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14 results for “transfer pricing”+ Section 4(1)(a)clear

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Key Topics

Section 2603Section 1073Section 472Capital Gains2Exemption2Comparables/TP2

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

4) of the CGST Act. It is not the substantive right of the dealer to claim ITC, it is a kind of concession provided by the legislature on fulfillment of certain conditions mentioned in the provision. 24. The petitioner in Form G submitted Electricity Duty under the Electricity Duty Rules mentioning therein that 1388641 KWH Page

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

ITA/14/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

4) of the CGST Act. It is not the substantive right of the dealer to claim ITC, it is a kind of concession provided by the legislature on fulfillment of certain conditions mentioned in the provision. 24. The petitioner in Form G submitted Electricity Duty under the Electricity Duty Rules mentioning therein that 1388641 KWH Page

PR COMMISSIONER OF INCOME TAX vs. M/S SAMARPAN SYNTHETICS PVT LTD

Accordingly, the learned appellate authority has rightly dismissed the

ITA/17/2021HC Rajasthan04 Mar 2022

Bench: AKIL KURESHI,REKHA BORANA

Section 107

4) of the CGST Act. It is not the substantive right of the dealer to claim ITC, it is a kind of concession provided by the legislature on fulfillment of certain conditions mentioned in the provision. 24. The petitioner in Form G submitted Electricity Duty under the Electricity Duty Rules mentioning therein that 1388641 KWH Page

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

4. Assessments were completed under Section 143(3) read with Section 153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. M/S P.R. ROLLING MILLS PVT. LTD.

The appeal is allowed in the above terms

ITA/354/2018HC Rajasthan15 Mar 2024

Bench: AVNEESH JHINGAN,BHUWAN GOYAL

Section 92C

1 of 4 This appeal is moved against a cross-appeal which the assessee had preferred before the ITAT. The Revenue’s appeal was the subject matter of the ITA 286/2018. The question of law in the cross-appeal too pertains to the exclusion of the two comparables which are the subject matter of the present appeal. The ITA 286/2018

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S TIRUPATI BALAJI ESTATES PVT. LTD.

ITA/113/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

For Appellant: Sri K. Sudhakar Reddy, Standing Counsel for lTFor Respondent: Sri Santosh Sagar Kapilavai
Section 260Section 260A

SECTION OFFICER To, '1. The lncome Tax Apellate Tribunal, Bench 'A', Hyderabad 2. The Additional Commissioner of Income Tax(Transfer Pricing), Hyderabad 3. The Deputy Commissioner of lncome Tax, Circle-16(2), Hyderabad 4

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

ITA/322/2017HC Rajasthan09 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96

1. “And whereas the first party for his/her/their bonafide needs and requirements the first party has agreed to sell, transfer, convey all his/her/their rights, interests, titles in respect of the above said property, to the second party for a sum of Rs.27,00,000/- (Rupees Twenty Seven Lacs only) out of which the First party has received

COMMISSIONER OF INCOME TAX vs. DIVISIONAL FOREST OFFICER

The appeal is disposed of with liberty as prayed for by the learned

ITA/94/2024HC Rajasthan26 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 260

TRANSFERRED FROM DCIT CIRCLE-5 AHMEDABAD PRESENT ADDRESS DCIT CIRCLE 3(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA BENGALURU-560095 …APPELLANTS (BY SRI. SUSHAL TIWARI N.,ADVOCATE) AND: IQVIA RDS (INDIA) PVT LTD (EARLIER QUINTILES RESEARCH INDIA PVT LTD AND ITS SUCCESSOR), II FLOOR, ETAMIN BLOCK, PRESTIGE TECHNOLOGY PARK-II, SARJAPUR-MARATHAHALLI OUTER RING ROAD, BENGALURU

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

ITA/113/2016HC Rajasthan02 Aug 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: SHRI.JOHN POOMKUDY
Section 143(3)Section 2(13)

transferred the property to the builder. However, the mistake so committed would not be so I.T.A.No.113 of 2016 - 5 - grave as to make a remand especially considering the decision of the Hon'ble Supreme Court relied on by the Revenue in G.Venkataswami Naidu & Co.(supra). 6. G.Venkataswami Naidu & Co. (supra) was a partnership firm, acting as managing agents

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

1,94,54,400/-. It is also claimed onvertible portion of debentures ral Mills Ltd. amounting to nder Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana

ANKIT CHIRAG DEVELOPERS PVT. LTD. vs. ASSITANT COMMISSIONER OF INCOME TAX

ITA/5/2019HC Rajasthan22 Feb 2021

Bench: SANDEEP MEHTA,DEVENDRA KACHHAWAHA

For Appellant: Mr. Neeraj Gupta, Senior Advocate
Section 47

1 that though the jurisdiction to decree a suit for specific performance is discretionary yet that discretion should not be arbitrary but should be sound and reasonable and has to be guided by judicial principles and the plaintiff is not to be denied the relief of specific performance merely on account of the phenomenal increase of price during the pendency