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4 results for “transfer pricing”+ Section 44Aclear

Sorted by relevance

Delhi14Mumbai4

Key Topics

Section 143(3)6Section 14A5Section 445Section 144B4Section 36(1)(viia)4Section 35D4Disallowance4Addition to Income3Section 102Section 10(34)2Exemption2Depreciation2

DCIT-2(3)(1), MUMBAI vs. INDUSIND BANK LTD., MUMBAI

ITA 3675/MUM/2023[2018-19]Status: DisposedITAT Mumbai17 Jul 2025AY 2018-19
Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

44A or the assessee was under compulsion to dispose of all the non-\nbanking assets under section 9, income earned by the assessee must be treated as\nprofits made from the resale of the stock-in-trade and most be treated as the profits of\nthe money lending business. The revenue further submitted that due to the\namalgamation character

INDUSIND BANK LTD,MUMBAI vs. THE DCIT-2(3)(1), MUMBAI

In the result, the Income Tax Appeal is\ndismissed

ITA 1842/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20
Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

44A or the assessee was under compulsion to dispose of all the non-\nbanking assets under section 9, income earned by the assessee must be treated as\nprofits made from the resale of the stock-in-trade and most be treated as the profits of\nthe money lending business. The revenue further submitted that due to the\namalgamation character

DCIT, MUMBAI vs. ICICI PRUDENTIAL LIFE INSURANCE LIMITED, MUMBAI

Accordingly, both the appeals preferred by the Revenue are\ndismissed

ITA 3003/MUM/2024[2021-22]Status: DisposedITAT Mumbai04 Dec 2024AY 2021-22
Section 10Section 10(15)Section 10(34)Section 143(3)Section 144BSection 14ASection 28Section 44

pricing risk assessment and\nmarketing of the products. Their job involves making\nestimates of ultimate out-come of insurable events. In the\nbusiness of insurance the product cost is an abstraction,\ndepending on the timing issues, variability issues and risk\nparameters. One big function actuaries provide is making\nreserves to insure that insurance companies keep enough\nmoney on their balance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI., MUMBAI vs. ICICI PRUDENTIAL LIFE INSURANCE LIMITED, MUMBAI

Appeal are dismissed

ITA 2384/MUM/2024[2020-21]Status: DisposedITAT Mumbai04 Dec 2024AY 2020-21
Section 10Section 10(15)Section 10(34)Section 143(3)Section 144BSection 14ASection 28Section 44

pricing risk assessment and\nmarketing of the products. Their job involves making\nestimates of ultimate out-come of insurable events. In the\nbusiness of insurance the product cost is an abstraction,\ndepending on the timing issues, variability issues and risk\nparameters. One big function actuaries provide is making\nreserves to insure that insurance companies keep enough\nmoney on their balance