468 (Delhi), Yanfeng India Automotive Interior Systems (P.) Ltd. v. JCIT

137 Taxmann.com 369Reported decision2022#8035 most cited

What is 468 (Delhi), Yanfeng India Automotive Interior Systems (P.) Ltd. v. JCIT authority for?

The case is authority for the proposition that the Assessing Officer/Transfer Pricing Officer may be directed to take a view in light of prior decisions concerning intra-group services. It is not open to raise new points regarding the rendition of services at a later stage.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Yanfeng India Automotive Interior Systems · JCIT · intra-group services · section 92CA · assessment procedure · transfer pricing officer · rendition of services · prior decisions

Sections most often in play

Section 143(3)Section 92CA(3)Section 143(2)Section 144C(13)Section 234ASection 234BSection 234CSection 234D

Issues it is cited on

intra group servicessection 92ca(2)advance pricing agreementsection 92b(1)section 92c(1)section 92emanagement feesinterest on outstanding receivablespptcup methodworking capital adjustmentbenchmarking analysis

Judgments citing 468 (Delhi), Yanfeng India Automotive Interior Systems (P.) Ltd. v. JCIT

Deputy Commissioner of Income-Tax, Circle - 1(1), Pune vs. M/S. IAC International Automotive India Pvt.Ltd, Pune

In the result, the appeal of the Revenue is dismissed

ITA 749/PUN/2022[2013-14]Status: DisposedITAT Pune08 Jul 2025AY 2013-14

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Darpan KirpalaniFor Respondent: Shri Madhukar Anand
Section 143(2)Section 92Section 92C

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.749/PUN/2022 धििाारण वर्ा / Assessment Year : 2013-14 Dy. Commissioner of M/s. IAC International Automotive India Income Tax, Private Limited, Circle – 1(1), Pune Vs. Gat No. 140, Village-Mahalunge, Chakan Telegaon Road, Taluka-Khed, Chakan, Pune-410501 PAN : AABCI8434J अपीलार्थी / प्रत्यर्थी / Respondent Appellant Assessee by : Shri Darpan Kirpalani Department by : Shri Madhukar Anand Date of hearing :…

Ntt India Private Limited, Mumbai vs. Asstt Comm. of Income Tax-14(1)(1), Mumbai

In the result, the appeal is accordingly partly allowed for statistical purposes

ITA 2491/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jun 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanntt India Private Vs. Assessment Unit/Nfac/Dcit Limited Circle 15(1)(2), 1701-1704, B Wing, One Mumbai Bkc, Level 17, G-Block, Aayakar Bhavan, Plot No. C-65, Bandra Mumbai. Kurla Complex, Bandra East, Mumbai-400 051. Pan/Gir No. Aaacd2145G (Applicant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 271ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER NTT India Private Vs. Assessment Unit/NFAC/DCIT Limited Circle 15(1)(2), 1701-1704, B Wing, One Mumbai BKC, Level 17, G-Block, Aayakar Bhavan, Plot No. C-65, Bandra Mumbai. Kurla Complex, Bandra East, Mumbai-400 051. PAN/GIR No. AAACD2145G (Applicant) (Respondent) Assessee by Shri Vijay Mehta, Ld. AR Revenue by Shri Pankaj Kumar, Ld. CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 24.06.2025 आदेश / ORDER PER RAJ KUMAR CHAUHAN, JM: This appeal is directed against th…

Borgwarner Emissions Systems India Private Limited, New Delhi vs. DCIT, Circle-4(2), Delhi

Appeal is allowed

ITA 2015/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Aug 2024AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Narinder Kumar

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(3)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER I.T.A. No.2015/DEL/2022 Assessment Year 2013-14 Borgwarner Emissions Systems Deputy Commissioner of Income India Private Ltd., Vs. Tax, Circle-4(2) 15A/20, WEA Main Azmal Khan New Delhi Road, Karol Bagh, Central Delhi – 110 005 TAN/PAN: AABCE7232N (Appellant) (Respondent) Appellant by: Shri Rohit Tiwari, Advocate Respondent by: Shri Rajesh Kumar, CIT(DR) Date of hearing: 14 08 2024 Date of pronouncement: 29 08 2024 O R D E R PER : Narinder Kumar, Judicial Member.…

Gates India Pvt Ltd, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 2379/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Aug 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Rajesh Kumar, CIT-(DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2379/DEL/2022 Assessment Year 2018-19 Gates India Pvt. Ltd., ACIT, C-434, Defence Colony South, Vs. Circle-10(1), New Delhi. Delhi. TAN/PAN: AAOCS8090D (Appellant) (Respondent) Appellant by: Shri M.P. Rastogi, Adv. Shri Rohit Tiwari, Adv. Respondent by: Shri Rajesh Kumar, CIT-(DR) Date of hearing: 12 06 2024 Date of pronouncement: 22 08 2024 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee challenging the final as…

Avery Dennison (India) Private Limited, New Delhi vs. ACIT, Circle-1(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 538/DEL/2022[2013-14]Status: DisposedITAT Delhi04 Mar 2024AY 2013-14

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

For Appellant: Sh. Ankit Sahani, Adv. &For Respondent: Sh. Rajesh Kumar, CIT-DR
Section 143(3)

