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2 results for “transfer pricing”+ Section 144B(1)(xvi)clear

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Delhi12Jaipur10Chandigarh7Mumbai7Hyderabad2Nagpur1Bangalore1Lucknow1Ahmedabad1

Key Topics

Section 143(3)3Section 2633Section 1472

HIMASAGAR KRISHNA MUTHAPPAGARI,TIRUPATI vs. ITO., WARD-2(3), TIRUPATI

ITA 687/HYD/2024[2016-17]Status: DisposedITAT Hyderabad12 Mar 2025AY 2016-17

Bench: Us.

For Appellant: Shri M. Uday Teja, C.AFor Respondent: Ms. M. Narmada, CIT-DR
Section 143(3)Section 147Section 148Section 263

Pricing Officer" shall have the same meaning as assigned to it in the Explanation to section 92CA.] (2) No order shall be made under sub-section (1) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. (3) Notwithstanding anything contained in sub-section (2), an order

BENU NETWORKS PACKET SWITCH PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -1 (2), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 86/HYD/2022[2017-18]Status: DisposedITAT Hyderabad25 Nov 2024AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita No.86/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) Benu Networks Packet Switch Vs. Dy. Commissioner Of Income Tax, Circle 1(1) Private Ltd, Hyderabad Hydrabad Pan:Aaecb4902B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ashish Jain, Ca राज" व "ारा/Revenue By:: Shri B Balakrishna, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 25/11/2024 आदेश/Order

For Appellant: Shri Ashish Jain, CAFor Respondent: : Shri B Balakrishna, DR
Section 143(3)Section 144C(5)Section 92B

144B of the I.T. Act, 1961 in pursuant to the directions of the DRP dated 7/12/2021 passed u/s 144C(5) of the I.T. Act, 1961 for the A.Y 2017-18. The assessee has raised the following grounds of appeal: “Ground No.1 The learned TPO grossly erred in conducting independent search in wrongly applying the proviso below Rule