Apache Footwear India Pvt. Ltd. v. ACIT

148 Taxmann.com 371Reported decision2023#12216 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 1961 Section 234B Section 92B Section 10AA Section 10B(2)Section 10TA

Issues it is cited on

interest on outstanding receivables safe harbour rules safe harbour working capital adjustment captive service provider section 92b comparable companies transfer pricing adjustment associated enterprises arm's length price associated enterprise rule of consistency

Judgments citing Apache Footwear India Pvt. Ltd. v. ACIT

FUTURE FIRST INFO SERVICES PRIVATE LTD. ,DELHI vs. AO CIRCLE-7(1), DELHI

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

ITA 672/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)Section 270ASection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.672/Del/2022, A.Y. 2017-18 Future First Info Services Deputy Commissioner of Pvt. Ltd., Income Tax, Circle-7(1), 303 Mansarovar 90, Vs. C. R Building, I. P. Estate, Nehru Place, New Delhi-19 New Delhi PAN: AAACF8545J (Appellant) (Respondent) Appellant by Sh. Ajit Jain, AR Ms. Vanita Mehta, AR Respondent by Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 03/06/2025 Date of Pronouncement 29/08/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of t…

GARWARE FULFLEX INDIA PVT LTD ,MUMBAI vs. DCIT, CIRCLE 1(1)(1), MUMBAI

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

ITA 6751/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Aug 2025AY 2021-22

Section 143(3)Section 144C(13)Section 153

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “K” MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nITA No. 6751/MUM/2024\n Assessment Year: 2021-22\nGarware Fulflex India Pvt. Ltd.,\n2nd floor, Maker Bhavan II, 2a-3,\n18 Vitthaldas Thackarey Marg,\nMarine Lines,\nMumbai-400020.\nPAN NO. AAICG 2786 J\nAppellant\nVs.\nDCIT, Circle 1(1)(1),\nRoom No. 533, 5th floor, Aayakar\nBhavan, Mumbai-400020.\nRespondent\nAssessee by\nRevenue by\nDate of Hearing\nDate of pronouncement\n: Mr. Krishna Zanwar &\n: Mr. Chinmay Nagwat\n: Mr. Bhagirath Ramawat,…

FLUOR DANIEL INDIA P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3,, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

ITA 6581/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Om Prakash, CIT-DR

Section 143(3)Section 144CSection 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6581/DEL/2018 [A.Y 2014-15] ITA No. 525/DEL/2021 [A.Y 2016-17] Fluor Daniel India Pvt Ltd Vs. The Addl. CIT/NFAC B-9, LGF, Green Park [Main] Special Range -3, New Delhi New Delhi PAN: AAACF 0927 G (Applicant) (Respondent) Assessee By : Shri Vishal Kalra, Adv Shri Ankit Sahani, Adv Department By : Shri Om Prakash, CIT-DR Date of Hearing : 31.01.2025 Date of Pronouncement : 23.04.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above t…

MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD.,HARYANA vs. DCIT CIRCLE 16(1) , DELHI

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

ITA 475/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jun 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Sudhir Kumarmckinsey Knowledge Centre India Pvt. Ltd., Vs. Dcit, Circle 16 (1), 3Rd Floor, Block Iii, Delhi. Vatika Business Park, Sector 49, Sohna Road, Gurgaon – 122 018 (Haryana). (Pan : Aaccm2356G) (Appellant) (Respondent) Assessee By : Shri Porus Kaka, Sr. Advocate Shri Divesh Chawla, Advocate Revenue By : Shri Rajesh Kumar, Cit Dr Date Of Hearing : 24.04.2024 Date Of Order : 04.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Assessing Officer Dated 21.01.2022 Pursuant To The Directions Issued By The Drp For The Assessment Year 2017-18. 2. Grounds Of Appeal Taken By The Assessee Read As Under :-

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER McKinsey Knowledge Centre India Pvt. Ltd., vs. DCIT, Circle 16 (1), 3rd Floor, Block III, Delhi. Vatika Business Park, Sector 49, Sohna Road, Gurgaon – 122 018 (Haryana). (PAN : AACCM2356G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Porus Kaka, Sr. Advocate Shri Divesh Chawla, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 24.04.2024 Date of Order : 04.06.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed again…

ALCATEL LUCENT INDIA LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-15, NEW DELHI

In the result, the appeal is partly allowed

ITA 1447/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Narendra Kumar Billaiyaassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Nokia Solutions and Vs. ACIT, Central Circle -15, Networks India Private New Delhi Ltd. ( as successor of Alcatel Lucent India Limited), 202-206, Tolstoy House, New Delhi-1100 01 PAN :AACCA8667N (Appellant) (Respondent) Stay Application No., 199/Del/2023 ( In ITA No.1447/Del/2022 ) Assessment Year: 2018-19 Nokia Solutions and Vs. ACIT, Central Circle -15, Networks India Private New Delhi Ltd. ( as successor of Alcatel Lucent In…

JUBILANT PHARMOVA LTD. ,UTTAR PRADESH vs. ACIT-1,MORADABAD, UTTAR PRADESH

In the result, the appeal of the assessee on this ground is partly allowed

ITA 526/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Mar 2024AY 2017-18

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

For Appellant: Sh. K. M. Gupta, AdvFor Respondent: Sh. Rajesh Kumar, CIT- DR

Section 143(3)Section 144B

…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. 526/Del/2022 : Asstt. Year: 2017-18 Jubilant Pharmova Ltd., Vs ACIT-1, Plot -1A, Sector 16A, Noida, District, Moradabad, G.B Nagar, Noida, Uttar Pradesh- 201301 Uttar Pradesh- 201301 (ASSESSEE) (RESPONDENT) PAN No. AABCV0200H Assessee by : Sh. K. M. Gupta, Adv. Ms. Saloni Shital, AR Revenue by : Sh. Rajesh Kumar, CIT- DR Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed…

CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-4(2), NEW DELHI

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

ITA 485/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Mar 2024AY 2016-17

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

For Appellant: Sh. Ankul Goyal, AdvFor Respondent: Sh. Rajesh Kumar, CIT(DR)

Section 143(3)Section 92C

…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. 485/Del/2021 : Asstt. Year: 2016-17 Concentrix Daksh Services India P. Ltd., Vs ACIT, DLF IT SEZ, Building No. 14, Tower-D, Circle-4(2), 17th Floor, DLF Cyber City, Sector 24 & New Delhi-110002 25A, DLF Phase-III, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCD4187D Assessee by : Sh. Ankul Goyal, Adv. Revenue by : Sh. Rajesh Kumar, CIT(DR) Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

ORANGE BUSINESS SERVICES INDIA SOLUTIONS PRIVATE LIMITED (FORMERLY KNOWN AS EQUANT SOLUTIONS INDIA PRIVATE LIMITED),GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

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

ITA 2026/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 143(3)Section 144BSection 144CSection 144C(13)Section 92B

…ITA No.-2026/Del/2022 Orange Business Services Indi IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No:- 2026/Del/2022 (Assessment Year: 2018-19) Orange Business Services Assistant Commissioner of Indian Solutions Private Vs. Income Tax, Limited (formerly known as Circle 3(1), Equant Solutions India Private Gurgaon. Limited) APPELLANT RESPONDENT PAN No: AABCE4540P Assessee By : Shri Rishabh Malhotra, AR Revenue By : Shri Rajesh Kumar, CIT(DR) Date of Hearing : 23.05.2023 Date of Pronouncement…