BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “transfer pricing”+ Section 17(5)(d)clear

Sorted by relevance

Mumbai3,613Delhi3,396Bangalore1,614Chennai789Ahmedabad630Kolkata554Hyderabad494Karnataka484Jaipur383Pune333Surat256Indore250Chandigarh210Cochin166Visakhapatnam106Rajkot101SC95Cuttack72Telangana63Lucknow62Calcutta62Nagpur57Raipur39Guwahati31Agra28Jodhpur24Dehradun24Amritsar21Ranchi13A.K. SIKRI ROHINTON FALI NARIMAN13Varanasi10Rajasthan9Allahabad7Kerala6Panaji5Orissa5MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1Patna1Andhra Pradesh1Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1Punjab & Haryana1A.K. SIKRI N.V. RAMANA1DIPAK MISRA V. GOPALA GOWDA1

Key Topics

Section 1662

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Orissa31 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 107

price. 27. In that view of the matter, as it is admitted case of the petitioner that the electricity generated in 540 MW Power Plant is used in the course of or furtherance of his business, which is evident from Form G provided by the taxpayer i.e. the petitioner herein, the petitioner would not be entitled for ITC to electrical

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

Transfer of Property Act, to advance the argument that the price component in a sale is an intrinsic and integral part of the transaction and a sale cannot exist without the price component and the price component in a sale transaction cannot be independent, whereas for a ‘collateral purpose’ it should be something i.e. independent and divisible from the main

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA

ITA/9/2024HC Orissa15 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42

17 lacs, and subsequently opened a Capital Gain account showing sale proceeds to be Rs. 20.20 lacs. Investigation also revealed that attached immovable properties namely (i) 1A, 1st Floor, Sugam Hemant Apartment, 75 Bondel Road, Kolkata-700019 purchased through registered sale deed 9786 dated 31.08.2009 area 1569 Sq. Ft. total consideration amount with stamp duty and registration

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

ITA/10/2017HC Orissa04 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

D-203, Jhilmil Tahirpur Residential Scheme DW-2 6. Regarding carrying the mentioned development works in the construction of the building. DW-2 7. Ration card of the Plaintiff DW-2 8. Ration card of the Defendant DW-2 Signed By:SAVITA PASRICHA Signing Date:09.01.2026 16:51:13 Signature Not Verified RFA (OS) 05/2017 and connected matters Page 17

MAHESWAR PANDA vs. I.T.O., WARD-2(1)

ITA/48/2023HC Orissa15 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Section 166

5. A perusal of the records shows, that at the time of the accident, a trolley was attached with the tractor, which was carrying sand for the purpose of construction of underground tank near the farm land for irrigation purpose(s). However, merely because it was carrying sand would not mean that the tractor was being used for commercial purpose