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17 results for “transfer pricing”+ Section 292Cclear

Sorted by relevance

Delhi127Hyderabad71Chennai51Bangalore31Indore27Jaipur23Mumbai19Kolkata17Surat17Rajkot13Ahmedabad10Chandigarh9Cochin8Nagpur8Amritsar7Pune3Jodhpur2Varanasi1

Key Topics

Section 14734Section 14834Section 69A17Section 115J17Section 13217Addition to Income17Condonation of Delay17

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

ITA 1700/KOL/2025[2016-17]Status: DisposedITAT Kolkata09 Dec 2025AY 2016-17
For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED , PATNA

The appeal of the Revenue is dismissed

ITA 1595/KOL/2025[2015-16]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-16
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1597/KOL/2025[2017-18]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-18
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

ITA 1704/KOL/2025[2023-24]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-24
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1703/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee proved that he has not done any such transactions even in respect of such transaction as were contained in the loose paper which were found during the course of search. This was held by the Hon'ble Delhi High Court in case of PCIT Vs. Delco India (P.) ltd. reported

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1759/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

ITA 1596/KOL/2025[2016-17]Status: DisposedITAT Kolkata09 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee proved that he has not done any such transactions even in respect of such transaction as were contained in the loose paper which were found during the course of search. This was held by the Hon'ble Delhi High Court in case of PCIT Vs. Delco India (P.) ltd. reported

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1396/KOL/2025[2017-2018]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-2018
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1397/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1398/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1399/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1598/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1395/KOL/2025[2015-2016]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-2016
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1699/KOL/2025[2015-16]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee proved that he has not done any such transactions even in respect of such transaction as were contained in the loose paper which were found during the course of search. This was held by the Hon'ble Delhi High Court in case of PCIT Vs. Delco India (P.) ltd. reported

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

ITA 1701/KOL/2025[2017-18]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-18
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect of\nsuch transaction as were contained in the loose paper which were\nfound during the course of search. This was held by the Hon'ble Delhi\nHigh Court in case of PCIT Vs. Delco India (P.) Itd. reported

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1702/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee proved that he has not done any such transactions even in respect of such transaction as were contained in the loose paper which were found during the course of search. This was held by the Hon'ble Delhi High Court in case of PCIT Vs. Delco India (P.) ltd. reported

GOPAL & SONS HUF,KOLKATA vs. I.T.O., WARD - 32(1), KOLKATA, KOLKATA

The appeal of the revenue is dismissed

ITA 1701/KOL/2024[2006-2007]Status: DisposedITAT Kolkata08 Jan 2025AY 2006-2007

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

292C of the Act is rebuttable when the assessee proved that he has not done any such transactions even in respect of such transaction as were contained in the loose paper which were found during the course of search. This was held by the Hon'ble Delhi High Court in case of PCIT Vs. Delco India (P.) ltd. reported