Which sections of the Income Tax Act does 10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 92B, Section 1961, Section 271(1)(c), Section 92C(2).

10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi

Q: How many judgments cite 10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi?

23 judgments on BharatTax cite 10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi (85 Taxmann.com 121), spanning 2019 to 2025.

85 Taxmann.com 121High Court2017#5093 most cited

What is 10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi authority for?

Interest on outstanding receivables from associated enterprises is considered an international transaction under Section 92B, requiring separate benchmarking, and is not automatically covered by working capital adjustments.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Bechtel India · Section 92B · outstanding receivables · international transaction · transfer pricing adjustment · associated enterprises · benchmarking · working capital adjustment · interest on receivables

Sections most often in play

Section 143(3)Section 144C(13)Section 92B Section 1961 Section 271(1)(c)Section 92C(2)Section 92CA(3)Section 10D

Issues it is cited on

interest on outstanding receivables working capital adjustment section 92b captive service provider interest under section 234c transfer pricing adjustment tested party comparable companies associated enterprises benchmarking analysis dividend distribution tax associated enterprise

Judgments citing 10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi

Technip India Limited, New Delhi vs. ACIT, Spl Range-9, New Delhi

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 9852/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

Technip India Ltd., Noida vs. Addl.CIT, Special Range- 9, New Delhi

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 6390/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

Future First Info Services Private Ltd., Delhi vs. AO Circle-7(1), Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 672/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)Section 270ASection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.672/Del/2022, A.Y. 2017-18 Future First Info Services Deputy Commissioner of Pvt. Ltd., Income Tax, Circle-7(1), 303 Mansarovar 90, Vs. C. R Building, I. P. Estate, Nehru Place, New Delhi-19 New Delhi PAN: AAACF8545J (Appellant) (Respondent) Appellant by Sh. Ajit Jain, AR Ms. Vanita Mehta, AR Respondent by Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 03/06/2025 Date of Pronouncement 29/08/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of t…

Fluor Daniel India P.Ltd, New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 6581/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Om Prakash, CIT-DR

Section 143(3)Section 144CSection 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6581/DEL/2018 [A.Y 2014-15] ITA No. 525/DEL/2021 [A.Y 2016-17] Fluor Daniel India Pvt Ltd Vs. The Addl. CIT/NFAC B-9, LGF, Green Park [Main] Special Range -3, New Delhi New Delhi PAN: AAACF 0927 G (Applicant) (Respondent) Assessee By : Shri Vishal Kalra, Adv Shri Ankit Sahani, Adv Department By : Shri Om Prakash, CIT-DR Date of Hearing : 31.01.2025 Date of Pronouncement : 23.04.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above t…

Avaya India Private Limited, Maharashtra vs. Office of the Assistant Commissioner of Income Tax Circle 1(1), Delhi, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3465/DEL/2024[AY 2017-18]Status: DisposedITAT Delhi26 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 264Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3465/Del/2024, A.Y.2017-18 Avaya India Private Limited Assistant Commissioner 202, Platina, 2nd Floor, of Income Tax, Plot No. C-59, G-Block, Vs. Circle-1(1), Bandra Kurla Complex, CR Building, New Delhi Bandra (E), Mumbai-51 PAN: AAECA3592N (Appellant) (Respondent) Appellant by Dr. Shashwat Bajpai, Advocate Respondent by Shri Dharamvir Singh, CIT(DR) Date of Hearing 29/10/2024 Date of Pronouncement 26/11/2024 ORDER PER AVDHESH KUMAR MISHRA, A…

Mckinsey Knowledge Centre India Pvt. Ltd., Haryana vs. DCIT Circle 16(1), Delhi

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 475/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jun 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Sudhir Kumarmckinsey Knowledge Centre India Pvt. Ltd., Vs. Dcit, Circle 16 (1), 3Rd Floor, Block Iii, Delhi. Vatika Business Park, Sector 49, Sohna Road, Gurgaon – 122 018 (Haryana). (Pan : Aaccm2356G) (Appellant) (Respondent) Assessee By : Shri Porus Kaka, Sr. Advocate Shri Divesh Chawla, Advocate Revenue By : Shri Rajesh Kumar, Cit Dr Date Of Hearing : 24.04.2024 Date Of Order : 04.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Assessing Officer Dated 21.01.2022 Pursuant To The Directions Issued By The Drp For The Assessment Year 2017-18. 2. Grounds Of Appeal Taken By The Assessee Read As Under :-

