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43 results for “transfer pricing”+ Section 120(4)(b)clear

Sorted by relevance

Delhi766Mumbai543Bangalore274Karnataka271Ahmedabad134Kolkata121Chandigarh111Chennai104Hyderabad96Jaipur87Cochin65Pune56Indore54Calcutta51Surat43Cuttack22Visakhapatnam21Raipur19Lucknow12SC12Varanasi9Jodhpur9Agra8Telangana8Amritsar5Rajkot3Rajasthan3Guwahati2Nagpur2Punjab & Haryana2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1Panaji1Allahabad1Jabalpur1

Key Topics

Section 10(37)46Exemption27Section 143(3)19Addition to Income16Section 14712Section 143(2)11Section 1489Section 2638Disallowance8

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material

Showing 1–20 of 43 · Page 1 of 3

Capital Gains7
Long Term Capital Gains7
Section 54B6

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

4) of section 120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing officer under this Act. In the instant case, the order of assessment was challenged on several grounds and, particularly, on the ground that no notice under section 143(2) of the Act was issued within the time

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result the appeal of the assessee is partly allowed

ITA 1222/AHD/2016[2004-05]Status: DisposedITAT Surat12 Feb 2019AY 2004-05
For Appellant: Shri Hiren Vepari, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 143(3)Section 147Section 148Section 2(47)Section 45(2)Section 45(3)Section 55(2)(b)

120/- and after providing indexation the cost of the land was determined at Rs. 15,96,326. Consequently, an amount of Rs. 83,23,674/- was added to the total income of the assessee as income from capital gain. 4. The assessee has preferred appeal before the ld. CIT(A). I.T.A No. 1222/Ahd/2016 A.Y. 2004-05 Page No 5 Chandrasinh

TARACHAND MOHANLAL AGARWAL,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX SURAT-01, SURAT

In the result, the appeal of the assessee is allowed

ITA 359/SRT/2025[2018-19]Status: HeardITAT Surat21 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambletarachand Mohanlal Agarwal, The Principal Commissioner Vs. D-509, Shreepal Residency, Of Income Tax-1, Near Corner Point, Surat. City Light Road, Surat-395007. [Pan : Aazpa7937K] (Appellant) .. (Respondent) Appellant By : Shri Hiren Vepari, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 21.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri Hiren Vepari, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 115BSection 120Section 144ASection 263Section 263(1)(c)Section 92C

120; [(iii) an order under section 92CA by the Transfer Pricing Officer;] (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal [Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner; (c) where any order referred to in this

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

120/- to Rs.1,45,751/- by holding that it is reasonable to consider 5% as net profit on the net unaccounted job receipts as income for the year under consideration.” 7. We have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

120/- to Rs.1,45,751/- by holding that it is reasonable to consider 5% as net profit on the net unaccounted job receipts as income for the year under consideration.” 7. We have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

120/- to Rs.1,45,751/- by holding that it is reasonable to consider 5% as net profit on the net unaccounted job receipts as income for the year under consideration.” 7. We have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

120/- and hence an amount of Rs.4,79,82,099/- is taxable as capital gain in the hand of the firm in which assessee is partner as per the provisions of section 45(4) of the I.T. Act. 6. In addition to all above ground, on the facts and in the circumstances of the case

SHRI SAMEERKUMAR J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1568/AHD/2016[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI GOPALBHAI H. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(5),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 552/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI BALWANTRAY M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 453/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI NATVARBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 624/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI CHAMPAKBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 626/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI PRAVINKUMAR M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1565/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

NARESH M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1692/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1691/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI BABUBHAI J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1569/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

VASANTBHAI MOHANBHAI BHANDHARI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1690/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI ISHWARBHAI ZINABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1445/AHD/2016[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016