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7 results for “transfer pricing”+ Section 201(3)clear

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Key Topics

Section 686Section 143(3)5Section 1474Section 1484Section 50C(3)4Section 201(1)4Addition to Income4Section 142(1)3Section 133A3

SMT. KRUSHNABA PRAVINSINH JADEJA,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

ITA 572/RJT/2015[2012-13]Status: DisposedITAT Rajkot30 Jul 2025AY 2012-13
Section 142(1)Section 143(2)Section 143(3)Section 68

201, 2nd\nFloor, Opera Tower, Jawahar Road,\nRajkot-360 001\n(Assessee)\n(Respondent)\nआयकर अपील सं./ITA No.577/RJT/2015\n(निर्धारण वर्ष / Assessment Year: 2012-13)\nDeputy Commissioner of Income Tax,\nCircle-1(1), Rajkot, Aaykar Bhavan, Race\nVs.\nKrushnaba Pravinsinh Jadeja,\nC.o. R.K. Shukla & Co.,\nCourse Ring Road, Rajkot-360 001\n201, 2nd Floor, Opera Tower,\nJawahar Road, Rajkot

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. SMT. KRUSHNABA P. JADEJA,, RAJKOT-GUJARAT

ITA 577/RJT/2015[2012-13]Status: DisposedITAT Rajkot30 Jul 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Survey u/s 133A3
Disallowance2
For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 68

201, 2nd Floor, Opera Tower, Course Ring Road, Rajkot-360 001 Jawahar Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPJ 6178 N (Assessee) (Respondent) Assessee by : Shri D.M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT-DR Date of Hearing : 03/06/2025 Date of Pronouncement : 30/07/2025 आदेश / O R D E R Per, Dr. A. L. Saini, AM: Captioned

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 226/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Nov 2023AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194CSection 194HSection 201(1)

price, but the same is being given for enhancing sale in a particular area or achieving targets for sale. However the A.O. treated the above discount as that of a commission and assessee failed to make TDS u/s. 194H of the Act and made addition of Rs. 3,93,669/-. Similarly, the Assessing Officer levied interest u/s. 201

RAJESHKUMAR K. NANDANI,,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2)(2),, RAJKOT

In the result, appeal of the assessee is partly allowed

ITA 23/RJT/2018[2007-08]Status: DisposedITAT Rajkot23 Sept 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकरअपीलसं.Ita No. 23/Rjt/2018 "नधा"रणवष"/Asstt. Year: 2007-08 Shri Rajesh Vs. Ito Kuverjibhai Nandani Ward-1(2)(2), C/O. M/S. Tha Tulshidas Rajkot Narshidas, Para Bazar, Rajkot

For Appellant: Shri D. V. Lalchandani, ARFor Respondent: Shri Anil Kumar Das, Sr
Section 143(3)Section 147Section 148Section 50CSection 50C(3)Section 55A

201 at Nilkant Apartment, Rajkot for consideration of Rs. 4,90,000/- however, the Stamp Valuation Authority had adopted the value of the property at Rs. 7,60,860/- and assessee has not shown the capital gain ITA No. 23/RJT/2018(Shri Rajesh Kuverjibhai Nandni vs. ITO) A.Y. 2007-08 2 from the aforesaid transaction according

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

201 | 2 BHK | 23,00,000 | 26,00,000 | 3,00.000\n| A2 | 301 | 2 BHK | 20,00,000 | 26,00,000 | 6,00,000\n| A2 | 901 | 2 BHK | 22,50,000 | 26,00,000 | 3

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 133ASection 143(3)Section 147Section 148Section 250

201\n| 2 BHK\n| 23,00,000\n| 26,00,000\n| 3,00.000\n| A2\n| 301\n| 2 BHK\n| 20,00,000\n| 26,00,000\n| 6,00,000\n| A2\n| 901\n| 2 BHK\n| 22,50,000\n| 26,00,000\n| 3

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

ITA 355/RJT/2011[2004-05]Status: DisposedITAT Rajkot04 Jan 2018AY 2004-05

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

For Appellant: Shri M.J. Ranpura, CAFor Respondent: Shri Hargovind Singh, CIT-DR
Section 131Section 133ASection 142(1)Section 148Section 271(1)(c)

3 and 4 of the assessee’s appeal CO in the Asstt.Year 2003-04, 2004-05, 2005-06 and 2006-07 respectively. “The ld.CIT(A) erred on facts as also in law in retaining disallowance out of total disallowance made from administrative and selling expenses. 26. Next common issue raised by the Department and the assessee is with regard