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.

2 results for “transfer pricing”+ Capital Gainsclear

Sorted by relevance

Mumbai2,428Delhi1,871Bangalore876Chennai628Kolkata542Ahmedabad458Jaipur316Hyderabad289Pune255Surat239Cochin187Indore182Chandigarh180Karnataka65Visakhapatnam63Nagpur63Rajkot60Calcutta59Cuttack58Lucknow47Raipur41Telangana35SC34Amritsar30Guwahati27Agra18Ranchi13Jabalpur12Jodhpur10Kerala8Patna8Allahabad7Varanasi6Dehradun5Rajasthan5Orissa2Panaji2A.K. SIKRI ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1Punjab & Haryana1D.K. JAIN JAGDISH SINGH KHEHAR1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 2636Section 143(3)3

VIJESH VITHAL TALAULICAR,PANAJI vs. ACIT, CIRCLE - 1(1), PANAJI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 230/PAN/2017[2010-11]Status: DisposedITAT Panaji31 Mar 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 230/Pan/2017 "नधा"रण वष" / Assessment Year : 2010-11 Shri Vijesh Vithal Talaulicar Shri Ramnath Sadan, Dr. Dada Vaidya Road, Panaji, Goa Pan : Aaxpt9647D .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Circle-1(1), Panaji. ……""यथ" / Respondent

For Appellant: Shri D.E. Robinson, ARFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(2)Section 143(3)

price. The said transaction does not character of a capital transaction as claimed by the appellant as no rights pertaining to the land have been sold nor has .there been any destruction, immobilization of any capital asset. The plot can continue to be used for dumping the iron ore rejects. • ITAT Cochin in the case of Sri E.M. Johnyvs

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

capital or revenue. The 'once for all' payment test is also inconclusive. What is relevant is the purpose of the outlay and its intended object and effect, considered in a commonsense way having regard to the business realities." (p. 379) 8 ITA.No.205/PAN./2019 In the case of this assessee, it is found that the claim of expenses under