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9 results for “transfer pricing”+ Section 92Aclear

Sorted by relevance

Mumbai103Delhi61Bangalore49Kolkata42Pune31Chennai27Hyderabad15Ahmedabad11Karnataka9Jaipur5Cuttack3Amritsar2Cochin2SC2Telangana2Allahabad1Chandigarh1Jabalpur1Guwahati1Indore1

Key Topics

Section 2606Section 92A3Section 92C3Section 2633Section 144C3Section 143(3)3Transfer Pricing3Disallowance3Addition to Income3Section 80J

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

section 92A of the income Tax Act, 1961. 6. It is further stated that the matter was referred to the Transfer Pricing

PR COMMISSIONER OF INCOME TAX-5 vs. M/S PAGE INDUSTRIES LTD

In the result, the appeal fails and is hereby dismissed

2
Section 143(2)2
Deduction2
ITA/285/2017HC Karnataka08 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 14ASection 260Section 80JSection 92C

transfer pricing has been mentioned. It is further submitted that the Tribunal has relied on the judgment of Ahmedabad Bench of the Tribunal, which had held that sub-Sections 1 7 and 2 of Section 92A

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

Transfer Pricing in International Transactions. Further vide the 2016 amendment, the right to appeal was specifically taken away in order to minimize these disputes. 16. Once the DRP has exercised its power under Section 144C of the Act, the Commissioner loses his jurisdiction to 14 exercise power under Section 263 of the Act. Consequently, the Commissioner cannot issue a show

COMMISSIONER OF INCOME TAX III vs. M/S TIMKEN ENGINEERING

ITA/253/2012HC Karnataka10 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 260ASection 92

Transfer Pricing Officer and whether the rejection of same is Date of Judgment 10-07-2018 I.T.A.Nos.253-254/2012 Commissioner of Income-tax-III & Anr. Vs. M/s. Timken Engineering & Research India Pvt. Ltd., 4/11 sustainable in law even when no valid reasons are assigned by tribunal? 5. Whether the tribunal is correct in law in interpreting the proviso

M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Appeals stand disposed of

ITA/764/2018HC Karnataka02 Jul 2025

Bench: S.G.PANDIT,T.M.NADAF

Section 260Section 92A

section 92A of the IT Act?" ITA No.835/2018 is filed by respondent/Commissioner of Income Tax and the said appeal was admitted on 08.07.2019 to examine the following 3 substantial questions of law in the order dated 8.07.2019; “1. Whether on the facts and in the circumstances of the case, Tribunal was justified in holding that Revenue has failed to notice

SRI SRIDHAR vs. THE STATE OF KARNATAKA

WA/3356/2016HC Karnataka22 Mar 2017

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD

M. NARAYANAPPA vs. THE STATE OF KARNATAKA

WP/14620/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD 21 CSL 2014 dated

SRI M MADHAVA GOWDA vs. UNDER SECRETARY TO GOVERNMENT

WP/27825/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD 21 CSL 2014 dated

FEDERATION OF WINES MERCHANTS ASSOCIATION vs. THE STATE OF KARNATAKA

WP/13078/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

price of the liquor being sold to the customers depending upon the varying degree of facilities provided by them to the customers. 28. The Legislature has inserted Entry 59A in the III Schedule to KVAT Act and has chosen to provide for levy of tax on liquor sold by certain licence holders. Notification – II bearing No.FD 21 CSL 2014 dated