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Search Results for "income tax transfer"

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High Court

Bombay High Court Quashes Assessee in Income Tax Transfer Case — Order Passed Without Adequate Show Cause Notice and Personal Hearing. Show Cause Notice Merely Stating Assessee 'Connected' to Searched Group Was Vague, and Failure to Grant Personal Hearing Violated Reasonable Opportunity Requirement Under Section 127(2)(a) of Income Tax Act, 1961.

22 Sep 2021

By this writ petition, a non-resident Indian assessee challenged an order dated 3 July 2019 passed by the Commissioner of Income Tax (International Ta...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Transfer of Capital Asset from Sole Proprietorship to Company Held as Succession Under Section 47(xiv) of Income Tax Act, 1961. Capital gains arising from transfer of proprietary concern to a company where the assessee holds at least 50% shares is exempt from tax.

30 Jul 2014

The revenue (appellant) filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Transfer Pricing Case — CBDT Instruction Not Mandatory. Assessing Officer's Power to Determine Arm's Length Price Under Section 92C(3) Upheld Despite Non-Reference to TPO.

13 Aug 2019

The case involves an appeal by the Principal Commissioner of Income Tax-4, Mumbai against the judgment of the Bombay High Court which dismissed the Re...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

High Court of Bombay at Nagpur Upholds Transfer of Income Tax Cases from Wardha to Jodhpur Under Section 127 of Income Tax Act, 1961 — Transfer Order Valid Despite Alleged Violation of Natural Justice as Assessees Were Given Opportunity of Hearing and Reasons Recorded.

6 May 2016

The judgment pertains to two writ petitions filed by assessees challenging the transfer of their income tax cases from Wardha, Maharashtra to Jodhpur,...

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.

28 Feb 2014

The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in Transfer Pricing and Reassessment Cases — Upholds ITAT Orders on Arm's Length Price and Non-Disclosure of Material Facts.

7 Jul 2026

The judgment pertains to two Income Tax Appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961. ITA No. 55/2024 arises from an o...

High Court

Bombay High Court Allows Appeal in Capital Gains Tax Case — Transfer of Property Under Development Agreement Held to Occur in Assessment Year 2001-02, Not 2002-03. The Court ruled that the transfer of possession and part performance under Section 53A of the Transfer of Property Act, 1882 triggered capital gains tax under Section 2(47)(v) of the Income Tax Act, 1961 in the year of the development agreement, reversing the Tribunal's finding.

17 Jan 2018

The case involves two appeals by Dr. Joao Souza Proenca and Ms. Sara Proenca, husband and wife, against a common order of the Income Tax Appellate Tri...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — No Substantial Question of Law Arises. The court upheld the ITAT's decision to delete the transfer pricing adjustment made by the Revenue, finding that the comparable selection and benchmarking analysis were correctly applied under Section 92C of the Income Tax Act, 1961.

12 Sep 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order dated 08.11.2024 passed by the Income Tax Appellate T...

High Court

Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

27 Feb 2020

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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