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.

294 results for “transfer pricing”+ Section 125clear

Sorted by relevance

Delhi755Mumbai600Karnataka294Bangalore231Chennai159Ahmedabad137Hyderabad111Jaipur110Kolkata109Indore85Pune71Cochin58Calcutta53Chandigarh47Surat27Raipur25Rajkot22Lucknow21Agra18Guwahati16Cuttack15SC14Nagpur13Visakhapatnam11Telangana8Ranchi6Rajasthan6Jabalpur5Allahabad2Jodhpur2Andhra Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1Punjab & Haryana1Dehradun1Orissa1

Key Topics

Addition to Income59Section 26012Section 43Section 143(2)2Section 2632Section 2502Depreciation2

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Showing 1–20 of 294 · Page 1 of 15

...

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

ITA/201/2017HC Karnataka02 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 14ASection 260Section 45(4)

125 Taxman.com 80 (Karnataka) (para 12) I.T.A No.201/2017 7 6. We have considered rival submissions and perused the authority cited by Shri. Shankar. It is held therein that the sine qua non for invocation of power under Section 14A of the Act read with Rule 8D of the Rules is recording of satisfaction by the Assessing Officer. In that case

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

Section 33A of RP Act and 106 he has committed corrupt practice of bribery as contemplated under Sections 123(1)(A), 123(1)(B), 123(7), 123(7)(b), 123(vii)(d), 123(7)(h) and Section 123(8), 123(3), 3A and 123(6) of R.P. Act ? The petitioner in E.P. No.2/2019 has contended that respondent No.1 committed corrupt

M/S INDUS TOWERS LTD vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

In the result, we pass the following order:

WA/3403/2011HC Karnataka07 Sept 2011

Bench: RAVI MALIMATH,N.KUMAR

Section 4

Section 66 thereof created charge of service tax in regard to taxable services. Service Lax’ is defined in clause (34) of Set lion 65 to mean tax chargeable under the provLsioi is of that napler. 7’axable ceri’icc is dejrnea Iunder sub ‘‘larcsc’ Ib) 1 ½usc 4 1 [ 5j 0 n ° mc a an, srvkc provided tu. znrcr cilia

HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

ITA/433/2018HC Karnataka20 May 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 143(3)Section 144CSection 260Section 263

125 Interior and other related works (including partitions, false ceilings, sign board, display units, etc.) Kolkata 29,12,000 Leasehold Equipment Mumbai 24,78,074 Interior & other related works Guwahati 12,75,451 Total 2,28,51,221 4. It is the case of the appellant that the leasehold improvements made by the appellant during the impugned Assessment Year consisting

FEDERATION OF INDIAN MINING vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/44253/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S ELECTROTHERM (INDIA)LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

WP/51110/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

GERDAU STEEL INDIA PRIVATE LIMITED vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

WP/44993/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S. BMM ISPAT LTD vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43969/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S. HOTHUR TRADERS vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/44105/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

HINDUSTAN CALCINED METALS PRIVATE LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/46232/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S. SRI SHIV SHAKTI STEEL & ALLOYS vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/52678/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

SATHVAHANA ISPAT LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43871/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

IRON ORE END USERS ASSOCIATION vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43951/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S S.V.CHETTY IRON ORE MINES vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/46963/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

MUKUND LIMITED vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43949/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S HARE KRISHNA METALICS PVT LTD vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/44271/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

M/S LAKSHMINARAYANA MINING COMPANY vs. STATE OF KARNATAKA

In the result, these petitions must succeed

WP/44729/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT

KIRLOSKAR FERROUS INDUSTRIES LIMITED vs. THE STATE OF KARNATAKA

In the result, these petitions must succeed

WP/43924/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

125 SESAGHOR, 20, EDC COMPLEX PATTO, PANJIM, GOA-403 001 REP. BY ITS HEAD-FINANCE IRON ORE, KARNATAKA SRI.ANAND PRAKASH DUBEY ...PETITIONER (BY SHRI.UDAY HOLLA, SENIOR ADVOCATE FOR SHRI.K.N.PHANINDRA, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF PARLIAMENTARY AFFAIRS VIDHANA SOUDHA, Dr.AMBEDKAR VEEDHI BANGALORE-560 001 2. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT