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13 results for “transfer pricing”+ Section 36(1)(viii)clear

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Key Topics

Section 260A3Section 42Double Taxation/DTAA2

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

ITTA/455/2017HC Telangana06 Jul 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

VIII, Dhubi, Nirsha, Dhanbad through its Authorized Signatory Sri Lakhan Lal ..... … Petitioner Versus 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes, Department, Project Building, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad 4. Deputy Commissioner of Commercial Taxes (Chirkunda Circle), Dhanbad .…. … Respondents With W.P.(T) No.4013 of 2018 M/s Shri Marooti (S.S.F.) Industries

S.l. Shiva Raj vs. Commissioner of Income Tax,

ITTA/134/2016HC Telangana14 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VIII, Dhubi, Nirsha, Dhanbad through its Authorized Signatory Sri Lakhan Lal ..... … Petitioner Versus 1. The State of Jharkhand 2. Secretary-cum-Commissioner, Commercial Taxes, Department, Project Building, Dhurwa, Ranchi 3. Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad 4. Deputy Commissioner of Commercial Taxes (Chirkunda Circle), Dhanbad .…. … Respondents With W.P.(T) No.4013 of 2018 M/s Shri Marooti (S.S.F.) Industries

The Commissioner of Income Tax-V vs. The Armed Forces Officers Co.Op Housing Society Ltd

ITTA/78/2007HC Telangana27 Aug 2011

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

viii) Envelope in which as per the plaintiff new year greetings were received as Ex.PW1/9/Ex.P-10 with the new year greetings paper found therein as Ex.PW-1/10. (ix) Legal Notice dated 15.12.2006 issued by the plaintiff to the defendants as Ex.P-8/PW-1/2 (admitted document) (x) Another Legal Notice issued by the plaintiff dated 28.12.2006 as Ex.P-9/PW1/11 (admitted document). (xi) Reply

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

36. W.P.(C) No.17240/2020 is filed by a partnership firm “Poomala Granites”, challenging Exhibit-P21 order of the Tahsildar, Thrissur, denying permission to conduct quarry in the assigned lands. Petitioner therein has contended that even though they have produced Exhibit-P11 mining sketch, WP(C). 11249/2010 & other contd cases. -:70:- it has not been countersigned by the Tahsildar, and therefore

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013
Section 4

viii) this benefit is subject to the condition that the dealer, selling the goods, furnishes a declaration in Form ‘C’ 14 or a certificate in Form ‘D’ in accordance with Section 8(4) of the CST Act. 19. Section 4-B of the 1948 Act related to special relief to certain manufacturers. Rule 25-B(1) of the U.P. Trade

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd.,

ITTA/392/2013HC Telangana05 Sept 2013
Section 14Section 14(1)(e)

36; Mussauddin Ahmed Vs. State of Assam (2009) 14 SCC 541; Pradip Buragohain Vs. Pranati Phukan (2010) 11 SCC 108; Freddy Fernandes Vs. P.L. Mehra 1973 RCR 53; State of W.B. Vs. MIR Mohammadomar & Ors. (2000) 8 SCC 382; Grand Vasant Residents WEL. ASS. Vs. DDA 2014 (4) AD (delhi) 193; State of U.P. Vs. Nahar Singh (Dead

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

transferred outside India and the payments were also received outside India. It was pointed out that several activities relating to marketing and sales took place in India. Expatriates from GEII along with employees of GEIIPL constituting the Indian team were mostly involved and participated in the negotiation of prices. These price negotiations took place in India. The Indian customers discussed

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

viii) The probate proceedings shall be conducted by the Probate Court in the manner prescribed in the Act and in no other way. Therefore, it cannot be argued that there is any lacuna in the Act to cover any exigency concerning a probate proceedings or Administrator Proceedings. (ix) That, the Court is well-equipped under Section 247 of the Succession

COMMISSIONER OF INCOME TAX RAJAHMUNDRY vs. M/S.B.KRISHNA MURTHY KAKINADA AND 2 ORS

ITTA/93/2002HC Telangana10 Dec 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 260A

Section 9(1)(vi) of the Act, but the term “royalty” as defined and covered under Art VIII A of the DTAA. 7. Before we examine the relevant clauses of agreement dated 11th May, 1987 between HCL and ADC, it would be first appropriate to examine the ambit and scope of the term „royalty‟ taxable under Article VIIIA

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

1. STATE OF KARNTAKA REP BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT M S BUILDING, DR AMBEDKAR VEEDHI BANGALORE-560001 2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE

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

ITTA/121/2013HC Telangana26 Jul 2013

1-2-oswp-1494-2023-J+.docx a company incorporated under the Companies Act, 1956 having its corporate office at "BKT House", C/15, Trade World, Kamala Mills Compound, Senapati Bapat Marg, Lower Parel, Mumbai 400 013. …Petitioner ~ versus ~ 1. The State of Maharashtra, through the Department of Registration and Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai

The Commissioner of Income Tax vs. M.Venkata Krishna Mohan

ITTA/325/2005HC Telangana07 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(3) of the Act and the income of the appellant was determined at Rs.84,95,035/-. The assessing Officer (hereinafter „AO‟) came to the conclusion that since the payment of Rs.1 Crore was absent in the earlier license agreement and it was for use of the brand, the expenditure of Rs.1 Crore cannot be related to the business

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

ITTA/250/2013HC Telangana11 Jul 2013

36 of 70 who were sitting in the balcony class (where rate of admission was higher) as those belonging to a strata of society where the monthly income could not be less than ₹15,000/-. Adopting the multiplier of 15 in all such cases where the deceased persons were more than 20 years, after deducting 1/3rd for personal expenses, this