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7 results for “transfer pricing”+ Section 260Aclear

Sorted by relevance

Delhi540Mumbai130Karnataka74Kolkata57Calcutta54Chennai33Telangana24Jaipur22Bangalore19Ahmedabad12SC11Dehradun10Surat7Nagpur7Pune6Lucknow5Hyderabad5Amritsar4Indore4Chandigarh3Kerala3Allahabad3Orissa2Cochin2Visakhapatnam1Andhra Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1Jodhpur1Rajasthan1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 6826Section 143(3)24Section 153A12Unexplained Cash Credit7Addition to Income7Section 2506Section 1326Section 143(2)6Search & Seizure

ACIT, CIRCLE-4, NAGPUR vs. SHRI VINOD BALBHADRA GOENKA,, NAGPUR

In the result, appeal of the Revenue is dismissed

ITA 204/NAG/2017[2014-15]Status: DisposedITAT Nagpur28 Jun 2022AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 10(38)Section 131Section 68Section 69C

transferred to DMAT account on 19.12.2012. The payment for same has been made through banking channels and the same is reflected in the bank statement of the appellant. The regular assessment for Asstt. Year 2013-14 was completed by A.O. on 01/03/2016 wherein the investment made in purchase of shares has been accepted without inviting any adverse observations

6
Undisclosed Income6
Section 69C2

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

260A. 8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

260A. 8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

260A. 8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

260A. 8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

260A. 8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

260A. 8. Next, we find that, the assessment has been framed u/s153A, consequent to the search action. The scope and ambit of sec153A is well defined. Kabul Chawla (2015) (Del HC), concerning the scope of assessment u/s153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions