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8 results for “transfer pricing”+ Section 133(6)clear

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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

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

Commissioner of Income Tax III vs. SVEC Constructions Limited

ITTA/484/2013HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260

133(6) of the Act was not, however, available in public domain. The Date of Judgment 12-07-2018, ITA No.484/2013 The Commissioner of Income Tax & another Vs. M/s 3D PLM Software Solutions Limited 6/11 reasons recorded, for appreciation of facts, are extracted hereunder: xxxxxxx 3.4.1. In conformity with the findings of the co-ordinate Bench of the Tribunal

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

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

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

6. S ANJALIDEVI D/O LATE SREERAMULU NAIDU AGED ABOUT 49 YEARS R/AT NO.4, MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE 24 7. SRI NAVEEN LAL SHAH S/O LATE S.L. SHAH R/AT NO.6 116 1ST MAIN MUNISWAMY GOWDA LAYOUT HEBBAL KEMPAPURA BANGALORE - 24 8. SRI PRAKASHAPPA S/O CHANNAIAH AGED ABOUT 51 YEARS R/AT NO.36, 1ST MAIN, 2ND CROSS MUNISWAMY GOWDA LAYOUT HEBBAL

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

ITTA/121/2013HC Telangana26 Jul 2013

6. International Cargo Terminal Private Limited, Having his office at Village Koproli, Taluka Uran, District Raigad, Maharashtra 410 212. 7. Gateway Distriparks Limited, Having his office at Sector 6, Dronagiri, Talua Uran, Navi Mumbai 400 707. …Respondents Page 113 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions