AMD India Pvt Ltd. v. DCIT

95 Taxmann.com 531Reported decision#25936 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 234A Section 234B Section 234C Section 92B Section 10AB Section 10B Section 133(6)

Issues it is cited on

interest on outstanding receivables working capital adjustment tested party section 92b associated enterprises tnmm section 92c associated enterprise section 92 international transaction final assessment order transfer

Judgments citing AMD India Pvt Ltd. v. DCIT

Te Connectivity India Private Limited, Bangalore vs. The Office of the Deputy Commissioner of Income-Tax, Circle 7(1)(1), Bangalore

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

ITA 1789/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Darpan Kriplani, CAFor Respondent: Dr. KJ Dhivya, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No.1789/Bang/2024 Assessment Year: 2020-21 TE Connectivity India Pvt. Ltd., Vs. The Dy. Commissioner of RMZ NXT Campus 2A Income Tax, Survey No.24/1, 24/2, 25/2, 3, Circle – 7(1)(1), 1st Floor, Sonnenahalli K.R Puram, Hobli, Bangalore. Bangalore. PAN – AABCT 7374 C APPELLANT RESPONDENT Assessee by : Shri Darpan Kriplani, CA Revenue by : Dr. KJ Dhivya, CIT (DR) Date of hearing : 09.12.2025 Date of Pronouncement : 08.01.2026 O R D E R PER WASEEM AHMED, ACCOUNT…

Te Connectivity India Private Limited, Bangalore vs. The Office of the Deputy Commissioner of Income-Tax, Circle 7(1)(1), Bangalore

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

ITA 2346/BANG/2024[2021-22]Status: DisposedITAT Bangalore10 Oct 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Darpan Kriplani, CAFor Respondent: Dr. KJ Dhivya, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.2346/Bang/2024 Assessment Year: 2021-22 TE Connectivity India Pvt. Ltd., Vs. The Dy. Commissioner of RMZ NXT Campus 2A Income Tax, Survey No.24/1, 24/2, 25/2, 3, Circle – 7(1)(1), 1st Floor, Sonnenahalli K.R Puram, Hobli, Bangalore. Bangalore. PAN – AABCT 7374 C APPELLANT RESPONDENT Assessee by : Shri Darpan Kriplani, CA Revenue by : Dr. KJ Dhivya, CIT (DR) Date of hearing : 22.07.2025 Date of Pronouncement : 09.10.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT…

Ariba Technologies India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 1587/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore07 Mar 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Mr. Aliasgar Rampurawala, C.AFor Respondent: Ms. Nandini Das, CIT (DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.1587/Bang/2024 Assessment Year: 2020-21 M/s Ariba Technologies India Pvt. Ltd., Vs. 1. Dy. Commissioner of 7th Floor, Plot C1, 8A Campus, Income Tax, Circle - 1(1)(1), Sarjapur RMZ Ecoworld, Bengaluru. Marathahalli Outer Ring Road, Varthur Hobli, 2. NFAC, Devarabeesanahalli, New Delhi. Bengaluru – 560 103. PAN – AADCA 0918 P APPELLANT RESPONDENT Assessee by : Mr. Aliasgar Rampurawala, C.A Revenue by : Ms. Nandini Das, CIT (DR) Date of hearing : 17.12.2024 Date…