2017) 2) Albany Molecular Research Hyderabad Research Centre (P.) Ltd. v. DCIT

126 Taxmann.com 289Reported decision2021#14795 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 1961 Section 10AA Section 143(3)Section 143(3) of the Income Tax Act Section 144B of the Income Tax Act Section 144C(13)Section 144C(13) of the Income Tax Act Section 1962

Issues it is cited on

interest on outstanding receivables working capital adjustment section 92b associated enterprises transfer pricing adjustment associated enterprise comparable companies arm's length price international transaction section 92ca dispute resolution panel section 92

Judgments citing 2017) 2) Albany Molecular Research Hyderabad Research Centre (P.) Ltd. v. DCIT

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…

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…

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

…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. 485/Del/2021 : Asstt. Year: 2016-17 Concentrix Daksh Services India P. Ltd., Vs ACIT, DLF IT SEZ, Building No. 14, Tower-D, Circle-4(2), 17th Floor, DLF Cyber City, Sector 24 & New Delhi-110002 25A, DLF Phase-III, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCD4187D Assessee by : Sh. Ankul Goyal, Adv. 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: T…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment 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) Assessee by S/sh. Nage…

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)