HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 2(1), GURGAON

ITA 8260/DEL/2018Status: DisposedITAT Delhi10 October 2025AY 2014-1526 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO's actions regarding transfer pricing adjustments for equipment distribution and business support services were unsustainable and set them aside. The Tribunal also set aside the re-characterization of expense reimbursement as services and the disallowance of advertisement expenditure.

What were the facts?

The assessee company filed its return of income, which was revised. The case was selected for limited scrutiny, and the Assessing Officer (AO) made additions based on the Transfer Pricing Officer's (TPO) order and directions from the Dispute Resolution Panel (DRP). These additions pertained to international transactions, advertisement expenses, and other segments.

What were the issues?

The key issues involved the correctness of transfer pricing adjustments made by the TPO/DRP for various segments, the treatment of advertisement expenses, and the re-characterization of expense reimbursements.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C,Section 92CA,Section 92C

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(15)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH “I”: NEW DELHI

Before: SHRI M BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Shri Deepak Chopra and Ankur
For Respondent: Shri Dharm Veer Singh, CIT (DR)
Hearing: 31.07.2025Pronounced: 10.10.2025

PER VIMAL KUMAR, JUDICIAL MEMBER:

The assessee’s appeal is against Order dated 25.10.2018 of Learned Assessing Officer/Deputy Commissioner of Income Tax, Circle-2(1), Gurgaon (hereinafter referred as the “Ld.AO) under Sections 143(3)/144C of the Income Tax Act, 1961 (hereinafter referred as “the Act”) for assessment year 2014-15. 2. Brief facts of the case are that the assessee company filed return of income declaring total income as ‘Nil’ on 30.11.2014. The return was revised on 30.03.2016. The case was selected for ‘limited scrutiny’ through CASS. Notice under Section 143(2) dated 31.08.2015 was issued. Notices under Sectio

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →