Continental Automotive Components (India) Pvt. Ltd. v. ACIT (

139 Taxmann.com 187Reported decision2022#22598 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 1961 Section 32(1)(ii) of the Income Tax Act Section 43(1) of the Act Section 92(1)Section 92B Section 92C

Issues it is cited on

comparable companies transfer pricing adjustment transfer company india business document interest

Judgments citing Continental Automotive Components (India) Pvt. Ltd. v. ACIT (

INCOMETAX OFFICER, CHENNAI vs. DOOSAN BOBCAT PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed and the CO of assessee is dismissed as not-pressed

ITA 2288/CHNY/2025[2013]Status: DisposedITAT Chennai23 Jan 2026

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2288/Chny/2025 & C.O No.76/Chny/2025 (Arising In Ita No.2288/Chny/2025) िनधा%रण वष% /Assessment Year: 2013-14 The Income Tax Officer, Doosan Bobcat Pvt. Ltd., Htc Towers, 6Th Floor, Corporate Ward-2(1), Vs. Chennai. No.41, Gst Road, Guindy Industrial Estate S.O., Guindy, Chennai – 600 032. Pan: Aaccd 6529L

For Respondent: Mr. Praveen.S, JCIT

Section 250Section 32Section 32(1)(ii)

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम# BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2288/Chny/2025 & C.O No.76/Chny/2025 (Arising in ITA No.2288/Chny/2025) िनधा%रण वष% /Assessment Year: 2013-14 The Income Tax Officer, Doosan Bobcat Pvt. Ltd., HTC Towers, 6th Floor, Corporate Ward-2(1), Vs. Chennai. No.41, GST Road, Guindy Industrial Estate S.O., Guindy, Chennai – 600 032. PAN: AACCD 6529l (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross Objec…

HOSPIRA HEALTHCARE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

ITA 469/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Jul 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/S. Hospira Healthcare India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), Gn Chetty Road, T Nagar, Chennai. Chennai – 600 017. [Pan: Aaabco 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Sriram Seshadri, C.A Jkथ" की ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 25.04.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee Against The Assessment Order Passed By The Dcit, Corporate Circle-2(2), Chennai U/S.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For The Assessment Year 2012-13, In Pursuance Of The Directions Issued By The Dispute Resolution Panel, Bengalore (Hereinafter ‘Drp’) Vide Directions Dated 09.11.2016. :- 2 -:

For Appellant: Shri Sriram Seshadri, C.A JKFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम) BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/s. Hospira Healthcare India The Dy. Commissioner of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), GN Chetty Road, T Nagar, Chennai. Chennai – 600 017. [PAN: AAABCO 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri Sriram Seshadri, C.A JKथ" की…

KENNAMETAL INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

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

ITA 506/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(3)Section 92C

…IT(TP)A No.506/Bang/2022 Kennametal India Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.506/Bang/2022 Assessment Year: 2017-18 Kennametal India Limited 8/9th Mile, Tumkur road DCIT Bangalore 560 073 Vs. Circle-4(3)(1) Bangalore PAN NO : AACCK4472B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 07.05.2024 Date of Pronouncement : 15.05.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appea…