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER McKinsey Knowledge Centre India Pvt. Ltd., vs. DCIT, Circle 16 (1), 3rd Floor, Block III, Delhi. Vatika Business Park, Sector 49, Sohna Road, Gurgaon – 122 018 (Haryana). (PAN : AACCM2356G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Porus Kaka, Sr. Advocate Shri Divesh Chawla, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 24.04.2024 Date of Order : 04.06.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed again…

Alcatel Lucent India Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result, the appeal is partly allowed

ITA 1447/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Narendra Kumar Billaiyaassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Nokia Solutions and Vs. ACIT, Central Circle -15, Networks India Private New Delhi Ltd. ( as successor of Alcatel Lucent India Limited), 202-206, Tolstoy House, New Delhi-1100 01 PAN :AACCA8667N (Appellant) (Respondent) Stay Application No., 199/Del/2023 ( In ITA No.1447/Del/2022 ) Assessment Year: 2018-19 Nokia Solutions and Vs. ACIT, Central Circle -15, Networks India Private New Delhi Ltd. ( as successor of Alcatel Lucent In…

Jubilant Pharmova Ltd., Uttar Pradesh vs. ACIT-1, Moradabad, Uttar Pradesh

In the result, the appeal of the assessee on this ground is partly allowed

ITA 526/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Mar 2024AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. K. M. Gupta, AdvFor Respondent: Sh. Rajesh Kumar, CIT- DR

Section 143(3)Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 526/Del/2022 : Asstt. Year: 2017-18 Jubilant Pharmova Ltd., Vs ACIT-1, Plot -1A, Sector 16A, Noida, District, Moradabad, G.B Nagar, Noida, Uttar Pradesh- 201301 Uttar Pradesh- 201301 (ASSESSEE) (RESPONDENT) PAN No. AABCV0200H Assessee by : Sh. K. M. Gupta, Adv. Ms. Saloni Shital, AR Revenue by : Sh. Rajesh Kumar, CIT- DR Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed…

Concentrix Daksh Services India Pvt. Ltd., Gurgaon vs. ACIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 485/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Mar 2024AY 2016-17

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

For Appellant: Sh. Ankul Goyal, AdvFor Respondent: Sh. Rajesh Kumar, CIT(DR)

Section 143(3)Section 92C

…orking capital adjustments. (vi) Further, this issue of delayed receivables by the company, whether, gets factored in the working capital adjustment or not has been dealt in detail by the Hon'ble Delhi ITAT in the case of Bechtel India Pvt. Ltd. vs ACIT 4(2), 85 Taxmann.com 121 (Delhi Tribunal 2017) wherein the Hon'ble Tribunal has explained the issue of working capital adjustment on account of delayed receivables. Being very pertinent, the relevant extract of the Hon'ble Tribunal order is reproduced below:- 19. In the case of Ameriprise India (P.) Ltd. (supra), it has been observed that the working capital adjus…

Tci-Go Vacation India Private Limited, Gurugram vs. ACIT Circle 3(1) Int Tax, Gurugram

In the result, the assessee’s appeal is allowed

ITA 537/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Feb 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2018-19]

Section 144CSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2018-19] TCI-GO Vacation India Private Assistant Commissioner of Income Limited, Tax, Cricle-3(1), Tower B, Delta Square, M.G. Vs HSIIDC Building, Vanijya Nikunj, Road, Sector-25, Grurugram, Udhyog Vihar, Phase-V, Gurgaon, Harayana-122001 Haryana-122001 PAN-AADCT0116G Assessee Revenue Assessee by Mr. Deepak Joshi, Adv. Revenue by Shri R.D. Burman, CIT(DR) Date of Hearing 11.01.2024 Date of Pronouncement 09.02.2024 ORDER PER SHAMIM YAHYA, AM,…

