BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

98 results for “transfer pricing”+ Section 92Cclear

Sorted by relevance

Mumbai992Delhi945Bangalore563Pune259Kolkata188Ahmedabad130Hyderabad98Chennai95Karnataka32Jaipur19Indore19Visakhapatnam16Cochin9Surat7Dehradun6Guwahati6SC4Nagpur4Cuttack3Chandigarh3Panaji3Raipur3Jodhpur3Telangana2Calcutta2Amritsar2Orissa1Jabalpur1

Key Topics

Section 143(3)126Section 92C103Transfer Pricing80Comparables/TP72Addition to Income53Section 10A31Section 92C(3)22Disallowance21Deduction20

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 104/HYD/2022[2017-18]Status: DisposedITAT Hyderabad23 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Vartik Choksi, ARFor Respondent: Ms. K. Haritha, CIT-DR
Section 143(3)Section 80ISection 92CSection 92E

price in relation to the specified domestic transaction is required to be determined by following Most Appropriate Methods as mentioned in section 92C of the Income Tax Act. Section 80IA (8) read as under : (8) Where any goods or services held for the purposes of the eligible business are transferred

Showing 1–20 of 98 · Page 1 of 5

TP Method20
Section 143(2)14
Section 4012

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

DCIT, CIRCLE -2(1), HYDERABAD vs. TPSC(INDIA) PRIVATE LIMITED, HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 225/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Mar 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(3)Section 92C

section 92C, the arm's length price in relation to an international transaction shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely: ii.(a)……..….. iii.(e) transactional net margin method, by which — (i) the net profit margin realized by the enterprise from an international transaction entered into with an associated

PALRED TECHNOLOGIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

Appeal is partly allowed for statistical purposes

ITA 581/HYD/2020[2008-09]Status: DisposedITAT Hyderabad08 Sept 2021AY 2008-09

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2008-09

For Appellant: Sri Ravi BharadwajFor Respondent: Sri Rohit Mujumdar, DR
Section 10ASection 133(6)Section 143(3)Section 234BSection 271

section 92C(2) of the act in limiting the adjustment at a variation of 5 percent to the arm's length price; Corporate guarantee provided to the AEs 15. a) Applying the Transfer

SHAKTI HORMANN PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -3(1), HYDERABAD

In the result, appeals filed by the assessee for both the assessment years 2017-18 and 2018-19 are partly allowed

ITA 452/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita-Tp No.451/Hyd/2022 & 452/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2017-18 & 2018-19) Shakti Hormann Private Vs. Asst.Commissioner Of Limited Income Tax Hyderabad Circle-3(1) [Pan : Aadcs4024Q] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस् व द्वधरध/Revenue By: Shri B.Bala Krishna, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 15/04/2025 घोर्णध की तधरीख/ 21/04/2025 Date Of Pronouncement: आदेश / Order Per Vijay Pal Rao: These Appeals Filed By The Assessee Are Directed Against The Assessment Orders Dated 21.07.2022 & 28.07.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) In Pursuant To The Directions Of The Dispute Resolution Panel (“The Drp”) U/S 144C(5) Of The Act For The Assessment Year 2017-18 & 2018-19 Respectively. 2. For The Assessment Year 2017-18, The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri P.Murali Mohan Rao, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)Section 92C

Section 92C of the Act relating to the ‘Computation of Arm’s Length Price. 2.2. The Ld. TPO/AO ought to have appreciated the fact that the assessee has received the funds in India from outside India for the expansion and increasing the capacity of manufacturing and acquiring the machinery in the normal course of business. 2.3. The Ld. TPO/AO ought

PAREXEL INTERNATIONAL (INDIA) PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 488/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Nov 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 143(3)

section 92C, the arm’s length price in relation to an international transaction [or a specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely ;— (a) to (b)** ** ** € transactional net margin method, by which,— (i) the net profit margin 15ransact by the enterprise from an international transaction

VERMEIREN INDIA REHAB PRIVATE LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

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

ITA 1315/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Sandeep Bagmar R, AdvocateFor Respondent: MS. U. Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 32

Transfer Pricing Officer [in short “TPO”] for determination of Arm’s Length Price [in short “ALP”] in respect of international transactions u/sec. 92CA(1) of the Income Tax Act, 1961. The TPO had issued u/sec.92CA of the Act dated 07.11.2022 calling the 7 ITA.No.1315 /Hyd./2024 assessee for documentation maintained as prescribed u/sec.92D(3) of the Act. In response

CAMBRIDGE TECHNOLOGY ENTERPRISES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

