Axis Risk Consulting Services (P.) Ltd. v. DCIT

92 Taxmann.com 103High Court2018#21621 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 10DSection 115-OSection 143(3)Section 144C(13)Section 234CSection 271(1)(c)Section 274Section 92B

Issues it is cited on

interest on outstanding receivablesworking capital adjustmenttested partysection 92bcomparable companiesarm's length priceassociated enterprisestransfer pricing adjustmentsection 92casection 92cassociated enterprisedispute resolution panel

Judgments citing Axis Risk Consulting Services (P.) Ltd. v. DCIT

Technip India Limited, New Delhi vs. ACIT, Spl Range-9, New Delhi

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 9852/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

Technip India Ltd., Noida vs. Addl.CIT, Special Range- 9, New Delhi

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 6390/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

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…

Kusum Healthcare Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed

ITA 3717/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Sept 2020AY 2013-14

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(1)Section 271Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3717/DEL/2017 (A.Y 2013-14) (THROUGH VIDEO CONFERENCING) Kusum Healthcare Pvt. Ltd. Vs Addl. CIT D-158A, Okhla Industrial Special Range-5 Area, New Delhi Phase-1 New Delhi AABCK7043B (RESPONDENT) (APPELLANT) Appellant by Sh. Vishal Kalra & Sh. S. S. Tomar, Advs & Ms. Reema Malik, Adv Respondent by Sh. M. Barnwal, Sr. DR Date of Hearing 06.08.2020 Date of Pronouncement 01.09.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the as…

Axis Risk Consulting Services (P.) Ltd. v. DCIT (92 Taxmann.com 103) — Cited in 4 Judgments | BharatTax