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4 results for “transfer pricing”+ Permanent Establishmentclear

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Key Topics

Section 254(1)3Section 271(1)(c)3Section 10(1)3Section 41(1)3Section 115J3Penalty3Disallowance3Addition to Income3Section 201(1)2

J. KORIN SPINNING PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER (INT. TAXN.),, SURAT

In the result, appeal of the assessee is allowed

ITA 2734/AHD/2016[2015-16]Status: DisposedITAT Surat13 Dec 2019AY 2015-16

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2734/Ahd/2016 "नधा"रण वष"/Assessment Year: 2015-16 J.Korin Spinning Pvt. Ltd., V The Income Tax Officer, Office No.502, 5Th Floor, Union S (International Taxation), Surat. Trade Centre, Udhna Darwaja, . Ring Road, Surat – 395 002. [Pan: Aabcj 9649 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – A.R. राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr

Section 195Section 201(1)Section 9(1)(vii)

establishes the services rendered by Mr. KYO KEE LEE as industrial in nature and not technical in nature, he removes services rendered by Mr. KYO KEE LEE out of the bracket of Article 13 of the DTAA. Somewhere in paragraph 3.8 of his order by stating "technical services (industrial services)", he is unsure where the services rendered

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 156/SRT/2020[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

permanent establishment in India and therefore, no income accrue or arise or deem to arise in India in terms of section 9(1)(i) of the Act. Such income is not chargeable to tax India as per section 195 of the Act. The learned CIT(A) following the decision of honorable Supreme Court in CIT versus Toshoku Limited (supra) deleted

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 157/SRT/2020[2015-16]Status: DisposedITAT Surat06 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

permanent establishment in India and therefore, no income accrue or arise or deem to arise in India in terms of section 9(1)(i) of the Act. Such income is not chargeable to tax India as per section 195 of the Act. The learned CIT(A) following the decision of honorable Supreme Court in CIT versus Toshoku Limited (supra) deleted

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 6/SRT/2021[2016-17]Status: DisposedITAT Surat06 May 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

permanent establishment in India and therefore, no income accrue or arise or deem to arise in India in terms of section 9(1)(i) of the Act. Such income is not chargeable to tax India as per section 195 of the Act. The learned CIT(A) following the decision of honorable Supreme Court in CIT versus Toshoku Limited (supra) deleted