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2 results for “transfer pricing”+ Section 156clear

Sorted by relevance

Mumbai220Delhi156Hyderabad77Cochin58Bangalore53Chandigarh34Jaipur32Chennai29Kolkata27Ahmedabad25Pune24Raipur18Nagpur11Surat10Cuttack9Visakhapatnam8Rajkot8Guwahati4Lucknow3Indore2Amritsar2Varanasi1

Key Topics

Section 1443Section 144C(13)2Section 43(1)2

HARISH KUMAR CHANDNANI,BHOPAL vs. INCOME TAX OFFICER -3(1), BHOPAL, BHOPAL

Appeal is allowed

ITA 107/IND/2025[2012-2013]Status: DisposedITAT Indore11 Nov 2025AY 2012-2013
Section 144Section 147Section 148

section 147 of the income tax Act, 1961. Notice\nu/s 148 of the IT Act issued on 30.03.2019 after obtaining approval from the competent\nauthority to file the Return of Income in prescribed form within 30 days of receipt of this.\nIncome Tax Office, II, III & IV Floors, Metro Walk Building, E-5, Arera Colony, Bittan Market, Bhopal, Madhya Pradesh

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

ITA 84/IND/2022[2017-18/]Status: DisposedITAT Indore17 Jul 2023

Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

Bench:
Section 143(3)Section 144C(13)Section 144C(5)Section 43(1)

transfer pricing documentation and economic analysis has passed an order dated 30.10.2018 under Section 92CA(3) of the Act determining the "Arm's Length Price" difference of Rs. 41,57,14,9471- in respect of royalty payment of its AE and Rs. 39,63,921/- in respect of international transactions relating to trading activities of the assessee. Thus, total upward