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9 results for “transfer pricing”+ Section 41clear

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Key Topics

Section 1073Section 472

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

price paid by him to the person renouncing such right and the amount paid by him to the company or institution, as the case may be, for acquiring such financial asset; (ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation

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

41-A of the Bombay 14 (1992) 3 SCC 624 Page 16 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} Sales Tax Rules, 1959 held that the rule-making authority can provide for a small abridgement or curtailment while extending a concession, and observed as under: - “9. … We fail to understand how a valid grievance can be made

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

41-A of the Bombay 14 (1992) 3 SCC 624 Page 16 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} Sales Tax Rules, 1959 held that the rule-making authority can provide for a small abridgement or curtailment while extending a concession, and observed as under: - “9. … We fail to understand how a valid grievance can be made

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

41-A of the Bombay 14 (1992) 3 SCC 624 Page 16 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} Sales Tax Rules, 1959 held that the rule-making authority can provide for a small abridgement or curtailment while extending a concession, and observed as under: - “9. … We fail to understand how a valid grievance can be made

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

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

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 High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

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

price during the pendency of ligation. It was accordingly held that what has to be seen is that who is the defaulting party and whether the party is taking undue advantage over the other and the hardship that may be caused to either of the parties. 14. It was held that the plaintiff was ready and willing to perform

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

41 of 241 passed in these proceedings prior to taking any action under the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021. Steps in respect thereof, in terms of Rules be taken within four weeks. The action so taken shall be placed on record by MEITY by means of a status report by the next date