ACIT, New Delhi vs. American Express (India) Pvt. Ltd., New Delhi

In the result, appeal is dismissed

ITA 1225/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Pradip Kumar Kediaassessment Year: 2014-15 American Express (India) Pvt. Vs. Jcit, Ltd., Special Range-1, 7Th Floor, Mgf Metropolitan New Delhi Saket, Office Block District Centre, Saket, New Delhi Pan :Aaaca8163F (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. American Express (India) Special Range-1, Pvt. Ltd., New Delhi Metropolitan Saket, 7Th Floor, Office Block District Centre, Saket, New Delhi Pan :Aaaca8163F (Appellant) (Respondent)

Section 195Section 40Section 9(1)(vii)

…bmitted, the adjustment on account of interest on delayed receivables has to be made in respect of such amounts. In support of such contention, learned Departmental Representative relied upon the following decisions: 1) Bechtel India Pvt. Ltd. Vs. ACIT 4(2), 85 Taxmann.com 121 (Delhi Tribunal 2017) 2) Albany Molecular Research Hyderabad Research Centre (P.) Ltd. Vs. DCIT [2021] 126 taxmann.com 289 (Hyderabad – Trib. ) 3) Teradata India Pvt. Ltd. Vs. DCIT, 1248 & 2337/Del/2022, dated 13.10.2023. 13. Learned counsel for the assessee submitted, the issue is squarely covered in favour of the assessee by variou…

American Express (India) Pvt. Ltd., New Delhi vs. JCIT, Special, Range-1, New Delhi

In the result, appeal is dismissed

ITA 1032/DEL/2019[2014-15]Status: DisposedITAT Delhi07 Dec 2023AY 2014-15

Section 195Section 40Section 9(1)(vii)

Orange Business Services India Solutions Private Limited (Formerly Known As Equant Solutions India Private Limited), Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2026/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 143(3)Section 144BSection 144CSection 144C(13)Section 92B

…ated order passed by Hon’ble ITAT for AY 2012-13 & 2013-14 dated 10 May, 2022 2. Hon’ble ITAT’s order for AY 2015-16 dated 17 February 2020 6. Per contra, the Ld. DR relied upon the following case laws read as under: i. Bechtel India (P.) Ltd. vs ACIT 4(2), 85 Taxmann.com 121 (Delhi Tribunal 2017) ii. Bharti Airtel Services Pvt. Ltd. v. DCIT 126 TAxmann.com 315 (2021) (Delhi Tribunal) iii. Apache Footwear India Pvt. Ltd. v. ACIT (2023) 148 taxmann.com371 (Hyderabad-Trib.) Upon careful consideration, we note that ITAT vide consolidated order dated 10th 6.1 May, 2022 for Assessment Year 2012-13 & 2013-14 in ITA…

Global Logic India Limited, Delhi vs. DCIT Tpo-2(1)(1), Delhi

In the result the appeal of the assessee is allowed

ITA 370/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Nov 2022AY 2017-18

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Year: 2017-18

For Appellant: Shri Neeraj Jain, AdvocateFor Respondent: Shri Mahesh Shah, CIT(DR)

Section 143(3)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2017-18 Global Logic India Limited, Vs. DCIT, TPO-2(1)(1) 207, Gupta Archade LSC Delhi. Plot No. 05, Mayur Vihar, Phase-1 Extension, Delhi 110 001 PAN AABCI2526F (Appellant) (Respondent) Assessee by: Shri Neeraj Jain, Advocate Mr. Abhishek Aggarwal, CA, Ms. Shubhangi Jain, CA Department by: Shri Mahesh Shah, CIT(DR) Date of Hearing: 16.06.2022 Date of 23.11.2022 pronouncement O R D E R PER ASTHA CHANDRA, JM: The appeal of the assessee arises out of the…

Altimetrik India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 477/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Rashmi R., AdvocateFor Respondent: Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.477/Bang/2021 Assessment year : 2016-17 Altimetrix India Pvt. Ltd., Vs. The Assessing Officer, Sy.No.7(P) & 93(P), Electronics City, National e-Assessment Phase II, Industrial Area, Begur Hobli, Centre, Bangalore – 560 100. Delhi. PAN: AABCE 2733L APPELLANT RESPONDENT Appellant by : Smt. Rashmi R., Advocate Respondent by : Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.07.2022 Date of Pronouncement : 27.07.2022 O R D E R Pe…

Hexagon Capability Center India Private, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeal of the assessee is partly allowed for statistical purposes in above terms

