54 (Del) and PCIT-3 v. Fujitsu India Private Ltd.

156 Taxmann.com 310High Court#22915 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 144B Section 260

Judgments citing 54 (Del) and PCIT-3 v. Fujitsu India Private Ltd.

PANASONIC INDIA PRIVATE LTD.,GURGAON vs. NEAC, NEW DELHI

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

ITA 612/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Oct 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshpanasonic India Pvt. Ltd, Vs. Neac, 12Th Floor, Ambience New Delhi Corporate Office, Tower-2, Ambience Island, Gurgaon (Appellant) (Respondent) Pan: Aadcp9391B

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri S. K. Jadav, CIT (DR)

Section 143(3)Section 144C(5)Section 92BSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Panasonic India Pvt. Ltd, Vs. NEAC, 12th Floor, Ambience New Delhi Corporate Office, Tower-2, Ambience Island, Gurgaon (Appellant) (Respondent) PAN: AADCP9391B Assessee by : Shri Kanchan Kaushal, Adv Revenue by: Shri S. K. Jadav, CIT (DR) Date of Hearing 17/07/2025 Date of pronouncement 08/10/2025 O R D E R PER M. BALAGANESH, A. M.: The Assessee Panasonic India Pvt. Ltd (hereinafter referred to as 1. „assessee) by filing the present appeal sought to set aside the impugned…

PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. D LIGHT ENERGY P. LTD.

The appeal is dismissed, alongwith all the pending

ITA/53/2025HC Delhi18 Mar 2025

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

For Appellant: Mr. Sanjay Kumar, Ms. Monica Benjamin and MsFor Respondent: Mr. Ved Jain, Mr. Nischay Kantoor and Ms

Section 143(2)Section 144C(2)Section 144C(5)Section 260ASection 92C

…ITA 53/2025 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.03.2025 Judgment delivered on: 18.03.2025 + ITA 53/2025 & CM APPL. 12854/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI.....Appellant versus D LIGHT ENERGY P. LTD. .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Esha Kadian, Advocates. For the Respondent : Mr. Ved Jain, Mr. Nischay Kantoor and Ms.…

D.LIGHT ENERGY PRIVATE LIMITED ,GURGOAN vs. ACIT ,CIRCLE -7(1), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 516/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Jun 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kediaआअसं.516/िद"ी/2022 (िन.व. 2017-18) D Light Energy P. Ltd., Unit No. 102, Block B, Pegasus One, First Floor, Golf Course Road, Sector-53, Gurgaon 122001 ...... अपीलाथ"/Appellant Pan: Aabcj9318G बनाम Vs. Assessing Officer, National Faceless Assessment Centre, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Hari Om Jindal, Ar "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 28/05/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 10/06/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 31.01.2022 Passed U/S 143(3) R.W.S 260 R.W.S 144B Of The Income Tax Act 1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Assessee In Appeal Has Raised Eight Grounds Of Appeal. Ground No. 1 To 4 Are In Respect Of A Single Issue I.E. Adjustment Of Rs. 6,94,53,296/- On Account Of International Transaction Of Purchase Of Solar Goods/Lights & Reimbursement Of Expenses & Warranty Cost Claim.

For Appellant: Shri Hari Om Jindal, ARFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "दीप कुमार केिडया, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आअसं.516/िद"ी/2022 (िन.व. 2017-18) D Light Energy P. Ltd., Unit No. 102, Block B, Pegasus One, First Floor, Golf Course Road, Sector-53, Gurgaon 122001 ...... अपीलाथ"/Appellant PAN: AABCJ9318G बनाम Vs. Assessing Officer, National Faceless Assessment Centre, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant by : Shri Hari Om Jindal, AR "ितवादी"ारा…