…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. 538/Del/2022 : Asstt. Year: 2013-14 Avery Dennison (India) Pvt. Ltd., Vs ACIT, P-24, Green Park Extension, Circle-1(1), New Delhi-110016 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACA6163D Assessee by : Sh. Ankit Sahani, Adv. & Sh. Vishal Kalra, Adv. Revenue by : Sh. Rajesh Kumar, CIT-DR Date of Hearing: 06.12.2023 Date of Pronouncement: 04.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the o…

At Kearney Ltd.- India Branch Office, Gurgaon vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals of the Assessee’s in ITA Nos

ITA 960/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

At Kearney Ltd.- India Branch Office, Gurgaon vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals of the Assessee’s in ITA Nos

ITA 959/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. A.T. Kearney Ltd., Gurgaon

In the result, appeals of the Assessee’s in ITA Nos

ITA 1306/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. A.T. Kearney Ltd., Gurgaon

In the result, appeals of the Assessee’s in ITA Nos

ITA 1305/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

Infor (India) Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 193/HYD/2023[2018-19]Status: DisposedITAT Hyderabad26 Oct 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita-Tp No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad Of Income Tax, [Pan No. Aaacb6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Sunil Moti Lala, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)Section 260

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad of Income Tax, [PAN No. AAACB6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍थथगन आवेदन सं. / S.A. No. 58/Hyd/2023 (Arising out of ITA No. 193/Hyd/2023) (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs The Deputy…

Ntt India Pvt. Ltd, Mumbai vs. Addl/Jt/Dy/ACIT/Tax/ITO, Delhi

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

ITA 722/MUM/2022[2017-18]Status: DisposedITAT Mumbai04 Sept 2023AY 2017-18

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Ntt India Pvt. Ltd. Addl/Jt/Dy./Acit/Tax/Ito 1701-1704, B-Wing, One Bkc Level, National Faceless Assessment Centre 17 G Block, Plot No. C-65, Vs. Delhi Bandra Kurla Complex, Bandra (E), Mumbai-400 051 Pan/Gir No. Aaacd 2145 G (Appellant) : (Respondent) Assessee By : Shri Vijay Mehta : Shri Sunil A Umap & Revenue By Shri Samuel Pitta Date Of Hearing : 06.06.2023 : 04.09.2023 Date Of Pronouncement

For Appellant: Shri Vijay Mehta
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM NTT India Pvt. Ltd. Addl/JT/Dy./ACIT/Tax/ITO 1701-1704, B-Wing, One BKC Level, National Faceless Assessment Centre 17 G Block, Plot No. C-65, Vs. Delhi Bandra Kurla Complex, Bandra (E), Mumbai-400 051 PAN/GIR No. AAACD 2145 G (Appellant) : (Respondent) Assessee by : Shri Vijay Mehta : Shri Sunil A Umap & Revenue by Shri Samuel Pitta Date of Hearing : 06.06.2023 : 04.09.2023 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order…

Menzies Bobba Ground Handling Services P. Ltd., Hyd, Hyderabad vs. DCIT, Cirlce-16(2), Hyd, Hyderabad

In the result, both the appeals are partly allowed

ITA 864/HYD/2016[2011-12]Status: DisposedITAT Hyderabad18 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri Kumar Aditya, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA No. Appellant Respondent The Deputy Menzies Bobba Ground 863/Hyd/2016 2010-11 Commissioner of Handling Services Income Tax, Private Limited, Circle-16(2), Hyderabad 864/Hyd/2016 2011-12 Hyderabad [PAN No. AAFCM0724P] निर्धाररती द्वधरध/Assessee by: Shri Darpan Kirpalani, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 06/0…

Menzies Bobba Ground Handling Services P. Ltd., Hyd, Hyderabad vs. DCIT, Cirlce-16(2), Hyd, Hyderabad

In the result, both the appeals are partly allowed

ITA 863/HYD/2016[2010-11]Status: DisposedITAT Hyderabad18 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri Kumar Aditya, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA No. Appellant Respondent The Deputy Menzies Bobba Ground 863/Hyd/2016 2010-11 Commissioner of Handling Services Income Tax, Private Limited, Circle-16(2), Hyderabad 864/Hyd/2016 2011-12 Hyderabad [PAN No. AAFCM0724P] निर्धाररती द्वधरध/Assessee by: Shri Darpan Kirpalani, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 06/0…

Howden Solyvent (India) Pvt. Ltd., Chennai vs. DCIT, Chennai

Appeal stands partly allowed in terms of our above order

ITA 732/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Oct 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Darpan Kripalani (Advocate) &For Respondent: Dr. S. Palani Kumar- CIT-DR
Section 143(3)Section 144C(5)Section 234BSection 43B

…m 178); Taegu Tec India (P.) Ltd. vs. DCIT (83 Taxmann.com 81); Safran Engineering Services India (P.) Ltd. vs. ACIT (89 Taxmann.com 77); Volvo India (P.) Ltd. vs. DCIT (89 Taxmann.com 79): the decision of Delhi Tribunal in Akzo Noble India Ltd. vs Addl. CIT (137 Taxmann.com 369). 10. After going through all these decisions, we find that in all these decisions, it was the finding of the benches that the assessee could not establish rendering of services and accordingly, the TP adjustment were confirmed by Tribunal. However, the same is not the case before us. The present assessee has submitted evidences in suppor…

468 (Delhi), Yanfeng India Automotive Interior Systems (P.) Ltd. v. JCIT (137 Taxmann.com 369) — Cited in 14 Judgments | BharatTax