Bechtel India v. DCIT

66 Taxmann.com 6High Court2016#2799 most cited
42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Bechtel India v DCIT · 66 Taxmann.com 6 · 2016 HC · Section 144C(13) · Transfer Pricing · Section 92B · captive service provider · working capital adjustment · transactional net margin method · functional analysis · comparable companies · Section 143(3)

Sections most often in play

Section 143(3)Section 144BSection 144C(13)Section 143(1)Section 153Section 234ASection 234BSection 234C

Issues it is cited on

section 92b(1)interest on outstanding receivablescaptive service providerworking capital adjustmentmultiple year datasection 92bresale price methodsection 92arelated party transactionfunctional analysissection 92c(2)transactional net margin method

Judgments citing Bechtel India v. DCIT

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

The appeal of the assessee stands partly allowed in terms of our observations and findings in the

ITA 1551/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-1551/Del/2015 (Assessment Year: 2010-11) OKS Span Tech Pvt. Ltd. vs DCIT 220, Okhla Industrial Circle-19(1), Room No. 221, Estate Phase-III C.R.Building, I.P.Estate New Delhi New Delhi PAN : AAACO5682P Assessee by Mr. Ved Jain, Adv., Mr. Ashish Goel, CA, Ms. Devina Sharma, Adv. Revenue by Sh. Sanjay Kumar Yadav, Sr. DR Date of Hearing 24.05.2018 Date of Pronouncement 23.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is preferred by t…

Parsons Brinckerhoff India Private Ltd, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is partly allowed for statistical purpose

ITA 1037/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kambleparsons Brinchkerhoff India Pvt. Vs Dcit Ltd. Circle-19(2), 210, 2Nd Floor, Elegance Jasola C. R. Building, District Centre, Old Mathura Road New Delhi New Delhi Aaccp3729L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 27iSection 920(3)Section 92D

…ics Noida Private Limited vs. DCIT [(2007) 109 ITD 101 (Delhi)] 7) M/s Premier Exploration Services Pvt. Ltd. vs ITO 291 ITR 427 10 8) Granite Services International Private Ltd. vs. ACIT (2017) 87 Taxmann.com 24 9) Bechtel India Pvt. Ltd. Vs. DCIT (2016) 66 Taxmann.com 6 10) Pyramid IT Consulting Pvt. Ltd. Vs. ITO (ITA No. 5401/Del/2012 order dated 11.12.2014) 11) ACIT Vs. M/s Chemtix Global Engineers P. Ltd. (2014) 147 ITD 488 12) Microchip Technology (India) Private Limited vs. ACIT [IT(TP) A No. 1247/Bang/2011 and 44/Bang/2012 order dated 31.10.2016] 9. The Ld. DR submitted that merely the Companies a…