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4 results for “transfer pricing”+ Section 274clear

Sorted by relevance

Delhi186Mumbai182Bangalore47Jaipur39Chennai36Ahmedabad34Hyderabad30Chandigarh22Pune22Cuttack9Kolkata8Visakhapatnam7Lucknow6Raipur6Surat5Jodhpur4Indore2Cochin1Rajkot1Ranchi1

Key Topics

Section 153A8Section 1325Section 145(3)5Section 271(1)(c)4Addition to Income4Natural Justice3Section 2502Section 234A2Section 40

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)

section 271(1)(c) of the Act. As regards the above argument of the assessee, it is relevant to note that estimate of such income was necessitated because the assessee failed to furnish information regarding purchase price of land and date of purchase. These are facts in the knowledge of the assessee and refusal to furnish the same leads

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18
2

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

Transfer (DBFOT) Basis Notice by the concessionaire for payment of compensation on account of delay events, additional works/change of scope and breach of contract by the authority." In view of the facts furnished by the assessee, the amount of Rs.1,72,77,91,273/- shown in the ITR as other income, was treated as contract receipts of the assessee which

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)

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

274/- (for A.Y.203-14 to A.Y. 2016-17). The AO further observed that another excel sheet named POC method/flat details/ found at new folder/new folder/work/other desktop & excel last contains the details of agreement amount, amount received in FY 2012-13, FY 2013-14 and unbilled sales, in respect of 27 flats of projects “Sanchi Enclave”. The AO was of the view

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

274/- (for A.Y.203-14 to A.Y. 2016-17).\nThe AO further observed that another excel sheet named POC method/flat\ndetails/ found at new folder/new folder/work/other desktop & excel last\ncontains the details of agreement amount, amount received in FY 2012-13, FY\n2013-14 and unbilled sales, in respect of 27 flats of projects “Sanchi Enclave”.\nThe AO was of the view