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5 results for “transfer pricing”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai2,549Delhi1,127Kolkata499Bangalore421Ahmedabad414Pune407Chennai232Jaipur211Karnataka207Chandigarh182Hyderabad119Cochin109Indore79Visakhapatnam75Rajkot72Surat63Raipur42Nagpur42Calcutta38Lucknow34Amritsar27Cuttack24Guwahati24SC17Telangana16Varanasi10Jodhpur9Agra7Jabalpur7Ranchi7Panaji5Dehradun4Kerala3Rajasthan2D.K. JAIN JAGDISH SINGH KHEHAR1Allahabad1Punjab & Haryana1Orissa1Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 92C6Section 2636Section 143(3)5Transfer Pricing3Deduction3Addition to Income3Section 43(5)2Section 362Section 432

SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

ITA 388/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 92ASection 92C

loss account or claimed as deduction. The Assessing Officer is then required to examine the assessee's claim either for the expenditure attributable for earning of such exempt income or no such expenditure has been incurred, then having regard accounts to the assessee AO has to his satisfaction with the correctness of the assessee's claim that no expenditure have

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed

Section 92A2
Exemption2
Natural Justice2
ITA 389/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 92ASection 92C

loss account or claimed as deduction. The Assessing Officer is then required to examine the assessee's claim either for the expenditure attributable for earning of such exempt income or no such expenditure has been incurred, then having regard accounts to the assessee AO has to his satisfaction with the correctness of the assessee's claim that no expenditure have

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

carrying on business and to maintain assets in their existing condition. It doesn't increase the profit earning capacity but merely maintains it at existing level. It is used in the sense of immediate or short term benefit. Several case laws have been cited by the assessee in support of its contention that the assessee is paying royalty for right

BEIERSDORF INDIA (P) LTD.,PANAJI vs. INCOME TAX OFFICER, WARD - 2(4),, PANAJI

In the result, appeal of assessee is partly allowed

ITA 337/PAN/2018[2014-15]Status: DisposedITAT Panaji17 Aug 2022AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh D.E. Robinson, AdvocateFor Respondent: Sh Ranjan Kumar, CIT-DR
Section 28Section 36Section 43Section 43(5)

transfer of such warehouse receipts, by the broker. The payouts being made by the clearing house on settlement dates. The difference between the selling price and cost price of the commodities after deduction of brokerage was the income arising from this activity. It is not disputed by the AO that such income has been returned as business income

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)

loss, total or partial of a capital asset would be a capital receipt." However , the said decision is not applicable to the facts of the case. The sale price received by the appellant is for sale of ore rejects dumped on the Dharnbandora plot, it does not pertain to sale of any part of or rights in the Dharnbandora plot