BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

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

Sorted by relevance

Mumbai1,681Delhi1,351Chennai372Bangalore325Hyderabad296Ahmedabad251Jaipur197Chandigarh133Indore128Kolkata123SC114Cochin102Rajkot83Pune76Surat57Nagpur45Visakhapatnam43Lucknow37Cuttack33Raipur28Guwahati22Jodhpur19Agra18Dehradun18Amritsar15A.K. SIKRI ROHINTON FALI NARIMAN13Varanasi6Panaji4Ranchi4Allahabad3Jabalpur1D.K. JAIN JAGDISH SINGH KHEHAR1DIPAK MISRA V. GOPALA GOWDA1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1Patna1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 43B21Section 2636Addition to Income4Disallowance3Section 143(3)2

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

section (5), after considering the following, namely:- (a) draft order; (b) objections filed by the assessee; (c) evidence furnished by the assessee; (d) report, if any, of the Assessing Officer, Valuation Officer or Transfer Pricing Officer or any other authority; (e) records relating to the draft order; (f) evidence collected by, or caused to be collected

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S SALITHO ORES PVT. LTD, PANAJI

In the result, appeal of the assessee is allowed

ITA 100/PAN/2018[2013-14]Status: DisposedITAT Panaji21 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B

D E R Per PARTHA SARATHI CHAUDHURY, JM: The appeal in ITA No. 72/PAN/2018 preferred by the assessee and the appeals in ITA Nos.99 & 100/PAN/2018 preferred by the Revenue emanates from the separate orders of Commissioner of Income Tax (Appeals)-2, Panaji, (for short, ‘CIT(A)’) dated ITA Nos.72, 99 & 100/PAN/2018 M/s.Salitho Ores Pvt. Ltd. 28/12/2017, 26/12/2017 & 26/12/2017 for A.Ys

M/S SALITHO ORES PRIVATE LIMITED,PANAJI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - M1, MARGAO

In the result, appeal of the assessee is allowed

ITA 72/PAN/2018[2014-15]Status: DisposedITAT Panaji21 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B

D E R Per PARTHA SARATHI CHAUDHURY, JM: The appeal in ITA No. 72/PAN/2018 preferred by the assessee and the appeals in ITA Nos.99 & 100/PAN/2018 preferred by the Revenue emanates from the separate orders of Commissioner of Income Tax (Appeals)-2, Panaji, (for short, ‘CIT(A)’) dated ITA Nos.72, 99 & 100/PAN/2018 M/s.Salitho Ores Pvt. Ltd. 28/12/2017, 26/12/2017 & 26/12/2017 for A.Ys

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S SALITHO ORES PVT. LTD, PANAJI

In the result, appeal of the assessee is allowed

ITA 99/PAN/2018[2012-13]Status: DisposedITAT Panaji21 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B

D E R Per PARTHA SARATHI CHAUDHURY, JM: The appeal in ITA No. 72/PAN/2018 preferred by the assessee and the appeals in ITA Nos.99 & 100/PAN/2018 preferred by the Revenue emanates from the separate orders of Commissioner of Income Tax (Appeals)-2, Panaji, (for short, ‘CIT(A)’) dated ITA Nos.72, 99 & 100/PAN/2018 M/s.Salitho Ores Pvt. Ltd. 28/12/2017, 26/12/2017 & 26/12/2017 for A.Ys