How many judgments cite Ameriprise India (P.) Ltd. v. Asstt. CIT?

26 judgments on BharatTax cite Ameriprise India (P.) Ltd. v. Asstt. CIT (62 Taxmann.com 237), spanning 2016 to 2025.

Which sections of the Income Tax Act does Ameriprise India (P.) Ltd. v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 234B, Section 92B, Section 10AA, Section 10B(2).

Ameriprise India (P.) Ltd. v. Asstt. CIT

62 Taxmann.com 237High Court2015#4533 most cited

What is Ameriprise India (P.) Ltd. v. Asstt. CIT authority for?

The Delhi Tribunal has considered the amendment to Section 92B of the Income Tax Act, 1961, when deciding transfer pricing issues. This case is also cited in relation to adjustments for notional interest on receivables in transfer pricing.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Ameriprise India Pvt. Ltd. · section 92B · amendment to section 92B · notional interest on receivables · transfer pricing adjustment · related party transaction · working capital adjustment

Sections most often in play

Section 143(3)Section 144C(13)Section 234B Section 92B Section 10AA Section 10B(2)Section 10TA Section 144B

Issues it is cited on

section 92b(1)interest on outstanding receivables working capital adjustment captive service provider safe harbour rules section 92b multiple year data safe harbour section 92c(2)functional analysis objections before drp related party transaction

Judgments citing Ameriprise India (P.) Ltd. v. Asstt. CIT

M/S. Keihin Panalfa Ltd., Gurgaon vs. ACIT, New Delhi

In the result the appeal of the Department stands partly

ITA 1790/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Jun 2018AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri R.K. Kapoor, CAFor Respondent: Shri Sanjay I. Bara, CIT DR, Smt. Namita Panday, Sr. DR

Section 40A(2)(b)

…DELHI BENCH ‘I-1’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 1790/Del /2014 Asstt. Year: 2009-10 Keihin Panalfa Ltd. vs Asstt. Commissioner of (now Keihin India Manufacturing Pvt. Ltd.), Income Tax, 2315/23, Opposite Payal Cinema, Circle 5(1), Behind Karim Restaurant, New Delhi. Delhi Road, Gurgaon-122001 Haryana. (PAN: AAACK5968J) (Appellant) (Respondent) ITA No. 1201/Del /2014 Asstt. Year: 2009-10 Asstt. Commissioner of Income Tax, vs Keihin Panalfa Ltd., Circle 5(1), (Now M/s. Keihin India New Delhi. Manufacturing Pvt. Ltd.) M-34, 2nd Floor…

ACIT, New Delhi vs. M/S. Keihin Panalfa Limited, New Delhi

In the result the appeal of the Department stands partly

ITA 1201/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Jun 2018AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri R.K. Kapoor, CAFor Respondent: Shri Sanjay I. Bara, CIT DR, Smt. Namita Panday, Sr. DR

Section 40A(2)(b)

Asst CIT 15(2)(2), Mumbai vs. Maersk Global Services Centre (I) P.Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed and CO of the assessee is partly allowed as indicated above

ITA 944/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Apr 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.944/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Acit 15(2)(2) Maersk Global Services R.No. 403, 4 T H Floor, Centre (I) P. Ltd. Aaykar Bhavan, 4T H & 5T H Floor, V. M.K Road, Prudential Bldg, Mumbai-400020 Central Avenue Road, Hiranandani Business Park, Powai, Mumbai-400076 स्थायी ऱेखा सं./ Pan : Aadcm7786M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri. Porus KakaFor Respondent: Shri. V. Jenardhanan,DR

Section 143(3)

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.944/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ ACIT 15(2)(2) Maersk Global Services R.No. 403, 4 t h floor, Centre (I) P. Ltd. Aaykar Bhavan, 4t h & 5t h Floor, v. M.K Road, Prudential Bldg, Mumbai-400020 Central Avenue Road, Hiranandani Business Park, Powai, Mumbai-400076 स्थायी ऱेखा सं./ PAN : AADCM7786M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) CO. No.50/Mum/2016 arising out of आयकर…

Bt E- Serv (India) Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal No. 99/Del/2016 filed by the assessee for assessment year 2011 – 12 is partly allowed

ITA 565/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Oct 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi & Bt E-Serv (India) Pvt. Ltd, Ito, 11Th Floor, Eros Corporate Tower, Ward-5(2), Vs. Nehru Place, New Delhi New Delhi Pan:Aadcb2533M (Appellant) (Respondent)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Amrandra Kumar, CIT DR

Section 10ASection 143Section 143(3)Section 144CSection 144C(3)Section 144C(5)Section 92C

…lutions Pvt. Ltd Vs. CIT 60 Taxmann.com 355. It was further submitted that it has exceptionally high margin and high turnover and further segmental data is also not available. In the end the ld AR relied upon the decision of Ameriprice India Pvt. Ltd Vs. ACIT 62 Taxmann.com 237. 37. The ld DR defended the order of the ld TPO as well as the ld DRP. 38. We have carefully considered the rival contentions and also perused the orders of the lower authorities with respect to this comparable. With respect to this comparable coordinate bench in ITA No. 2010/del/2014 for assessment year 2009 – 10 in case of Ameriprise Ind…

Aditya Birla Minacs Bpo P.Ltd, Mumbai vs. ITO 14(1)(1), Mumbai

In the result, appeal is partly allowed

ITA 566/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Oct 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Yogesh TharFor Respondent: Shri N.K. Chand

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.566/Mum./2015 (Assessment Year : 2010–11) Aditya Birla Minacs BPO Pvt. Ltd. Pirojshanagar Eastern Express Highway ……………. Appellant Vikhroli East, Mumbai 400 079 PAN – AAACC8690F v/s Income Tax Officer Ward–14(1)(1), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 Assessee by : Shri Yogesh Thar Revenue by : Shri N.K. Chand Date of Hearing – 20.07.2016 Date of Order – 18.10.2016 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal at the instance of the…

M/S. Oks Span Tech Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 481/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Jun 2016AY 2009-10

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

For Appellant: Shri Ved Jin, CAFor Respondent: Shri Amrendra Kumar, CIT DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.481/Del/2014 (Assessment Year 2009-10) OKS Span Tech. Pvt. Ltd., Vs. ITO, Ward 13(4), 220, Okhla Industrial Estate, New Delhi Phase II, New Delhi-110 020 GIR / PAN :AABCO5682P (Appellant) (Respondent) Appellant by :Shri Ved Jin, CA Respondent by :Shri Amrendra Kumar, CIT DR Date of hearing: 10.03.2016 Date of Pronouncement: 09/06/2016 ORDER PER BEENA A. PILLAI, JM: The present appeal of the assessee has been filed against the order of ITO, Ward 13 (4),…