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.

8 results for “transfer pricing”+ Section 40clear

Sorted by relevance

Delhi2,780Mumbai2,757Bangalore1,176Chennai576Ahmedabad534Kolkata502Hyderabad408Karnataka376Jaipur316Pune307Indore194Surat186Chandigarh167Cochin151Rajkot87Visakhapatnam65SC64Calcutta60Lucknow47Telangana45Raipur38Amritsar31Agra30Nagpur29Cuttack29Guwahati25Jodhpur18Dehradun10Varanasi9Kerala9A.K. SIKRI ROHINTON FALI NARIMAN8Jabalpur8Rajasthan8Ranchi8Panaji5Orissa5Allahabad4A.K. SIKRI N.V. RAMANA1Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1Patna1S.B. SINHA MARKANDEY KATJU1DIPAK MISRA V. GOPALA GOWDA1

Key Topics

Section 37(1)9Disallowance7Addition to Income7Section 405Section 143(3)5Section 693Section 2633Business Income3Section 56(2)(vii)2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1), JABALPUR vs. M/S. MAHAKAUSHAL SUGAR & POWER INDUSTRIES LTD., NARSINGHPUR

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

ITA 44/JAB/2020[2017-18]Status: DisposedITAT Jabalpur29 Nov 2022AY 2017-18

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

For Appellant: Shri Sanjay Kumar, CIT-DRFor Respondent: Shri Rahul Bardia, FCA
Section 143(3)Section 69Section 80

40 cr. in plant and machinery, if the Government had not offered such a rate. That the said rate did not materialize, is another matter. The said rate, he further clarified on being queried thereon, which was initially up to 31/3/2016, stood extended up to, firstly, 31/7/2016, and, later, up to 19/8/2021, i.e., till the announcement of the new tariff

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)

40% (Rs. 2.31 cr.) 1 | P a g e Rita Manchhani v. Pr. CIT respectively. This was in pursuance to a sale agreement dated 29/3/2011 (PB pgs. 16-20), on which date the Fair Market Value (FMV) (guideline value under Stamp Act) of the property was at Rs. 6 cr., as against

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

40(b) dated 30/11/2006 can have only prospective effect. That, however, would not impact the legality of an assessment made by the Addl. CIT subsequent to that date. Further, the order u/s. 127 dated 31/01/2006 which the assessee challenges could in our view only be before the Hon'ble High Court under it’s writ jurisdiction, even as no case

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

40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took into consideration the Commercial Expediency of the Borrowing

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

40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took into consideration the Commercial Expediency of the Borrowing

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

40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took into consideration the Commercial Expediency of the Borrowing

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

40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds

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

40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds