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.

10 results for “transfer pricing”+ Section 19clear

Sorted by relevance

Delhi4,143Mumbai3,752Bangalore1,588Chennai757Kolkata654Ahmedabad594Hyderabad539Karnataka532Pune403Jaipur347Surat272Chandigarh225Indore205Cochin150Rajkot100SC91Telangana75Lucknow71Visakhapatnam69Cuttack65Calcutta65Nagpur59Raipur45Agra35Amritsar33Guwahati29Jodhpur27Dehradun18A.K. SIKRI ROHINTON FALI NARIMAN13Ranchi10Jabalpur10Varanasi10Rajasthan9Panaji7Allahabad7Kerala6Patna6Orissa5Punjab & Haryana2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1DIPAK MISRA V. GOPALA GOWDA1T.S. THAKUR ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 37(1)9Section 201(1)8Section 143(3)6Addition to Income6Section 405Disallowance5Section 2014Section 2633Business Income

RITA MANCHHANI ,JABALPUR vs. PR. CIT-1 JABALPUR, JABALPUR

In the result, the assessee‘s appeal is dismissed on the afore-said terms

ITA 19/JAB/2021[2015-16]Status: DisposedITAT Jabalpur29 Nov 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‘Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(3)Section 263Section 56(2)(vii)

19,33,350/- is hereby accepted. The assessee also confirms the same and it was mentioned in the reply which was reproduced in para 3 above.‘ The acceptance of the assessee‘s case in SM is, as apparent, based on the order by the first appellate authority in the case of seller-SS (PB pgs. 99 – 127), the relevant part

INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR

3
Section 1952
Section 54B2
Deduction2

In the result, the Revenue’s appeal is allowed on the aforesaid terms

ITA 92/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Jan 2023AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Sh. L.L. Sharma, AdvocateFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 131Section 143(3)Section 147Section 148(1)Section 54B

section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. 4.2 We may begin by delineating the case of either side before us. The Revenue

SHRI GOVIND RATHI, PROP. GOVIND DALL MILL,HOSHANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE ITARSI, ITARSI

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 4/JAB/2019[2012-13]Status: DisposedITAT Jabalpur22 Oct 2021AY 2012-13

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2012-13 Govind Rathi, Dy. Cit, Vs. Circle – Itarsi, Prop: Govind Dall Mill

Section 143(3)Section 68

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2012-13 vide order dated 13/2/2015. 2.1 The appeal raises two issues, which shall be taken up in seriatim. The first issue is in respect of two additions for Rs.4.00 lacs and Rs.1.50 lacs, i.e., at an aggregate of Rs.5.50 lacs

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

19. We find that on account of notification relating to enhanced wages which was challenged before the Hon'ble Karnataka High Court, the liability was upheld by the Division Bench of the Hon'ble High Court against which special leave petition was filed before the Hon'ble Supreme Court which was admitted but stay was not granted. The assessee

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

19. We find that on account of notification relating to enhanced wages which was challenged before the Hon'ble Karnataka High Court, the liability was upheld by the Division Bench of the Hon'ble High Court against which special leave petition was filed before the Hon'ble Supreme Court which was admitted but stay was not granted. The assessee

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

19. We find that on account of notification relating to enhanced wages which was challenged before the Hon'ble Karnataka High Court, the liability was upheld by the Division Bench of the Hon'ble High Court against which special leave petition was filed before the Hon'ble Supreme Court which was admitted but stay was not granted. The assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

19. We find that on account of notification relating to enhanced wages which was challenged before the Hon'ble Karnataka High Court, the liability was upheld by the Division Bench of the Hon'ble High Court against which special leave petition was filed before the Hon'ble Supreme Court which was admitted but stay was not granted. The assessee

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

19. We find that on account of notification relating to enhanced wages which was challenged before the Hon'ble Karnataka High Court, the liability was upheld by the Division Bench of the Hon'ble High Court against which special leave petition was filed before the Hon'ble Supreme Court which was admitted but stay was not granted. The assessee

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

19 taxmann.com 238 (AAR-New Delhi).” 3. Briefly stated facts of the case are that the assessee company was engaged in the business of manufacturing of paper during the previous years corresponding to assessment years 2008-09 and 2009-10 respectively. During the concerned period, the assessee made certain payments to an Italian company namely

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

19 taxmann.com 238 (AAR-New Delhi).” 3. Briefly stated facts of the case are that the assessee company was engaged in the business of manufacturing of paper during the previous years corresponding to assessment years 2008-09 and 2009-10 respectively. During the concerned period, the assessee made certain payments to an Italian company namely