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8 results for “transfer pricing”+ Section 133clear

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Key Topics

Section 2606Section 10A3Comparables/TP3Section 133(6)2

Principal Commissioner of Income Tax-3 vs. M/s Satyasai Bhavani Hsopitals Private Limited

ITTA/537/2015HC Telangana02 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260

Transfer Pricing/ determination of the ‘Arm’s Length Price’; [II] The Scheme of procedure of assessment and appeals to the Tribunal and High Court/Supreme Court. [III] The scope of interference by High Court under Section 260-A of the Act in these type of cases. Findings of the Tribunal: 12. We find it appropriate to quote some portions

The Director of Income Tax, (Exemptions) vs. Exhibition Society

ITTA/656/2015HC Telangana13 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 133(6)Section 260Section 260A

133(6)? 7. Whether, on the facts and circumstances of the case, the Tribunal was correct in not appreciating the facts that if any filter or criteria applied by the assessee for search of comparables is accepted or any filter or criteria applied by the TPO is relaxed, the entire accept/reject matrix changes resulting in a new comparable set including

Commissioner of Income Tax III vs. SVEC Constructions Limited

ITTA/484/2013HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260

Pricing Officer regarding functions and profitability of the comparables and the assessee company are similar and recorded a perverse finding ? Date of Judgment 12-07-2018, ITA No.484/2013 The Commissioner of Income Tax & another Vs. M/s 3D PLM Software Solutions Limited 4/11 3. Whether on the facts and in the circumstances of the case and in law the Tribunal

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

ITTA/335/2017HC Telangana26 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect of minerals.-- (1) The Central

Hyderabad Metropolitan Water Supply AND Sewerage Board vs. The Addl. Commissioner of Income Tax

ITTA/390/2013HC Telangana01 Oct 2013
Section 10ASection 260

133(6) of the Act. If necessary, the TPO may call for explanation of Sankya Infotech Ltd., on its activities as mentioned in the Director’s Report enclosed to the Annual Report for the relevant assessment year. This issue is accordingly remitted to the file of the AO for re- consideration in accordance with law after giving the assessee

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

ITTA/622/2015HC Telangana01 Jun 2016

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

133 (d) SMT.REKHA D/O. LATE C. SUBBANNA W/O.SRI.RAGHU AGED ABOUT 38 YEARS, R/AT NO.390, II CROSS, KUMARASWAMY LAYOUT, BANGALORE-560 094 (e) SRI.KESHAVA S/O. LATE C. SUBBANNA AGED ABOUT 35 YEARS, R/AT NO.211, DURGA NILAYA, II MAIN, NEAR JAKKUR GOVERNMENT HIGH SCHOOL, JAKKUR, BANGALORE-560 064 ...PETITIONERS (BY SRI. K.R. RAMESH, ADVOCATE) AND: 1. THE SECRETARY TO GOVERNMENT OF KARNATAKA

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013

133 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx 5. The Additional Commissioner of Customs (Imports), Group 2A, having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad. …Respondents WITH WRIT PETITION NO.121 OF 2013 Ruchi Soya Industries Limited, A company