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6 results for “transfer pricing”+ Exemptionclear

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Key Topics

Section 80I18Section 54B7Section 806Deduction4Section 8013Section 8O3Business Income3Section 1432Capital Gains2Long Term Capital Gains

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E

price at which the land was sold and whether the owner would have ever sold the land valuing it as a property yielding agricultural produce on the basis of its yield? At the risk of repetition, we may mention that not all of these factors would be present or absent in any case and that in each case

AKRAM,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

2
Addition to Income2

Appeal is partly allowed for statistical purposes in above terms

ITA 6373/DEL/2017[2009-10]Status: DisposedITAT Dehradun07 Jan 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: NoneFor Respondent: Sh. Mayank Kumar, Addl. CIT DR
Section 142(1)Section 144Section 148

exempt from tax as it arose from the sale of agriculture land. It has been argued that the assessment order has been passed assuming incorrect facts and o. incorrect application of law and without giving sufficient opportunity of hearing to the appellant. The assessment order is based upon conjectures, surmises and is wrong in law, in determining non-taxable income

BHARTIYA KISSAN CHARITABLE CLUB TRUST,ROORKEE vs. ITO (EXEMPTION), DEHRADUN

In the result, ground relating to the addition of ₹ 15 lakhs as anonymous donation is allowed

ITA 10/DDN/2019[2013-14]Status: DisposedITAT Dehradun13 May 2020AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2013-14 Appellant Respondent Bhartiya Kissan Charitable The Income Tax Officer Club Trust Vs. Exemptions Viil. Sultaur Dehradun Sabatwalli Roorkee 247667 Pan Aabtb6963G ( Appellant ) ( Respondent )

Section 115BSection 143

Exemption), Dehradun [ The ld AO] under section 143 (3) of The Income Tax Act 1961 [ The Act] for assessment year 2013 – 14 dated 14 March 2016 , wherein the appeal of the assessee is partly allowed. 02 The assessee is a charitable trust formed as per trust deed dated 9/7/2009 with an initial contribution of ₹ 1000. The assessee filed return

ITO, WARD- 2(4), DEHRADUN vs. STATE INFRASTRUCTURE & INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD., DEHRADUN

In the result, the appeals of the revenue are dismissed

ITA 4201/DEL/2017[2013-14]Status: DisposedITAT Dehradun23 May 2022AY 2013-14

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Us

Section 80Section 801Section 80ISection 8O

price. The said interest income in case of these three industrial estates is eligible for deduction U/s 80IA and also in case of other industrial estates is not eligible to deduction U/s 801 A, is a business income of the assessee and is an integral part of the legitimate business receipts and are directly related and originate from the eligible

ITO, WARD- 2(4), DEHRADUN vs. STATE INFRASTRUCTURE & INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD., DEHRADUN

In the result, the appeals of the revenue are dismissed

ITA 4200/DEL/2017[2011-12]Status: DisposedITAT Dehradun23 May 2022AY 2011-12

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Us

Section 80Section 801Section 80ISection 8O

price. The said interest income in case of these three industrial estates is eligible for deduction U/s 80IA and also in case of other industrial estates is not eligible to deduction U/s 801 A, is a business income of the assessee and is an integral part of the legitimate business receipts and are directly related and originate from the eligible

ITO, WARD- 2(4), DEHRADUN vs. STATE INFRASTRUCTURE & INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD., DEHRADUN

In the result, the appeals of the revenue are dismissed

ITA 4202/DEL/2017[2010-11]Status: DisposedITAT Dehradun23 May 2022AY 2010-11

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Us

Section 80Section 801Section 80ISection 8O

price. The said interest income in case of these three industrial estates is eligible for deduction U/s 80IA and also in case of other industrial estates is not eligible to deduction U/s 801 A, is a business income of the assessee and is an integral part of the legitimate business receipts and are directly related and originate from the eligible