38-39 94 TAXMAN 57 (DELHI) 9. PCIT v. Aditya Birla Telecom Ltd.

105 Taxmann.com 40High Court2019#13246 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 234B Section 10D Section 110 Section 115BBE Section 133A Section 142(1)Section 143(2)

Issues it is cited on

captive service provider comparable companies section 92ca(3)arm's length price interest under section 234b section 10a transfer pricing adjustment section 92ca section 92c associated enterprise associated enterprises tnmm

Judgments citing 38-39 94 TAXMAN 57 (DELHI) 9. PCIT v. Aditya Birla Telecom Ltd.

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

ITA 488/JPR/2025[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Vijay Goyal, C.A. &For Respondent: Mrs. Alka Gautam, CIT

Section 115BSection 143(2)Section 143(3)Section 145(3)Section 250Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 488/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Peeyush Agarwal The ITO, Vs. 197, Johari Bazar, Ward-1(5), Jaipur Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKZPA9803G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vijay Goyal, C.A. & Shri Gulshan Agarwal, C.A. jktLo dh vksjls@Revenue by : Mrs. Alka Gautam, CI…

VODAFONE INDIA SERVICES PRIVATE LIMITED ,MUMBAI vs. INCOME-TAX OFFICER, MUMBAI

In the result of the appeal filed by the assessee stands partly allowed as indicated herein above

ITA 4710/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Renu Jauhri ()

Section 143Section 144BSection 144CSection 144C(8)Section 153Section 92D

…` IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.4710/Mum/2024 Assessment Year: 2020-21 Vodafone India Services Vs. The Assistant Private Ltd. Commissioner of 201-206 Above Corp Income-tax. Bank, Circle 8(3)(1), Shiv Smriti, 2nd Floor, Aayakar Bhawan, 49/A Annie Besant Road Maharshi Mumbai, Worli S.O, Karve Road, Mumbai-400018. New Marine Lines, PAN: AAACZ1849D Churchgate, Mumbai-400020. (Appellant) (Respondent) Appellant by Shri. Siddhesh Chaugule Respondent by Shri. Pankaj Kumar, SR. D.R. Date of Hearing…

HEWITT ASSOCIATES (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

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

ITA 5418/DEL/2012[2008-09]Status: HeardITAT Delhi20 Dec 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 Hewitt Associates (India) Vs. Dcit Pvt. Ltd. Hewitt Tower, Circle – 10 (1) Sector-42, Dlf City, New Delhi Gurgaon Haryana Pan No.Aabch1559D (Appellant) (Respondent) Appellant By Sh. Ajit Jain, Ca Sh. Arpan Khanna, Ca Sh. Piyush Aggarwal, Ca Respondent By Sh. Rajesh Kumar Cit Dr Date Of Hearing: 15/12/2023 Date Of Pronouncement: 20/12/2023 Order

Section 10ASection 133(6)Section 143Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2008-09 Hewitt Associates (India) Vs. DCIT Pvt. Ltd. Hewitt Tower, Circle – 10 (1) Sector-42, DLF City, New Delhi Gurgaon Haryana PAN No.AABCH1559D (APPELLANT) (RESPONDENT) Appellant by Sh. Ajit Jain, CA Sh. Arpan Khanna, CA Sh. Piyush Aggarwal, CA Respondent by Sh. Rajesh Kumar CIT DR Date of hearing: 15/12/2023 Date of Pronouncement: 20/12/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 24.0…

HARMAN CONNECTED SERVICES CORPORATION INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeal filed by the assessee stands partly allowed

ITA 2824/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Jun 2023AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2824/Bang/2017 Assessment Year : 2013-14 M/s. Harman Connected Services Corporation India Pvt. Ltd., The Assistant No. 3 & 3A, EOIZ Industrial Commissioner of Area, Income Tax, Survey No. 85 & 86, Vs. Circle – 3(1)(2), Sadarmangala Village, Bengaluru. Krishnarajapuram Hobli, Bangalore – 560 066. PAN: AABCG5658E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 21-06-2023 Date of Pro…

TEXTRON INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by the assessee stands allowed on the grounds argued by assessee and other issues that has not been pressed is kept open

ITA 711/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Aug 2022AY 2012-13

For Appellant: Shri Sumit Khurana, CAFor Respondent: Shri V.S. Chakrapani, CIT-DR

Section 92C(3)(c)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 711/Bang/2017 Assessment Year : 2012-13 M/s. Textron India Pvt. Ltd., 1st & 2nd Floor, B Block (Tower 2), The Deputy SEZ Campus, Commissioner of Global Village, Income Tax, RVCE Post, Circle – 7(1)(1), Mylasandra, Vs. Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT0118M APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri V.S. Chakrapani, CIT-DR Date of Hearing : 02-06-2022 Date of Pronouncement : 26-08-2022 ORDER PER BEENA…

HEWLETT-PACKARD GLOBALSOFT PRIVATE LIMTIED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 835/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 810/Bang/2016 Assessment Year : 2011-12 M/s. EIT Services India Pvt. Ltd., The Assistant Formerly known as Commissioner of Hewlett Packard Global Income Tax, Soft Pvt. Ltd., Circle 3 (1)(2), No. 39, 40, Bangalore. Vs. Electronic City, Phase – I, Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT & IT(TP)A No. 835/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Shri Padam Chand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR D…

DCIT, BANGALORE vs. M/S HEWLETT PACKARD GLOBALSOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 810/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12