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5 results for “transfer pricing”+ Section 5Aclear

Sorted by relevance

Karnataka290Pune77Mumbai75Delhi63Hyderabad42Bangalore32Raipur17Kolkata14Jaipur10Chennai8SC7Surat5Telangana3Rajkot2Ahmedabad2Lucknow1Chandigarh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 37(1)5Addition to Income5Section 254(1)4Disallowance4Section 283Section 373Section 234A3Section 271(1)(c)3Deduction3

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 738/SRT/2023[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

5A vis-à-vis FRP, such that Tasgaon can be said to have been diluted or rendered inapplicable. The interplay between these two lines of authority, therefore, requires careful calibration before a final view is taken. 29. A related facet which also surfaces in the arguments is the impact of subsequent legislative interventions, notably the insertion of section

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Penalty3
Section 143(3)2
Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

5A of Control Order has no relevance. The issue involved in the present appeals now stand covered by the latest decision of Hon’ble Apex Court in the case of Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd. (supra). The ld. Senior Counsel for the assessee finally submits that the issue involved in all three appeals are identical except variation

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

5A of Control Order has no relevance. The issue involved in the present appeals now stand covered by the latest decision of Hon’ble Apex Court in the case of Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd. (supra). The ld. Senior Counsel for the assessee finally submits that the issue involved in all three appeals are identical except variation

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

5A of Control Order has no relevance. The issue involved in the present appeals now stand covered by the latest decision of Hon’ble Apex Court in the case of Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd. (supra). The ld. Senior Counsel for the assessee finally submits that the issue involved in all three appeals are identical except variation

ITO, WARD-1, BARDOLI, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD, BARDOLLI

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 237/SRT/2020[2008-09]Status: HeardITAT Surat01 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Income Tax Officer, Shree Mahuva Pradesh Ward-1, Bardoli, 2Nd Floor, Sahakari Khand Udyog Vs Bsnl Building, Opp. Jalaram Mandli Ltd., At P.O. Sugar Mandir, Station Road, Factory, Bamania, Tal- Bardoli-394601 Mahuva, Dist. Surat Pan : Aaaas 4731 M Appellant / Revenue Respondent / Assessee

Section 143(3)Section 151Section 254(1)Section 37(1)

Price) according to clause 5A of control order,1966 3 On the facts and in circumstances of the case and in law, the CIT(A) has erred in deleting the Rs.8,30,81,920/- disallowance of Rs.24,43,56,633/- mad in the assessment order on account of non business expenditure and transfer of profits by payment of sugarcane purchase