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.

3 results for “transfer pricing”+ Section 33Bclear

Sorted by relevance

Mumbai21Ahmedabad12Delhi10Hyderabad6Bangalore3SC3Jaipur2Chandigarh2Kolkata1Pune1Chennai1Surat1

Key Topics

Section 80I5Section 34Section 33B3Section 803Deduction2Addition to Income2

COMMR.OF INCOME TAX- vs. ,NEW DELHI VS M/S ORACLE SOFTWARE INDIA LTD

C.A. No.-000235-000235 - 2010Supreme Court13 Jan 2010
Section 33BSection 80I

price of the licensed product. The only right which the assessee has is to replicate or duplicate the software. They do not have any right to vary, amend or make value addition to the software embedded in the Master Media. According to the assessee, it uses machinery to convert blank CDs into recorded CDs which along with other processes become

M/S. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

C.A. No.-005941-005942 - 1999Supreme Court26 Feb 2003
For Respondent: Collector of Central Excise, Bangalore
Section 3

33B is, on the face of it, arbitrary and unjustifiable. It is their contention that the aforesaid section is on the face of it void as a law cannot be passed which violates/abridges the fundamental rights of the citizens/voters, declared and recognised by this Court. It is submitted that without exercise of the right to know the relevant antecedents

COMMISSIONER OF INCOME TAX UDAIPUR vs. M/S CHETAK ENTERPRISES PVT. LTD

The appeal stands dismissed with no order

C.A. No.-001764-001764 - 2010Supreme Court05 Mar 2020

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 80

33B, in the circumstances and within the period specified in that section;  (ii) it   is   not   formed   by   the   transfer   to   a   new business   of   machinery   or   plant   previously used for any purpose. Explanation 1.­For the purposes of clause (ii), any   machinery   or   plant   which   was   used outside India by any person other than the assessee shall