ITA 486/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Vicky GianiFor Respondent: Shri Rajendra Kumar

Section 143(2)Section 143(3)Section 144C(5)Section 234BSection 271(1)(c)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA-TP No. 486/H/2021 Assessment Year : 2017-18 Hexagon Capability Center Vs. Dy. Commissioner of India Pvt. Ltd., Hyderabad. Income-tax, Circle – 2(2) Hyderabad. PAN – AAACI7746L (Appellant) (Respondent) Assessee by: Shri Vicky Giani Revenue by: Shri Rajendra Kumar Date of hearing: 12/04/2022 Date of pronouncement: 13/04/2022 PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against the assessment ord…

Harsco India Private Limited, Hyderabad vs. DCIT-8(1), Hyderabad

In the result, appeal of the assessee is allowed in above terms

ITA 222/HYD/2021[2016-17]Status: DisposedITAT Hyderabad13 Apr 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Suvibha NolkhaFor Respondent: Shri Rajendra Kumar

Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA-TP No. 222/H/2021 Assessment Year : 2016-17 Harsco India Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 2(1) Hyderabad. PAN – AACCH 0555L (Appellant) (Respondent) Assessee by: Shri Suvibha Nolkha Revenue by: Shri Rajendra Kumar Date of hearing: 13/04/2022 Date of pronouncement: 13/04/2022 PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against the assessment order passed by th…

M/S Erm India P Ltd., New Delhi vs. Neac, New Delhi

In the result appeal of the assessee is allowed in part and for statistical purpose

ITA 513/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Sept 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary & Sa No. 92/Del/2021 (In Ita No. 513/Del/2021) Assessment Year: 2016-17

For Appellant: Mr. Ajit Jain, A.R. &For Respondent: Mr. Bhagwati Charan, Sr. DR

Section 144CSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER And SA No. 92/Del/2021 (in ITA No. 513/Del/2021) Assessment Year: 2016-17 M/s. ERM India Pvt. Ltd., vs. National e-assessment Building No. 10, 3rd Floor, Centre, New Delhi. Tower-B, DLF, Cyber City, Phase-II, Gurgaon. PAN : AAACE1502C (Appellant) (Respondent) Appellant by :Mr. Ajit Jain, A.R. & Mr. Arpan Khanna, CA Respondent by:Mr. Bhagwati Charan, Sr. DR Date of hearing: 04.08.2021 Date of order : 28.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. This…

Ivy Comptech Private Limited, Hyderabad vs. Dy.Commissioner of Income Tax, Circle-2(1), Hyderabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2195/HYD/2017[2013-14]Status: DisposedITAT Hyderabad20 Jul 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuay : 2013-14 Ivy Comptech Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 2(1) Hyderabad. Pan – Aaaci 8884K (Appellant) (Respondent) Assessee By: Shri Prashant Meharchandani Revenue By: Shri R. Dipak Date Of Hearing: 27/04/2021 Date Of Pronouncement: 20/07/2021

For Appellant: Shri PrashantFor Respondent: Shri R. Dipak

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AY : 2013-14 Ivy Comptech Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 2(1) Hyderabad. PAN – AAACI 8884K (Appellant) (Respondent) Assessee by: Shri Prashant Meharchandani Revenue by: Shri R. Dipak Date of hearing: 27/04/2021 Date of pronouncement: 20/07/2021 PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against the assessment order passed by the DCIT, Circle – 2(1), Hyderabad’s…

Hbl Power Systems Limited, Hyderabad vs. DCIT, Circle-2(2), Hyderabad

Appeal is partly allowed in above terms

ITA 189/HYD/2017[2012-13]Status: DisposedITAT Hyderabad23 Apr 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Smt. Nivedita Biswas, DR

Section 115JSection 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 189/HYD/2017 Assessment Year: 2012-13 M/s.HBL Power Systems Deputy Commissioner of Limited, Vs Income Tax, HYDERABAD Circle-2(2), [PAN: AAACH8421K] HYDERABAD (Appellant) (Respondent) For Assessee : Shri P.V.S.S.Prasad, AR For Revenue : Smt. Nivedita Biswas, DR Date of Hearing : 23-02-2021 Date of Pronouncement : 23-04-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2012-13 is directed against th…