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.

11 results for “transfer pricing”+ Section 21clear

Sorted by relevance

Delhi3,966Mumbai3,531Bangalore1,513Chennai699Ahmedabad627Kolkata588Hyderabad573Pune525Karnataka447Jaipur378Chandigarh270Surat267Indore237Cochin175Rajkot94Visakhapatnam90SC84Cuttack74Telangana67Calcutta66Nagpur58Lucknow58Raipur56Agra35Amritsar33Guwahati27Jodhpur25Dehradun18A.K. SIKRI ROHINTON FALI NARIMAN12Rajasthan11Jabalpur11Ranchi11Varanasi10Panaji10Patna7Allahabad7Orissa7Kerala6Punjab & Haryana2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1DIPAK MISRA V. GOPALA GOWDA1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 37(1)9Section 201(1)8Addition to Income8Section 143(3)6Disallowance6Section 405Section 2014Section 1443Business Income

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

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

21 (near Vijay Nagar), Jabalpur for Rs. 260 lacs to one M/s. RM Infra vide sale deed dated 06/01/2014. As no return of income had been filed for the relevant year, notice u/s. 148(1) was issued on 31/01/2018, to which the assessee responded by filing a return on 02/7/2018 declaring income at Rs. 33,420, which was other than

3
Section 1952
Section 142(1)2
Deduction2

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

21. We further appreciate the fact that the assessee is always in need of large fund for procurement of raw materials such as Tobacco and Tendu leaves. The assessee needs huge working capital for the business. Tobacco is seasonal product and assessee purchases tobacco for the full year at whatever price. Tobacco being natural product and 100% dependent on rain

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

21. We further appreciate the fact that the assessee is always in need of large fund for procurement of raw materials such as Tobacco and Tendu leaves. The assessee needs huge working capital for the business. Tobacco is seasonal product and assessee purchases tobacco for the full year at whatever price. Tobacco being natural product and 100% dependent on rain

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

21. We further appreciate the fact that the assessee is always in need of large fund for procurement of raw materials such as Tobacco and Tendu leaves. The assessee needs huge working capital for the business. Tobacco is seasonal product and assessee purchases tobacco for the full year at whatever price. Tobacco being natural product and 100% dependent on rain

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

21. We further appreciate the fact that the assessee is always in need of large fund for procurement of raw materials such as Tobacco and Tendu leaves. The assessee needs huge working capital for the business. Tobacco is seasonal product and assessee purchases tobacco for the full year at whatever price. Tobacco being natural product and 100% dependent on rain

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

21. We further appreciate the fact that the assessee is always in need of large fund for procurement of raw materials such as Tobacco and Tendu leaves. The assessee needs huge working capital for the business. Tobacco is seasonal product and assessee purchases tobacco for the full year at whatever price. Tobacco being natural product and 100% dependent on rain

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)

21 taxmann.com 128 (A.R.- New Delhi) and in the case of Linde AG. [2012] 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

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)

21 taxmann.com 128 (A.R.- New Delhi) and in the case of Linde AG. [2012] 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

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

HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,

In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed

ITA 176/JAB/2016[2005-06]Status: DisposedITAT Jabalpur29 Nov 2022AY 2005-06

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

For Appellant: NoneFor Respondent: Shri Ravi Mehrotra Sr. DR
Section 142(1)Section 143(3)Section 254(2)Section 43B

21-25) in pursuance of the Notification dated 31/07/2001 u/s. 120(1)/(2) of the Act, vide which it was clarified that Jt./Adl. CIT heading the Ranges shall 3 | P a g e ITA Nos. 175 &176/JAB/2016 (A.Yrs. 2004-05 & 2005-06) Hajarimal Mishrimal Bafna v. Addl. CIT have no powers of an Assessing Officer. The same was, however

M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR

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

ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

Section 142(1)Section 143(2)Section 144Section 145(3)

section 144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2005-06 vide Order dated 24/11/2010. 2. The appeal raises two grounds, as under, which shall be taken up in seriatim: ‘1. That the assessee had filed ITR declaring loss of Rs. 26,130 and the AO has estimated profit