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5 results for “transfer pricing”+ Section 260clear

Sorted by relevance

Mumbai278Delhi143Chennai62Hyderabad47Ahmedabad38Bangalore33Jaipur31Kolkata29Visakhapatnam22Pune13Chandigarh8Rajkot7Lucknow6Nagpur6Cuttack5Jodhpur5Varanasi5Surat3Amritsar1Patna1Jabalpur1

Key Topics

Section 26312Section 26012Section 119Section 269S8Section 12A6Section 271D4Section 11(1)(a)3Charitable Trust3Exemption3Deduction

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

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

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04
Section 11Section 11(1)(a)Section 12ASection 260Section 263

260 of the Act dated 10-10-2022 was proposed to be revised since the same was erroneous and prejudicial to the interest of the revenue. Copy of the notices for all the years is enclosed at page no.1-16 of the paper book. Detailed submissions were filed before the learned PCIT on 12-02- 2024 wherein the assessee submitted

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

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

3
Limitation/Time-bar3
Revision u/s 2633
ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05
Section 11Section 11(1)(a)Section 12ASection 260Section 263

260 of the Act dated 10-10-2022 was proposed to be revised since the same was erroneous and prejudicial to the interest of the revenue. Copy of the notices for all the years is enclosed at page no.1-16 of the paper book. Detailed submissions were filed before the learned PCIT on 12-02- 2024 wherein the assessee submitted

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

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

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06
Section 11Section 11(1)(a)Section 12ASection 260Section 263

260 of the Act dated 10-10-2022 was proposed to be revised since the same was erroneous and prejudicial to the interest of the revenue. Copy of the notices for all the years is enclosed at page no.1-16 of the paper book. Detailed submissions were filed before the learned PCIT on 12-02- 2024 wherein the assessee submitted

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

price and credited to the said fund were first liable to be used in adjusting the losses of the respondent society in the working year; thereafter in the repayment of initial loan from the Industrial Finance Corporation of India and then for redeeming the Government share and only in the event of any balance being left, it was liable

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

price and credited to the said fund were first liable to be used in adjusting the losses of the respondent society in the working year; thereafter in the repayment of initial loan from the Industrial Finance Corporation of India and then for redeeming the Government share and only in the event of any balance being left, it was liable