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7 results for “transfer pricing”+ Section 139(9)clear

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Key Topics

Section 9(1)(vi)5Section 2604Section 42Section 2(31)2Section 143(3)2Addition to Income2

The Commissioner of Income Tax, vs. M/s. Laila Impex,

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITTA/473/2012HC Telangana09 Jul 2013
Section 143(3)Section 144CSection 260ASection 9(1)(vi)

139 (whether fixed originally or on extension) for furnishing the return of income for the assessment year commencing on the 1st day of April, 1977, or the assessment year in respect of which such income first becomes chargeable to tax under this Act, whichever assessment year is later, the company exercises an option by furnishing a declaration in writing

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

ITTA/335/2017HC Telangana26 Sept 2018

RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Bench:

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

Principal Commissioner of Income Tax - 5 vs. M/s Vijay Textiles Limited

The appeal is dismissed

ITTA/541/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 167BSection 2(31)Section 2(47)Section 260Section 3Section 4Section 67A

139 MNJ 94 DATED 5-1-1995. II. The First Party has offered to the Second Party or his nominees the Joint development rights of the above Survey Numbers which offer the Second Party has accepted in good faith and on the above representations of the First Party. 9 III. This MOU is being signed by the parties broadly setting

Commissioner of Income Tax, vs. Agriculturel Market Committee,

In the result, the appeal fails and is hereby dismissed

ITTA/219/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260Section 263

9. The assessee's submissions had been carefully considered with reference to the facts of the case and the relevant provisions of the I.T. Act 1961. It is seen from the records that the Assessing Officer has not properly applied his mind to the taxability of the waived principal amount of loans of Rs.28.66 crores which was credited

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

9. NINGAPPA A P S/O PUTTEGOWDA AGED ABOUT 45 YEARS R/AT NO.53/1, SSA ROAD 4TH MAIN, HEBBAL BANGALORE- 24 10. K NARASIMHALU S/O K OBAIAH AGED ABOUT 33 YEARS R/AT NO.56 NAGAIAH BUILDING 1OTH CROSS KALANAGAR KAMMAGONDANAHALLI BANGALORE - 560 015. ...PETITIONERS (BY SRI. L. CHANDRASHEKAR, ADVOCATE ) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF HOUSING AND URBAN DEPARTMENT VIKASA SOUDHA

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

ITTA/121/2013HC Telangana26 Jul 2013

9. Pravin Pralhadrap Jirapure, Age: 40 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Pandhari, Taluka: Anjangaon, District: Amravati. 10. Sandip Eknath Satpute, Age: 40 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Parsoda, Taluka: Wani, District: Yawatmal. 11. Sarika Babunrao Mohod, Age: 35 years, Occ: Service, Working at Scheduled