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2 results for “transfer pricing”+ Section 80P(2)(d)clear

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Bangalore24Visakhapatnam19Kolkata8Mumbai8Pune4Delhi2Lucknow2Nagpur2Chennai1Hyderabad1Indore1

Key Topics

Section 115J4Section 403Section 14A3Section 43B2Section 143(3)2Section 10(38)2Section 442Section 1152Disallowance2Addition to Income

ACIT, NEW DELHI vs. NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA, NEW DELHI

ITA 4108/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Ishtiyaque Ahmed, Sr. DR
Section 10Section 139(5)Section 14ASection 194HSection 40Section 41(1)Section 43Section 43(5)(d)Section 43BSection 72

80P(2)(d) of the Act which contained details of dividend received from co-operative societies claimed to be exempt under this section. 14. Invoking provisions of section 14A of the Act and applying Rule 8D of the Rules, the Assessing Officer computed the disallowance at Rs. 1,05,69,459/-. We find that this quarrel was before

2

M/S THE ORIENTAL INSSURANCE CO.LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 200/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmam/S. The Oriental Insurance Co. Ltd, Vs. The Dcit, A 25/27, Asaf Ali Road, Ltu, New Delhi New Delhi-110002 (Appellant) (Respondent) Pan: Aaact0627R

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Ms. Sarita Kumari, CIT DR
Section 10(38)Section 115Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14ASection 28Section 44

d) Disallowance u/s 14A - Rs. 49,84,91,810/- (e) Guest House Expenses - Rs. 47,43,236/- (f) Provision for Standard Assets - Rs. 2,94,82,474/- 3. The Id. Assessing Officer has made an addition of a sum of Rs. 10,27,94,88,259/- on account of gains from transfer of long term capital asset being equity shares