Bain Capability Centre India (P) Ltd. v. DCIT

99 Taxmann.com 167High Court2018#18549 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10D Section 115-O Section 143(3)Section 144C(13)Section 234C Section 271(1)(c)Section 274 Section 92B

Issues it is cited on

interest on outstanding receivables working capital adjustment tested party section 92b comparable companies arm's length price associated enterprises transfer pricing adjustment section 92ca section 92c associated enterprise dispute resolution panel

Judgments citing Bain Capability Centre India (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

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

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…

M/S ISG NOVASOFT TECHNOLOGIES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

ITA 3284/BANG/2018[2014-15]Status: DisposedITAT Bangalore18 Mar 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234BSection 92BSection 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.3284/Bang/2018 Assessment year: 2014-15 ISG Novasoft Technologies Ltd., Vs. The Deputy Commissioner Maruthi Sapphire, 2nd Floor, of Income Tax, 128/9, HAL Airport Road, Circle 3(1)(1), Murugeshpalya, Bangalore. Bangalore – 560 018. PAN: AABCI 24488Q APPELLANT RESPONDENT Appellant by : Shri P.C. Khincha, CA Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.03.2021 Date of Pronouncement : 18.03.2021 O R D E R Per Chandr…

M/S. BARCO ELECTRONIC SYSTEMS (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1530/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Jun 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2010-11 M/S. Barco Electronic Vs. Deputy Commissioner Of Systems (P.) Ltd., Income Tax, E-20, 1St & 2Nd Floor, Hauz Circle-4(1), New Delhi Khas, New Delhi Pan : Aaacb5865F (Appellant) (Respondent) Appellant By S/Shri Gautam Jain & Piyush Kamal; & Ms. Monika, Ca Respondent By Shri Sandeep Kr. Mishra, Sr.Dr

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Barco Electronic Vs. Deputy Commissioner of Systems (P.) Ltd., Income Tax, E-20, 1st & 2nd Floor, Hauz Circle-4(1), New Delhi Khas, New Delhi PAN : AAACB5865F (Appellant) (Respondent) Appellant by S/shri Gautam Jain & Piyush Kamal; & Ms. Monika, CA Respondent by Shri Sandeep Kr. Mishra, Sr.DR Date of hearing 10.06.2019 Date of pronouncement 28.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 25…