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3 results for “transfer pricing”+ Section 244Aclear

Sorted by relevance

Mumbai102Delhi43Ahmedabad10Jaipur9Chandigarh7Cochin7Bangalore5Lucknow3Indore3Kolkata2Chennai2Pune2Rajkot2Ranchi1

Key Topics

Section 80P6Section 80P(2)(a)4Section 244A2Section 143(3)2Section 271(1)(c)2Section 282Business Income2Deduction2Penalty2Disallowance

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 624/LKW/2024[2017-18]Status: DisposedITAT Lucknow12 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

For Appellant: Ms Shweta Mittal, CAFor Respondent: Shri Prajesh Srivastava, Sr. DR
Section 143(2)Section 153Section 50C

Transfer Pricing Officer is extended to sixty days in accordance with the proviso to sub- section (3A) of section 92CA and the period of limitation available to the Assessing Officer for making an order of assessment, reassessment or re- computation, as the case may be, is less than sixty days, such remaining period shall be extended to sixty days

2

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

244A of the Income Tax Act 1961 without allowing deduction u/s 80P(2)(a)(iii) when this interest is directly linked with and attributable to the appellant's activity of marketing of sugar cane grown by its members which activity falls u/s 80P(2)(a)(iii) of the Income Tax Act of 1961. ITA No.295/LKW/2023 Page

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

244A of the Income Tax Act 1961 without allowing deduction u/s 80P(2)(a)(iii) when this interest is directly linked with and attributable to the appellant's activity of marketing of sugar cane grown by its members which activity falls u/s 80P(2)(a)(iii) of the Income Tax Act of 1961. ITA No.295/LKW/2023 Page