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7 results for “transfer pricing”+ Section 80P(2)(d)clear

Sorted by relevance

Bangalore53Visakhapatnam23Mumbai15Delhi9Kolkata8Surat8Pune7Chennai7Nagpur4Telangana4Karnataka3Lucknow2SC1Ahmedabad1Indore1Hyderabad1

Key Topics

Section 80P(2)(a)18Section 80P(2)(d)13Section 26311Section 143(3)10Section 143(2)4Disallowance4Deduction4Section 563Section 80P3Depreciation

SAR SENAPATI UMABAI DABHADE NAGARI SAHAKARI PATSANSTA MARYADIT,PUNE vs. PCIT-3, PUNE

In the result, the appeal of the assessee is allowed

ITA 908/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanjay S. SuryawanshiFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(2)Section 143(3)Section 263Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

2.-For the purposes of this section, it is hereby declared that an order passed by the Assessing Officer [or the Transfer Pricing Officer, as the case may be.] shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal [Chief Commissioner or Chief Commissioner

3
Addition to Income3
Set Off of Losses3

PUNE MADHYAMIK SHIKSHAK SAHKARI PATAPEDHI MARYADIT,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,PUNE 4, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 909/PUN/2025[2020-21]Status: HeardITAT Pune03 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

For Appellant: Shri Sharad A ShahFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 143(3)Section 263Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

2 - For the purposes of this section, it is hereby declared that an order passed by the Assessing Officer for the Transfer Pricing Officer, as the case may be, shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal (Chief Commissioner or Chief Commissioner

SHREENATH MHASKOBA CREDIT CO-OP. SOCIETY LTD.,PUNE vs. THE PCIT, PUNE-4, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 488/PUN/2025[2020-21]Status: DisposedITAT Pune17 Jun 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

For Appellant: Shri Sanjay SuryawanshiFor Respondent: Shri Vishwas S. Mundhe
Section 143(2)Section 143(3)Section 194NSection 263Section 56Section 80P(2)(a)Section 80P(2)(d)

2 - For the purposes of this section, it is hereby declared that an order passed by the Assessing Officer for the Transfer Pricing Officer, as the case may be, shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal (Chief Commissioner or Chief Commissioner

GURUDEODATTA NAGARI SAHAKARI PATSANSTHA LIMITED,PUNE vs. THE PCIT IT-4, PUNE

In the result, the appeal filed by the assessee is dismissed

ITA 487/PUN/2025[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

For Appellant: Shri Sanjay SuryawanshiFor Respondent: Shri Vishwas S. Mundhe
Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)(a)Section 80P(2)(d)

80P(2)(d) of the Act interest income earned by a co-operative society will be eligible for deduction only from its investment with another co-operative society. Thus, the AO appears to have allowed the deduction without inquiring into the claim. 11. After the introduction of Explanation 2 to Sec. 263, of the Act it has been made clear

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M/S. JANATA SAHAKARI BANK LTD,, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2428/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)

D of the Rules. He may please be directed to delete the said disallowance. 3. The learned C.I.T Appeals has erred in law and facts in confirming/ not deciding the disallowance of the claim of provision for bad & doubtful debts to the tune of Rs. 4,94,01,187/- U/s. 36 (1) (viia) 4. The learned C.I.T. Appeals has erred

JANATA SAHAKARI BANK LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2641/PUN/2017[2014-15]Status: DisposedITAT Pune10 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)

D of the Rules. He may please be directed to delete the said disallowance. 3. The learned C.I.T Appeals has erred in law and facts in confirming/ not deciding the disallowance of the claim of provision for bad & doubtful debts to the tune of Rs. 4,94,01,187/- U/s. 36 (1) (viia) 4. The learned C.I.T. Appeals has erred

JANATA SAHAKARI BANK LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2400/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)

D of the Rules. He may please be directed to delete the said disallowance. 3. The learned C.I.T Appeals has erred in law and facts in confirming/ not deciding the disallowance of the claim of provision for bad & doubtful debts to the tune of Rs. 4,94,01,187/- U/s. 36 (1) (viia) 4. The learned C.I.T. Appeals has erred