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3 results for “transfer pricing”+ Section 35Aclear

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Delhi51Mumbai15Chandigarh3SC3Bangalore3Hyderabad3Kolkata3Pune3Dehradun2A.K. SIKRI ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1Jaipur1Chennai1Panaji1Ahmedabad1

Key Topics

Section 112

M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE

The appeals are disposed of in the above terms

C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37

35A and 35AB of the Act towards acquisition of Intellectual Property Rights such as rights over the trademark, copyright and technical know-how. In the alternative, the Assessee claimed depreciation on capitalizing the value of the Intellectual Property Rights by treating them as plant. 11. The Assessing Officer passed an order on 30th March, 1998 rejecting the claim

PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)
Section 260A
Section 92C

Transfer Pricing Officer8 passed an order under Section 92CA (3) determining the Arm’s Length Price of royalty at 3 per cent and making an adjustment of Rs. 78.97 crores in respect of royalty paid by the assessee for the relevant previous year. 10 On 11 March 2016, a draft assessment order was passed in the name of Suzuki Powertrain

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)

price is the sole consideration for the sale:” (4) For the purposes of this section, - (a) “assessee” means the person who is liable to pay the duty of excise under this Act and includes his agent;” 11. Recovery of sums due to Government. - In respect of duty and any other sums of any kind payable to the Central Government under