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4 results for “transfer pricing”+ Section 43Bclear

Sorted by relevance

Mumbai344Delhi202Bangalore107Kolkata90Chennai89Ahmedabad73Hyderabad33Visakhapatnam28Raipur19Jaipur15Pune14Lucknow12Cochin12Cuttack4Karnataka4Chandigarh3Surat3Panaji3Allahabad1Guwahati1Jabalpur1Jodhpur1Patna1Ranchi1SC1Telangana1Dehradun1

Key Topics

Section 26014Section 260A4Section 444Section 104Disallowance2

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

Transfer Pricing Officer for determination of arms’ length price. As per the return filed the tax payable was Rs.48,38,27,302/-. The assessee also claimed TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed

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

Transfer Pricing Officer for determination of arms’ length price. As per the return filed the tax payable was Rs.48,38,27,302/-. The assessee also claimed TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE CO LTD

In the result, both the appeals stand dismissed

ITA/118/2020HC Karnataka31 Aug 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10Section 260Section 260ASection 44

Transfer Pricing Officer (TPO) to determine the Arm’s Length Price and the said officer did not suggest TP adjustment. Assessing Authority made non TP addition pertaining to surplus from shareholders account, treating the same as income from other business and losses from pension fund not allowed to be carried forward. Aggrieved by the said order, the assessee preferred appeals

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE COMPANY LTD

In the result, both the appeals stand dismissed

ITA/112/2020HC Karnataka31 Aug 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10Section 260Section 260ASection 44

Transfer Pricing Officer (TPO) to determine the Arm’s Length Price and the said officer did not suggest TP adjustment. Assessing Authority made non TP addition pertaining to surplus from shareholders account, treating the same as income from other business and losses from pension fund not allowed to be carried forward. Aggrieved by the said order, the assessee preferred appeals