In the result assessee’s appeal stand partly allowed

ITA 208/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Nov 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. P. Murali Mohana Rao, A.RFor Respondent: Sh. YVST Sai, CIT, D.R
Section 115JSection 143(1)Section 143(3)Section 92C

section 92C of the Act relating to the 'Computation of arms length price' for analyzing the said transaction. 2.2. DRP Erred in enhancing the ALP adjustment to Rs.4,61,30,226/- from Rs.3,24,48,315/- without issuing any show cause notice to the assessee. ITA No.208/Hyd./2018 AY 2013-14 M/s Cambridge Technology Enterprises Ltd. Incorrect rejection of Transfer

SIGNODE INDIA LIMITED,HYDERABAD vs. ACIT., CIRCLE 3(1), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical

ITA 1376/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri H. Srinivasulu, C.AFor Respondent: Dr. Sachin Kumar, SR-DR
Section 143(3)Section 144BSection 144C(13)Section 153Section 92C(3)

transfer pricing analysis / study prepared by the Appellant and conducting fresh benchmarking, without appreciating that none of the conditions mentioned in clauses (a) to (d) of Section 92C

GSS INFOTECH LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2255/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 Jan 2020AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Y.V.S.T. Sai
Section 143(3)Section 92C

Transfer 4.3 Pricing Rules which provides that, the net margin of the assessee under TNMM should be calculated only in respect of transactions entered with the AE. 4.3.3 The TPO ought to have appreciated the fact that the provisions of section 92C

GSS INFOTECH LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2367/HYD/2018[2014-15]Status: DisposedITAT Hyderabad23 Jan 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Y.V.S.T. Sai
Section 143(3)Section 92C

Transfer 4.3 Pricing Rules which provides that, the net margin of the assessee under TNMM should be calculated only in respect of transactions entered with the AE. 4.3.3 The TPO ought to have appreciated the fact that the provisions of section 92C

SRESTA NATURAL BIOPRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 711/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The Dcit, Circle-3(1), Vs. Pin – 500 081. Hyderabad – 500 081. Telangana. Telangana. Pan Aahcs9571J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 153Section 92CSection 92C(3)

Section 92C of the Act relating to 'computation of Arm's length price'. 4.3. The Ld. AO ought to have considered the segmental information which provides more reliability on comparability factors with relevant operations of the tested party. 4.4. The Ld. TPO ought to have appreciated that the fundamental principle of transfer

AUROBINDO PHARMA LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 786/HYD/2016[2009-10]Status: DisposedITAT Hyderabad18 Aug 2022AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Solgy Kottaram, CIT-DR
Section 143(3)Section 153ASection 36(1)(vii)Section 92C

transfer pricing exercise as per any of the methods prescribed in section 92C (1) to determine the ALP, is bad in law and has to be deleted

ADP PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, ground of appeal No

ITA 2233/HYD/2018[2014-15]Status: DisposedITAT Hyderabad18 Dec 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year:2014-15

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Srinivas Reddy, DR
Section 115JSection 143(3)Section 92C

transfer pricing analysis / study prepared by the Appellant, without appreciating that none of the conditions mentioned in clauses (a) to (d) of Section 92C

INDEED INDIA OPERATIONS PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE2(1), HYDERABAD

In the result, appeal of the Assessee for the assessment year 2021-2022 is allowed

ITA 943/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad10 Dec 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.943 & 1359/Hyd/2024 Assessment Years 2020-2021 & 2021-2022 Indeed India Operations The Acit, Private Limited, Vs. Circle-2(1), Hyderabad – 500 081. Hyderabad. Telangana Pan Aadci5931J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Mahima Goud, Advocate राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Mahima Goud, AdvocateFor Respondent: MS U Mini Chandran, CIT-DR
Section 143(3)Section 144BSection 144C(13)Section 153Section 92C(3)

transfer pricing analysis/study prepared by the Appellant and conducting fresh benchmarking, without appreciating that none of the conditions mentioned in clauses (a) to (d) of Section 92C

AURONEXT PHARMA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, appeal of assessee is treated as partly allowed for statistical purposes

ITA 486/HYD/2022[2018-19]Status: DisposedITAT Hyderabad30 May 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri B.G.ReddyFor Respondent: Shri Rajendra Kumar, CIT-DR

section 92C(3)(c), it is relevant to hold that the data used in computation of the arm's length price is not reliable or correct. Based on the above grounds, the TP document is proposed to be rejected and the TPO proceeds to determine arm's length price. Since strict comparison under external CUP method is proven