, Circle - 1(1) 621, Nila, Technopark Campus 1St Floor, Aayakar Bhavan Vs. Kariyavattom, Trivandrum 695581 Kowdiar [Pan: Aaacu5628B] Thiruvananthapuram 695003 (Appellant) (Respondent)

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144C(3)Section 92C(3)

section 234B and 234C of the Act The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, the above grounds of appeal, either before or during the hearing of the appeal.” 3. At the outset, we note that the learned AR for the assessee before us submitted that issue raised by the assessee in ground

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

Showing 1–20 of 69 · Page 1 of 4

Section 2634
Survey u/s 133A4
Charitable Trust3

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

transfer pricing addition of Rs. 9,57,364/- to the income of the Assessee and holding that the international transactions pertaining to provision of corporate IT services do not satisfy the arm's length principle envisaged under the Act. 12.3 On the facts and in the circumstances of the case and in law, the Ld. AO/Ld. ΤΡΟ grossly erred

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL IRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 437/COCH/2024[2015-2016]Status: DisposedITAT Cochin20 Dec 2024AY 2015-2016

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue