How many judgments cite Cummins India Ltd. v. Addl CIT?

12 judgments on BharatTax cite Cummins India Ltd. v. Addl CIT (53 Taxmann.com 53), spanning 2017 to 2025.

Cummins India Ltd. v. Addl CIT

53 Taxmann.com 53Income Tax Appellate Tribunal2015#9097 most cited

What is Cummins India Ltd. v. Addl CIT authority for?

Closely linked transactions between associated enterprises can be aggregated and treated as a single transaction for the purpose of determining the arm's length price, with the appropriate method then applied to this composite transaction.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Cummins India Ltd v Addl CIT · transfer pricing · associated enterprises · international transaction · arm's length price · aggregate transactions · closely linked transactions · composite transaction · section 92

Issues it is cited on

comparable companies most appropriate method associated enterprises associated enterprise dispute resolution panel section 92 international transaction draft assessment order transfer prescribed company india

Judgments citing Cummins India Ltd. v. Addl CIT

Pr. Commissioner of Income Tax-1, Delhi vs. D Light Energy P. Ltd

The appeal is dismissed, alongwith all the pending

ITA/53/2025HC Delhi18 Mar 2025

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

For Appellant: Mr. Sanjay Kumar, Ms. Monica Benjamin and MsFor Respondent: Mr. Ved Jain, Mr. Nischay Kantoor and Ms

Section 143(2)Section 144C(2)Section 144C(5)Section 260ASection 92C

…ITA 53/2025 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.03.2025 Judgment delivered on: 18.03.2025 + ITA 53/2025 & CM APPL. 12854/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI.....Appellant versus D LIGHT ENERGY P. LTD. .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Esha Kadian, Advocates. For the Respondent : Mr. Ved Jain, Mr. Nischay Kantoor and Ms.…

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

M/S. Continental Automotive Components India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 280/BANG/2021[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

Teejay India Private Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Dc/Ac 4(1), Visakhapatnam

In the result, appeal filed by the assessee is partly allowed

ITA 152/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri Darpan Kirpalani CAFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 10ASection 142(1)Section 143(2)Section 143(3)Section 36(1)(va)Section 92C

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.152/Viz/2021 ("नधा"रण वष" / Assessment Year: 2016-17) Teejay India Private Limited, Vs. Assistant Commissioner of Plot No. 15, Brandix, APSEZ, Income Tax, Pudimadaka Road, Atchutapuram DC/AC 4(1), Mandal, Visakhapatnam-530011. Visakhapatnam. PAN: AAACO9452H (अपीलाथ"/ Appellant) (""यथ"/ Respondent)…

Pinnacle Engines I P Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle -4, Pune

Appeal is dismissed

ITA 210/PUN/2022[2017-18]Status: DisposedITAT Pune18 Oct 2022AY 2017-18

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Bharath LakshminarayanaFor Respondent: Shri Sunil Kumar

Section 144CSection 92BSection 92CSection 92C(3)

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.210/PUN/2022 धििाारण वर्ा / Assessment Year : 2017-18 Pinnacle Engines India Private Ltd., Vatika Business Centre, Suite No. 52, Level 5, Tech Park I, Airport Road, Yerwada, Pune – 411006 PAN : AAFCP8791D .......अपीलार्थी / Appellant बिाम / V/s. DCIT, Circle – 4, Pune ……प्रत्यर्थी / Respondent Assessee by : Shri Bharath Lakshminarayana Revenue by : Shri Sunil Kumar सुनवाई की तारीख / Date of Hearing : 19-09…

M/S. Steer Engineering Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-6(1)(2), Bengaluru

In the result, appeal of the Assessee is partly allowed

ITA 2071/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Apr 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathyassessment Year : 2012-13 M/S. Steer Engineering Private Limited, Vs. Dcit, No.290, 4Th Main, 4Th Phase, Circle – 6(1)(2), Peenya Industrial Area, Nagawara, Bengaluru. Bengaluru – 560 058. Pan : Aabcs 8840 E Appellant Respondent Assessee By : Shri. Narendra Jain, Advocate Revenue By : Mrs. Susan D. George, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.04.2022 Date Of Pronouncement : 27.04.2022

For Appellant: Shri. Narendra Jain, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru

Section 144CSection 92(1)Section 92ASection 92A(1)Section 92CSection 92C(2)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. STEER ENGINEERING PRIVATE LIMITED, Vs. DCIT, No.290, 4th Main, 4th Phase, Circle – 6(1)(2), Peenya Industrial Area, Nagawara, Bengaluru. Bengaluru – 560 058. PAN : AABCS 8840 E APPELLANT RESPONDENT Assessee by : Shri. Narendra Jain, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudevan, Vice President : . V. Vasudevan This is an app…

Societe Generale Global Solution Centre Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-6(1)(2), Bengaluru

In the result, the assessee’s appeal is partly allowed

ITA 2580/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Jan 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, Sr. CounselFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 10ASection 115JSection 143(3)Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “ ” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.2580/Bang/2017 Assessment year : 2013-14 Societe General Global Solution Vs. The Deputy Commissioner of Income Tax, Centre Pvt. Ltd., Circle 6(1)(2), 10th floor, “Voyager”, Building, Bangalore. ITPL, Whitefield Road, Bangalore -560 066. PAN: AAECS 6764L APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Counsel Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.01.2022 Date of Pronouncement : 21.01.2022 O…

DCIT, Cir-11(1), Kolkata vs. M/S. Epcos India Pvt. Ltd., Kolkata

Appeal of the revenue is dismissed

ITA 1783/KOL/2017[2005-06]Status: DisposedITAT Kolkata10 Jul 2020AY 2005-06

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2005-06 Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/S. Epcos India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia Pin – 741 251 [Pan : Aaace 4000 H] Appearances By: Shri Sanjay Paul, Addl. Cit D/R & Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue. Smt. Rituparna Sinha, Fca & S.C. Giri C.A., Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : January 15Th, 2020 Date Of Pronouncing The Order : July 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2005-06 Deputy Commissioner of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/s. EPCOS India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia PIN – 741 251 [PAN : AAACE 4000 H] Appearances by: Shri Sanjay Paul, Addl. CIT D/R & Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the revenue. Smt. Rituparna Sinha, FCA &…

DCIT, Bangalore vs. M/S Adcock Ingram Limited, Bangalore

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 1039/BANG/2015[2009-10]Status: DisposedITAT Bangalore31 Jan 2018AY 2009-10

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Vishnu Bagri, CAFor Respondent: Shri. Harinder Kumar, CIT - DR

Section 92B

…IT(TP)A.1039 & 1078/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.1039 & 1078/Bang/2015 (Assessment Years : 2009-10 & 2010-11) Deputy Commissioner of Income-tax, Circle -11(1), Bengaluru .. Appellant vs. M/s. Adcock Ingram Ltd, 49C & D, Bommasandra Industrial Area, Anekal Taluk, Bengaluru 560 009 .. Respondent PAN : AAGCA4343M Assessee by : Shri. Vishnu Bagri, CA Revenue by : Shri. Harinder Kumar, CIT - DR Heard on : 12.12.2017 Pronounced on : 31.01.2018 O R D E R…

ITO, WD-2(2), Kolkata vs. M/S Data Core India Pvt. Ltd., Kolkata

In the result, the appeal of the assessee for the Asst Year 2010-11 is allowed, appeal of the revenue for Asst Year 2011-12 is dismissed and cross objection of the assessee for the Asst

ITA 40/KOL/2016[2011-2012]Status: DisposedITAT Kolkata06 Dec 2017AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 387/Kol/2015 Assessment Year : 2010-11 M/S Data Core (India) Pvt. Ltd. -Vs- I.T.O., Ward-2(2), Kolkata [Pan: Aabcd 1188 Q] (Appellant) (Respondent)

For Appellant: Shri Kamal Sawhney, ARFor Respondent: Shri G. Mallikarjune, CIT DR

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 387/Kol/2015 Assessment Year : 2010-11 M/s Data Core (India) Pvt. Ltd. -vs- I.T.O., Ward-2(2), Kolkata [PAN: AABCD 1188 Q] (Appellant) (Respondent) I.T.A No. 40/Kol/2016 Assessment Year : 2011-12 I.T.O., Ward-2(2), Kolkata -vs- M/s Data Core (India) Pvt. Ltd. [PAN: AABCD 1188 Q] (Appellant) (Respondent) C.O. No. 10/Kol/2016 (Arising out of I.T.A No. 387/Kol/2015) Assessment Year : 2011-12 M/s Data Core (India) Pvt. Ltd. -vs- I.T.O., Ward-2(2), Kolkata [PAN: AABCD 1188…

M/S Data Core (India) Pvt. Ltd., Kolkata vs. ITO, WD-2(2), Kolkata

In the result, the appeal of the assessee for the Asst Year 2010-11 is allowed, appeal of the revenue for Asst Year 2011-12 is dismissed and cross objection of the assessee for the Asst

ITA 387/KOL/2015[2010-2011]Status: DisposedITAT Kolkata06 Dec 2017AY 2010-2011

For Appellant: Shri Kamal Sawhney, ARFor Respondent: Shri G. Mallikarjune, CIT DR

Section 143(3)Section 144C(5)Section 92C