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11 results for “transfer pricing”+ Section 10(38)clear

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Delhi2,540Mumbai2,434Bangalore1,031Chennai514Ahmedabad488Kolkata431Hyderabad383Karnataka363Jaipur309Pune295Indore209Chandigarh179Surat154Cochin130Rajkot74Visakhapatnam62Calcutta59SC57Lucknow49Raipur47Cuttack47Telangana44Nagpur43Amritsar28Agra27Guwahati26Jodhpur18Varanasi11Dehradun11Ranchi10Rajasthan8Patna7Allahabad6A.K. SIKRI ROHINTON FALI NARIMAN6Jabalpur5Kerala5Orissa5Punjab & Haryana1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1Panaji1DIPAK MISRA V. GOPALA GOWDA1

Key Topics

Section 143(3)28Section 2(15)12Section 118Survey u/s 133A6Section 2635Capital Gains5Long Term Capital Gains5Penny Stock5Revision u/s 263

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

prices in such a short period. In reply the assessee has submitted quotation from stock exchange on the dates of sale. The assessee has further quoted few case laws in support of his contention, which is placed on record. I have carefully considered the submissions made by assessee. As per proviso of section 10(38

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)
5
Section 124
Section 12A4
Exemption4
Section 263

prices in such a short period. In reply the assessee has submitted quotation from stock exchange on the dates of sale. The assessee has further quoted few case laws in support of his contention, which is placed on record. I have carefully considered the submissions made by assessee. As per proviso of section 10(38

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

prices in such a short period. In reply the assessee has submitted quotation from stock exchange on the dates of sale. The assessee has further quoted few case laws in support of his contention, which is placed on record. I have carefully considered the submissions made by assessee. As per proviso of section 10(38

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

prices in such a short period. In reply the assessee has submitted quotation from stock exchange on the dates of sale. The assessee has further quoted few case laws in support of his contention, which is placed on record. I have carefully considered the submissions made by assessee. As per proviso of section 10(38

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

prices in such a short period. In reply the assessee has submitted quotation from stock exchange on the dates of sale. The assessee has further quoted few case laws in support of his contention, which is placed on record. I have carefully considered the submissions made by assessee. As per proviso of section 10(38

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

transfer of assets will be revocable and section 11,12 of the Income Tax will not apply. 7. The A.O. further noticed that the assessee is in receipt of income from the following sources: It is seen that during the assessment year 2011-12 the assessee is in receipt of income from the following sources:- S. No HEADS SCHEDULE

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

transfer of assets will be revocable and section 11,12 of the Income Tax will not apply. 7. The A.O. further noticed that the assessee is in receipt of income from the following sources: It is seen that during the assessment year 2011-12 the assessee is in receipt of income from the following sources:- S. No HEADS SCHEDULE

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

transfer of assets will be revocable and section 11,12 of the Income Tax will not apply. 7. The A.O. further noticed that the assessee is in receipt of income from the following sources: It is seen that during the assessment year 2011-12 the assessee is in receipt of income from the following sources:- S. No HEADS SCHEDULE

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

transfer of assets will be revocable and section 11,12 of the Income Tax will not apply. 7. The A.O. further noticed that the assessee is in receipt of income from the following sources: It is seen that during the assessment year 2011-12 the assessee is in receipt of income from the following sources:- S. No HEADS SCHEDULE

INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR

In the result, appeal filed by the assessee in ITA

ITA 5/VNS/2020[2014-2015]Status: DisposedITAT Varanasi04 Jul 2022AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. D.R
Section 143(2)Section 143(3)Section 143(3)(ii)Section 253(3)Section 253(5)Section 52C(2)

38 ITD 320 (Del.), and also by relying on the decision of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukoji Rao Holkar v. CWT reported in [1997] 223 ITR 480 [M.P.], vide appellate order dated 13.09.2019. 7. Aggrieved by appellate order passed by Learned CIT(A), the assessee filed second appeal before tribunal

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

ITA 136/VNS/2020[2017-2018]Status: DisposedITAT Varanasi03 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

For Appellant: Shri Shishir Bajpai, CAFor Respondent: Shri Amalendu Nath Mishra, CIT DR
Section 143(3)Section 69A

price of unregistered purchase is already less than other purchases there remains no scope for suppression of profit in this respect. I have gone through the facts and circumstances of the case. Appellant submitted the reconciliation of the value of the stock found during the survey with the value of actual stock as per audited statement and no adverse inference