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12 results for “transfer pricing”+ Section 127(2)clear

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Key Topics

Section 143(3)45Section 153A17Addition to Income12Section 1459Section 1325Section 145(3)5Section 271(1)(c)4Natural Justice3Section 250

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

127 of the I.T. Act, 1961 by the Commissioner of Income Tax, Udaipur. Accordingly, the notices were sent to the assessee and the assessment was completed by making the addition of Rs. 39.70 lacs. The additions of Rs 39.70 lac on account of unexplained credits in bank accounts, which was deleted by ld. CIT(A)-2, Udaipur vide order

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

2
Section 234A2
Section 132Section 145(3)Section 153ASection 234ASection 250

prices by reducing the amenities which were originally offered. They have also made complaint about the goodwill/reputation of the company if the project remains uncompleted. Considering the good will of the company and reputation of the relevant Directors in the Real Estate Market the position of continuation of project with new name has been decided by the company. However looking

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

price\napprox 64.70% of actual sale consideration in its books of accounts and profit\ncalculated on this only and there is unbilled sale is the approx 35.30% of the actual\n/projected sales which is not recorded in the books of account and not offered for\ntaxation.He also stated that unbilled sales/on money is received in cash and out of\nbooks

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed its income tax return u/s 139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which