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8 results for “transfer pricing”+ Section 46clear

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Key Topics

Section 54B7Section 144C6Section 16Section 92D6Transfer Pricing6Addition to Income6Comparables/TP6Section 143(3)3

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

Transfer Pricing Officer passed under sub-section (3) of Section 92CA. For this class of assessees, it prescribes a collegium of three commissioners, once objections are preferred. Dispute Resolution Panel's powers: are co-terminous with the CIT(A), including the power to confirm, 11 I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 reduce or enhance the variation proposed and to consider

WEATHERFORD OIL TOOLS M E LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

ITA 7334/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

46, EC Road Circle-2, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACW1524G Assessee by: Sh. Salil Kapoor, Sh. Anil Chachra, Ms. Ananya Kapoor & Sh. S. L. Chandani, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 28.04.2025 ORDER Per Bench: These assessee’s and Revenue’s three cross appeals each involve the following relevant

ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LTD., DEHRADUN

ITA 7477/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

46, EC Road Circle-2, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACW1524G Assessee by: Sh. Salil Kapoor, Sh. Anil Chachra, Ms. Ananya Kapoor & Sh. S. L. Chandani, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 28.04.2025 ORDER Per Bench: These assessee’s and Revenue’s three cross appeals each involve the following relevant

WEATHERFORD OIL TOOLS M.E. LTD.,NOIDA vs. DCIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN

ITA 7848/DEL/2017[2014-15]Status: DisposedITAT Dehradun28 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

46, EC Road Circle-2, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACW1524G Assessee by: Sh. Salil Kapoor, Sh. Anil Chachra, Ms. Ananya Kapoor & Sh. S. L. Chandani, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 28.04.2025 ORDER Per Bench: These assessee’s and Revenue’s three cross appeals each involve the following relevant

ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN vs. WEATHERFORD OIL TOOLS M.E. LTD., DEHRADUN

ITA 417/DEL/2018[2014-15]Status: DisposedITAT Dehradun28 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

46, EC Road Circle-2, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACW1524G Assessee by: Sh. Salil Kapoor, Sh. Anil Chachra, Ms. Ananya Kapoor & Sh. S. L. Chandani, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 28.04.2025 ORDER Per Bench: These assessee’s and Revenue’s three cross appeals each involve the following relevant

WEATHERFORD OIL TOOLS ME LTD.,DEHRADUN vs. ACIT, CIRCLE- II, INTERNATIONAL TAXATION, DEHRADUN

ITA 5647/DEL/2018[2015-16]Status: DisposedITAT Dehradun28 Apr 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

46, EC Road Circle-2, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACW1524G Assessee by: Sh. Salil Kapoor, Sh. Anil Chachra, Ms. Ananya Kapoor & Sh. S. L. Chandani, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 28.04.2025 ORDER Per Bench: These assessee’s and Revenue’s three cross appeals each involve the following relevant

ACIT, CIRCLE- II, INTERNATIONAL TAXATION , DEHRADUN vs. WEATHERFORD OIL TOOLS M.E. LTD., DEHRADUN

ITA 5696/DEL/2018[2015-16]Status: DisposedITAT Dehradun28 Apr 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. Anil ChachraFor Respondent: Sh. Mithun Shete, Sr. DR
Section 1Section 92D

46, EC Road Circle-2, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAACW1524G Assessee by: Sh. Salil Kapoor, Sh. Anil Chachra, Ms. Ananya Kapoor & Sh. S. L. Chandani, Advs. Revenue by: Sh. Mithun Shete, Sr. DR Date of Hearing: 19.03.2025 Date of Pronouncement: 28.04.2025 ORDER Per Bench: These assessee’s and Revenue’s three cross appeals each involve the following relevant

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