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5 results for “transfer pricing”+ TP Methodclear

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Key Topics

Section 2607Section 214Section 10A3Section 80J2Deduction2Comparables/TP2Addition to Income2

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

TP study of other case and the TPO cannot take different stand in this case. In this regard, we have perused the para 29 of the order of the Tribunal in the case of M/s. Wills Processing Services (I) P Ltd (supra) wherein it was mentioned that the TPO described this company is engaged in the business of software products

THE PRL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L SURYAKANTHAM, VISAKHAPATNAM

In the result, the appeal fails and is hereby dismissed

ITTA/285/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 14A
Section 260
Section 80J
Section 92C

TP)A No.163/BANG/2015 FOR A.Y.2010-11 VIDE ANNEXURE-A, & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

ITTA/94/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 21

price, but instead of getting a deed of conveyance gets a SA/GPA/WILL as a mode of transfer, either at the instance of the vendor or at his own instance. Ill - effects of SA/GPA/WILL transactions: Page 41 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. 3. The earlier order

The Prl. Commissioner of Income Tax-4, vs. M/s. Prabhath Agri Bio Tech P. Ltd.,

ITTA/495/2016HC Telangana07 Nov 2016

Bench: ANIS,SANJAY KUMAR

Section 260Section 260A

TP)A No.1628/Bang/2014 (The Deputy Commissioner of Income tax vs. M/s.Software AG Bangalore Technologies Pvt. Ltd.,) for A.Y.2010-11. 2. This appeal has been admitted on 11.10.2017 to consider the following substantial questions of law framed by the learned counsel for the Appellants- Revenue:- Date of Judgment 25-07-2018 I.T.A.No.495/2016 Principal Commissioner of Income

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

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

TP] A Nos.1372/Bang/2011 and 20/Bang/2012 dated 28-03-2013 relating to the Assessment Year 2005-06. 2. These Appeals have been admitted on 27.06.2014 to consider the following substantial questions of law as framed by the Revenue in the Memorandum of Appeal: “1. Whether on the facts and in the circumstances of the case, the Tribunal was justified