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6 results for “transfer pricing”+ Section 11A(1)clear

Sorted by relevance

Mumbai28Delhi27SC26Ahmedabad13Lucknow11A.K. SIKRI ROHINTON FALI NARIMAN9Bangalore7Amritsar7Hyderabad6Kolkata6Telangana5Chennai3Nagpur3Karnataka2Calcutta2Pune1Andhra Pradesh1Visakhapatnam1

Key Topics

Section 80H12Section 14712Section 809Section 80I6Deduction6Disallowance6Addition to Income6Section 1543Section 143(1)3

DCIT, CIR-11, KOLKATA, KOLKATA vs. M/S GRAPHITE INDIA LTD., KOLKATA

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

transfer of electricity, therefore, would not be covered under sub-section (8) of Section 80IA of the Act. However, in so far as the Tribunal’s reasoning to adopt the market value of the goods at Rs.5.40 ps. Per unit is concerned, we find no error. Undisputedly, GEB supplied the electricity to its consumers at th9e same rate. This, therefore

GRAPHITE INDIA LTD.,KOLKATA vs. ACIT, R-11, KOLKATA, KOLKATA

In the result, assessee’s appeal is partly allowed

Section 143(3)3
Section 1483
Reopening of Assessment3
ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

transfer of electricity, therefore, would not be covered under sub-section (8) of Section 80IA of the Act. However, in so far as the Tribunal’s reasoning to adopt the market value of the goods at Rs.5.40 ps. Per unit is concerned, we find no error. Undisputedly, GEB supplied the electricity to its consumers at th9e same rate. This, therefore

GRAPHITE INDIA LTD.,KOLKATA vs. ACIT, R-11, KOLKATA, KOLKATA

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

transfer of electricity, therefore, would not be covered under sub-section (8) of Section 80IA of the Act. However, in so far as the Tribunal’s reasoning to adopt the market value of the goods at Rs.5.40 ps. Per unit is concerned, we find no error. Undisputedly, GEB supplied the electricity to its consumers at th9e same rate. This, therefore

UNIWORTH LIMITED ,KOLKATA vs. DCIT, CIRCLE - 11, KOLKATA , KOLKATA

In the result, appeals filed by the assessee in ITA No

ITA 2554/KOL/2017[2006-07]Status: DisposedITAT Kolkata20 Jan 2020AY 2006-07

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am

For Appellant: Shri N.M. Bhansali, AdvocateFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148

11A, Sarojini Naidu Sarani, Kolkata – 700017. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW2805Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri N.M. Bhansali, Advocate Revenue by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23/10/2019 घोषणा क" तार"ख/Date of Pronouncement : 20/01/2020 आदेश / O R D E R Per Dr. A. L. Saini

UNIWORTH LIMITED ,KOLKATA vs. DCIT, CIRCLE - 11, KOLKATA , KOLKATA

In the result, appeals filed by the assessee in ITA No

ITA 2552/KOL/2017[2003-04]Status: DisposedITAT Kolkata20 Jan 2020AY 2003-04

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am

For Appellant: Shri N.M. Bhansali, AdvocateFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148

11A, Sarojini Naidu Sarani, Kolkata – 700017. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW2805Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri N.M. Bhansali, Advocate Revenue by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23/10/2019 घोषणा क" तार"ख/Date of Pronouncement : 20/01/2020 आदेश / O R D E R Per Dr. A. L. Saini

UNIWORTH LIMITED ,KOLKATA vs. ACIT, CIRCLE - 11, KOLKATA , KOLKATA

In the result, appeals filed by the assessee in ITA No

ITA 2553/KOL/2017[2004-05]Status: DisposedITAT Kolkata20 Jan 2020AY 2004-05

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am

For Appellant: Shri N.M. Bhansali, AdvocateFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148

11A, Sarojini Naidu Sarani, Kolkata – 700017. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW2805Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri N.M. Bhansali, Advocate Revenue by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23/10/2019 घोषणा क" तार"ख/Date of Pronouncement : 20/01/2020 आदेश / O R D E R Per Dr. A. L. Saini