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29 results for “transfer pricing”+ Section 108clear

Sorted by relevance

Mumbai415Delhi246Bangalore116Hyderabad92Chennai79Jaipur69Cochin66Indore29Pune27Chandigarh24Surat21Raipur20Rajkot20Ahmedabad19Nagpur17SC17Cuttack14Visakhapatnam13Agra12Lucknow10Kolkata10Jodhpur2A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)61Section 12A50Section 8042Section 14724Section 1118Addition to Income17Section 6815Exemption13Section 153A12Section 143(2)

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 245/IND/2024[2017-18]Status: HeardITAT Indore04 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 54

price of the House. Thus, it is most humbly submitted that necessary directions be issued to the Ld. A.O. to compute the capital gain after allowing all the legitimate deductions as claimed by the appellant in the return of income. Now, the appellant is submitting the following documents in support of his explanation for deductions claimed while computing the chargeable

Showing 1–20 of 29 · Page 1 of 2

12
Disallowance9
Deduction7

M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. THE DCIT CIRCLE 1(1), BHOPAL

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

ITA 75/IND/2022[2017-18]Status: DisposedITAT Indore28 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Andritz Hydro Private Dcit Circe 1(1) Ltd. Bhopal Vs. D-17, Mpakvn Industrial Area, Mandideep Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcv 2466 R Assessee By Shri Rahul, Kaul Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 28.08.2023

Section 143(3)Section 144C(13)Section 144C(5)Section 92C(3)

section 92D(1) and rules made thereunder or the information or data used in computation of arm’s length price is not reliable or correct. A similar explanation has been provided by the CBDT in circular no.12 dated 23rd August 2001. Thus, the Ld. AR has submitted as per the circular issued by the CBDT the TPO was bound

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

transferring PAN of the assesse society from DCIT(E), Bhopal to ACIT(central) -2 Bhopal. Once the PAN is migrated then CIT(E) seize to have any jurisdiction over the assessee with regard to any of proceedings under the Act. We accordingly dismiss the additional grounds raised by the assessee. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15. Apropos

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

transferring PAN of the assesse society from DCIT(E), Bhopal to ACIT(central) -2 Bhopal. Once the PAN is migrated then CIT(E) seize to have any jurisdiction over the assessee with regard to any of proceedings under the Act. We accordingly dismiss the additional grounds raised by the assessee. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15. Apropos

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Section 143(3)Section 263Section 271E

Transfer Pricing Officer, as the case may be,] had been the subject matter of any appeal "[filed on or before or after the 1st day of June, 198810], the powers of the [Principal Commissioner or] Commissioner under this sub- section shall extend "[and shall be deemed always to have extended] to such matters as had not been considered and decided

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

price. P&G has constructed factory building on land and also installed plant and machinery. The plant and machinery does not belong to assessee but to P&G. Reimbursement of expenses is also made by P&G. The assessee is working for P&G, not for anybody else. These factors clearly show that the assessee is just an operator

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

price. P&G has constructed factory building on land and also installed plant and machinery. The plant and machinery does not belong to assessee but to P&G. Reimbursement of expenses is also made by P&G. The assessee is working for P&G, not for anybody else. These factors clearly show that the assessee is just an operator

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

price. P&G has constructed factory building on land and also installed plant and machinery. The plant and machinery does not belong to assessee but to P&G. Reimbursement of expenses is also made by P&G. The assessee is working for P&G, not for anybody else. These factors clearly show that the assessee is just an operator

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

price. P&G has constructed factory building on land and also installed plant and machinery. The plant and machinery does not belong to assessee but to P&G. Reimbursement of expenses is also made by P&G. The assessee is working for P&G, not for anybody else. These factors clearly show that the assessee is just an operator

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

price. P&G has constructed factory building on land and also installed plant and machinery. The plant and machinery does not belong to assessee but to P&G. Reimbursement of expenses is also made by P&G. The assessee is working for P&G, not for anybody else. These factors clearly show that the assessee is just an operator

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

price. P&G has constructed factory building on land and also installed plant and machinery. The plant and machinery does not belong to assessee but to P&G. Reimbursement of expenses is also made by P&G. The assessee is working for P&G, not for anybody else. These factors clearly show that the assessee is just an operator

INDORE DEVELOPMENT AUTHORITY ,INDORE vs. DCIT (EXEMPTION CIRCLE), BHOPAL

Appeals are allowed and revenue’s appeals

ITA 143/IND/2024[2018-19]Status: DisposedITAT Indore01 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL vs. INDORE DEVELOPMENT AUTHORITY, INDORE

Appeals are allowed and revenue’s appeals

ITA 137/IND/2024[2015-16]Status: DisposedITAT Indore01 Jan 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

INDORE DEVELOPMENT AUTHORITY,INDORE vs. DCIT (EXEMPTION CIRCLE), BHOPAL

Appeals are allowed and revenue’s appeals

ITA 141/IND/2024[2015-16]Status: DisposedITAT Indore01 Jan 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

INDORE DEVELOPMENT AUTHORITY ,INDORE vs. DCIT ( EXEMPTION CIRCLE) , BHOPAL

Appeals are allowed and revenue’s appeals

ITA 144/IND/2024[2021-22]Status: DisposedITAT Indore01 Jan 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL vs. INDORE DEVELOPMENT AUTHORITY, INDORE

Appeals are allowed and revenue’s appeals

ITA 138/IND/2024[2016-17]Status: DisposedITAT Indore01 Jan 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL vs. INDORE DEVELOPMENT AUTHORITY, INDORE

Appeals are allowed and revenue’s appeals

ITA 139/IND/2024[2018-19]Status: DisposedITAT Indore01 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL, MADHYA PRADESH vs. INDORE DEVELOPMENT AUTHORITY, INDORE

Appeals are allowed and revenue’s appeals

ITA 113/IND/2024[2014-15]Status: DisposedITAT Indore01 Jan 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

INDORE DEVELOPMENT AUTHORITY ,INDORE vs. DCIT (EXEMPTION CIRCLE), BHOPAL

Appeals are allowed and revenue’s appeals

ITA 142/IND/2024[2016-17]Status: DisposedITAT Indore01 Jan 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDORE DEVELOPMENT AUTHORITY, INDORE, INDORE

Appeals are allowed and revenue’s appeals

ITA 136/IND/2024[2021-22]Status: DisposedITAT Indore01 Jan 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 12ASection 143(3)Section 2(15)

108}. 5. Your Honour, it is submitted that the appellant Authority has been making its contributions towards Jhanki Pradarshani & Seminars, Devi Ahilya Utsav, Malwa Utsav etc. over the last many years and such contributions have duly been accepted and allowed by the Income-T'ax Authorities in the scrutiny assessments of the appellant framed under s.143