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19 results for “transfer pricing”+ Section 271Eclear

Sorted by relevance

Indore19Hyderabad8Jaipur6Delhi4Chennai3Cuttack2Mumbai2Pune2Kolkata1

Key Topics

Section 271D207Section 269S83Section 271E34Penalty19Section 269T15Section 1325Section 153A5Section 2633Section 143(3)2

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 805/IND/2019[2014-15]Status: DisposedITAT Indore
31 Jan 2024
AY 2014-15

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 804/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

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

Section 269SSection 271DSection 271E

271E imposed by JCIT) in respect of cash loans taken/cash repayments alleged to have been made by assessee from/to M/s Agroh Infrastructure Developers Pvt. Ltd. The JCIT has discussed this issue at length in Para 6 / Page 19-23 of penalty-order. In this regard, Ld. AR submitted that the said material, namely “Page

ACIT(CENTRAL)-1, INDORE vs. SHRI PUNIT AGRAWAL, MHOW

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

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

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

transferred from one side to another, addition under section 69C were not sustainable. Hon'ble Supreme Court in the case of Pr. CIT Vs. Vinita Chaurasia [2018] 98 Taxman.com 468 (SC) arising out of Order of HC in CIT Vs.VinitaChaurasia [2017] 82 Taxmann.com 153 dismissed the departmental SLP and affirm the very principle again that when a addition was made

ACIT(CENTRAL)-1, INDORE vs. SHRI PUNIT AGRAWAL, MHOW

Appeals are dismissed

ITA 788/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

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

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

transferred from one side to another, addition under section 69C were not sustainable. Hon'ble Supreme Court in the case of Pr. CIT Vs. Vinita Chaurasia [2018] 98 Taxman.com 468 (SC) arising out of Order of HC in CIT Vs.VinitaChaurasia [2017] 82 Taxmann.com 153 dismissed the departmental SLP and affirm the very principle again that when a addition was made

ACIT(CENTRAL)-1, INDORE vs. SHRI PUNIT AGRAWAL, MHOW

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

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

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

transferred from one side to another, addition under section 69C were not sustainable. Hon'ble Supreme Court in the case of Pr. CIT Vs. Vinita Chaurasia [2018] 98 Taxman.com 468 (SC) arising out of Order of HC in CIT Vs.VinitaChaurasia [2017] 82 Taxmann.com 153 dismissed the departmental SLP and affirm the very principle again that when a addition was made

ACIT(CENTRAL)-1, INDORE vs. SHRI PUNIT AGRAWAL, MHOW

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

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

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

transferred from one side to another, addition under section 69C were not sustainable. Hon'ble Supreme Court in the case of Pr. CIT Vs. Vinita Chaurasia [2018] 98 Taxman.com 468 (SC) arising out of Order of HC in CIT Vs.VinitaChaurasia [2017] 82 Taxmann.com 153 dismissed the departmental SLP and affirm the very principle again that when a addition was made

ACIT(CENTRAL)-1, INDORE vs. SHRI PUNIT AGRAWAL, MHOW

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

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

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

transferred from one side to another, addition under section 69C were not sustainable. Hon'ble Supreme Court in the case of Pr. CIT Vs. Vinita Chaurasia [2018] 98 Taxman.com 468 (SC) arising out of Order of HC in CIT Vs.VinitaChaurasia [2017] 82 Taxmann.com 153 dismissed the departmental SLP and affirm the very principle again that when a addition was made

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

271E by filing the appeal before the CIT(A) within the period of limitation. All these facts and circumstances show that the assesse was very prompt in taking necessary steps for filing the appeal whenever it is advised so. The Director of the assessee has filed affidavit narrating surrounding circumstances and cause of delay as under: Page