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4 results for “transfer pricing”+ Section 55(2)(a)clear

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Key Topics

Section 143(3)8Section 143(2)4Section 1424Section 201(1)4Section 153(1)2Section 194C2Section 194H2Limitation/Time-bar2TDS2

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, both the appeals of the assessee are dismissed

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

55 Taxman 497 (SC) ], which is as under: "The decisions of the Supreme Court in Navnit Lal C. Javeri v. KK Sen, Appellate Assistant Commissioner of Income-tax [1965] 56 ITR 198 (SC) and Ellerman Lines Ltd. v. Commissioner of Income-tax [1971] 82 ITR 913 (SC) must be considered to be the exceptional ones". 4.6 In the case

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

55 Taxman 497 (SC) ], which is as under: "The decisions of the Supreme Court in Navnit Lal C. Javeri v. KK Sen, Appellate Assistant Commissioner of Income-tax [1965] 56 ITR 198 (SC) and Ellerman Lines Ltd. v. Commissioner of Income-tax [1971] 82 ITR 913 (SC) must be considered to be the exceptional ones". 4.6 In the case

RAMKY ECI JV,TELANGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are allowed

ITA 159/GTY/2020[2018-19]Status: DisposedITAT Guwahati31 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Md. Afjal, AdvocateFor Respondent: I. Gyaneshori Devi, JCIT
Section 194CSection 194HSection 201(1)

2. Nature of Work and Consideration If RAMKY-ECI(JV) is successful bidder and awarded the Work by the Client, RAMKY - ECI (JV) shall entrust the execution of the said Works to ECI Engineering & Construction Co. Limited and ECI shall execute and complete the work in accordance with the provisions of the Contract Agreement to be entered into between RAMKY

RAMKY ECI JV,TELEGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are allowed

ITA 160/GTY/2020[2019-20]Status: DisposedITAT Guwahati31 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Md. Afjal, AdvocateFor Respondent: I. Gyaneshori Devi, JCIT
Section 194CSection 194HSection 201(1)

2. Nature of Work and Consideration If RAMKY-ECI(JV) is successful bidder and awarded the Work by the Client, RAMKY - ECI (JV) shall entrust the execution of the said Works to ECI Engineering & Construction Co. Limited and ECI shall execute and complete the work in accordance with the provisions of the Contract Agreement to be entered into between RAMKY