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2 results for “capital gains”+ Section 92A(2)clear

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Mumbai45Delhi28Bangalore22Kolkata12Chennai10Pune8Ahmedabad7Hyderabad2Jabalpur1Karnataka1Indore1Guwahati1

Key Topics

Section 14A8Section 115J4Section 143(3)4Section 92A2Section 92C2Section 144C2Section 10B2Capital Gains2Long Term Capital Gains2

MYLAN LABORATORIES LTD,(FORMERLY MATRIX LABORATORIES LIMITED), HYD HYD,HYDERABAD vs. DCIT, CIRCLE-16(2), HYD, HYDERABAD

In the result, appeal of Revenue is partly allowed

ITA 626/HYD/2016[2010-11]Status: DisposedITAT Hyderabad09 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 92ASection 92C

Capital Gains of Rs. 46,07,29,018/-) and Book Profit of Rs. 3,00,07,52,895/- u/s 115JB of the Act. 2.1. Since assessee transacted with Associated Enterprises (AE) as defined- in Section 92A of the Act, the case was referred to Transfer Pricing Officer [TPO] who issued Transfer Pricing Order dated 27-01-2014 by making

Transfer Pricing2
Exemption2
Deduction2

DCIT, CIRCLE-16(2), HYD, HYDERABAD vs. MYLAN LABORATORIES LTD., HYD, HYDERABAD

In the result, appeal of Revenue is partly allowed

ITA 659/HYD/2016[2010-11]Status: DisposedITAT Hyderabad09 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 92ASection 92C

Capital Gains of Rs. 46,07,29,018/-) and Book Profit of Rs. 3,00,07,52,895/- u/s 115JB of the Act. 2.1. Since assessee transacted with Associated Enterprises (AE) as defined- in Section 92A of the Act, the case was referred to Transfer Pricing Officer [TPO] who issued Transfer Pricing Order dated 27-01-2014 by making