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11 results for “transfer pricing”+ Section 77clear

Sorted by relevance

Mumbai834Delhi603Chennai179Bangalore166Hyderabad155Jaipur110Ahmedabad107Chandigarh76Cochin70Kolkata63Indore37SC37Pune34Raipur27Surat27Visakhapatnam25Rajkot23Nagpur21Agra19Jodhpur13Cuttack11Lucknow9Panaji4Amritsar4A.K. SIKRI ROHINTON FALI NARIMAN2Guwahati2MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 801A63Addition to Income11Section 269S8Section 153A7Section 807Section 194C7Deduction7Disallowance7Section 376

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

ITA 373/CTK/2023[2008-09]Status: DisposedITAT Cuttack29 Aug 2024AY 2008-09
For Appellant: Shri P.K.Jesthi & Tarun Patnaik, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 37

price was deliberately suppressed or that actual consideration received was more. The vital fact of the value/price realized by the petitioner against the invoice issued, was neither gone into nor any definite opinion was expressed thereto. In any case, no material was discovered by the commission, as may support that "relief'. 15. That, vital fact fell within the domain

Section 271D4
Section 143(3)4
Penalty2

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

ITA 374/CTK/2023[2009-10]Status: DisposedITAT Cuttack29 Aug 2024AY 2009-10
For Appellant: Shri P.K.Jesthi & Tarun Patnaik, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 37

price was deliberately suppressed or that actual consideration received was more. The vital fact of the value/price realized by the petitioner against the invoice issued, was neither gone into nor any definite opinion was expressed thereto. In any case, no material was discovered by the commission, as may support that "relief'. 15. That, vital fact fell within the domain

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

77,855 58,30,209 GRIL (JV) Total 17,51,37,632 34,32,503 9,06,54,366 ^35,80,390 70,12,893 7 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 3.2.3] Copy of following documentary evidences as filed during the course of appellate proceedings so as to justify that

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

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