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9 results for “transfer pricing”+ Section 192clear

Sorted by relevance

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Key Topics

Section 153A8Addition to Income8Section 143(3)7Disallowance7Section 271(1)(c)5Penalty5Section 684Section 40A(3)4Section 50C4

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

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

Section 234A3
Section 234B3
Survey u/s 133A2
ITA 922/IND/2019[2013-14]Status: DisposedITAT Indore16 Feb 2021AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 133ASection 143(3)Section 14ASection 153ASection 271(1)(c)Section 271ASection 40A(3)Section 80I

192/- made by the A.O. on account of disallowance of deduction expenditure. 11. On the fact and in the Circumstance of the Ld. CIT (A) has erred in deleting the addition of Rs. 15,00,000/- made by the A.O. on account of unaccounted receipts. 12. On the fact and in the Circumstance of the case

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

ITA 923/IND/2019[2014-15]Status: DisposedITAT Indore16 Feb 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 133ASection 143(3)Section 14ASection 153ASection 271(1)(c)Section 271ASection 40A(3)Section 80I

192/- made by the A.O. on account of disallowance of deduction expenditure. 11. On the fact and in the Circumstance of the Ld. CIT (A) has erred in deleting the addition of Rs. 15,00,000/- made by the A.O. on account of unaccounted receipts. 12. On the fact and in the Circumstance of the case

JAI PRAKASH NARAYAN SHARMA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), INDORE

Appeal is allowed for statistical purpose

ITA 807/IND/2024[2016-17]Status: DisposedITAT Indore15 Jul 2025AY 2016-17
Section 143(3)Section 50CSection 54

price of new property Rs.99,48,000 + subsequent\nexpenses of additional work Rs.26,54,377) but the AO allowed exemption\nonly of purchase cost of Rs.99,48,000/- and disallowed exemption qua the\ncost of additional work.\n4.\nAggrieved, the assessee carried matter in first-appeal whereupon the\nCIT(A) granted part relief by passing following order:\n“In considered

SHRI ABHISHEK GUPTA,INDORE vs. ITO-5(5), INDORE

In the result, this appeal of assessee is dismissed

ITA 74/IND/2019[2014-15]Status: DisposedITAT Indore17 Aug 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10(38)Section 143(2)Section 143(3)Section 68

section 10(38) of the income Tax Act as other source of Income u/s 68 of the Act. 2, On the facts & circumstances of the case and in Law Learned CIT(A) erred in confirming the addition after ignoring to the various documents & evidence related to exempted long term capital gain treated as other source of Income

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

ITA 212/IND/2020[2011-12]Status: DisposedITAT Indore31 Jul 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

Section 143(2)Section 143(3)Section 40A(3)Section 68

192/- aggregated to closing balance of Rs. 72,86,373/-. The Appellant has filed confirmation of such loan financials including copy of ITR & Balance Sheet and other details to prove the identity, creditworthiness and genuineness of the loan. On the other hand, the ld. AO has placed reliance on statement of certain persons for making such disallowance. To rebut such