What is Dresser-Rand India (P.) Ltd. v. Addl. CIT authority for?

An Assessing Officer cannot disregard an assessee's decision to avail services from associated enterprises, even if the assessee has internal expertise, as the determination of necessity is the assessee's prerogative. The Transfer Pricing Officer's role is to determine the arm's length price, not the need for the service itself.

How many judgments cite Dresser-Rand India (P.) Ltd. v. Addl. CIT?

43 judgments on BharatTax cite Dresser-Rand India (P.) Ltd. v. Addl. CIT (13 Taxmann.com 82), spanning 2016 to 2025.

Which sections of the Income Tax Act does Dresser-Rand India (P.) Ltd. v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144B, Section 144C(13), Section 92CA, Section 92CA(3), Section 10D.

Dresser-Rand India (P.) Ltd. v. Addl. CIT (13 Taxmann.com 82)

North Delhi Metro Mall Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle 16(1), C.R. Building, Delhi

ITA 5192/DEL/2024[2021-22]Status: DisposedITAT Delhi21 May 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2021-22 North Delhi Metro Mall Private Vs Dcit, Limited, Circle-16(1), The Mall Road, Delhi. Khyber Pass Civil Lines, Delhi – 110 054, Pan: Aadcm7638N

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Jitender Chand, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 North Delhi Metro Mall Private Vs DCIT, Limited, Circle-16(1), The Mall Road, Delhi. Khyber Pass Civil Lines, Delhi – 110 054, PAN: AADCM7638N (Appellant) (Respondent) Assessee by : Shri K.M. Gupta, Advocate Revenue by : Shri Jitender Chand, Sr. DR Date of Hearing : 09.04.2025 Date of Pronouncement : 21.05.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the final assessment order dated 13.09.2024 pa…

Excelra Knowledge Solutions Private Limited, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

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

ITA 1319/HYD/2024[2021-22]Status: DisposedITAT Hyderabad20 May 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Abhishek BoobFor Respondent: MS. M. Narmada, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1319/Hyd./2024 Assessment Year 2021-2022 Excelra Knowledge Solutions Private Limited, The DCIT, Circle-8(1), vs. Hyderabad – 500 039. Hyderabad – 500 084. PAN AAFCG5715Q Telangana. (Appellant) (Respondent) Shri Sashi Mathews And For Assessee : Shri Abhishek Boob, Advocates. For Revenue : MS. M. Narmada, CIT-DR Date of Hearing : 08.04.2025 Date of Pronouncement : 21.05.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee- Company against…

Denso Haryana Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(1), New Delhi

In the result, appeal is allowed

ITA 3811/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Nov 2023AY 2010-11

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus Dcit, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. Pan:Aaacd6817F (Appellant) (Respondent) Assessee By : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue By : Sh. Rajesh Kumar, Cit-Dr Date Of Hearing : 04.09.2023 Date Of Pronouncement: 17.11.2023

For Appellant: Sh. Himanshu S. Sinha, AdvFor Respondent: Sh. Rajesh Kumar, CIT-DR

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus DCIT, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. PAN:AAACD6817F (Appellant) (Respondent) Assessee by : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue by : Sh. Rajesh Kumar, CIT-DR Date of hearing : 04.09.2023 Date of pronouncement: 17.11.2023 ORDER Captioned appeal by the assessee arises out of order dated 13.12.2016 of learne…

D.C.I.T, Circle-9(1), Kolkata vs. M/S Apollo Gleneagles Hospital, Kolkata

In the result, appeal of the Revenue for AY 2012-13 is dismissed

ITA 1639/KOL/2019[2013-14]Status: DisposedITAT Kolkata27 Apr 2023AY 2013-14

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Ms. Vandana Bhandari, FCA and Shri SaibalFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 143(3)Section 14A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1501/Kol/2019 Assessment Year: 2012-13 & I.T.A. No. 1639/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner of Apollo Gleneagles Hospital Limited Income Tax, Circle-9(1), Vs 58, Canal Circular Road Kolkata Kolkata - 700054 PAN: AAECA5407E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Vandana Bhandari, FCA and Shri Saibal Mukherjee, A/R Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई क" तार"ख…

D.C.I.T, Circle-9(1), Kolkata vs. M/S Apollo Gleneagles Hospital, Kolkata

In the result, appeal of the Revenue for AY 2012-13 is dismissed

ITA 1501/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Ms. Vandana Bhandari, FCA and Shri SaibalFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 143(3)Section 14A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1501/Kol/2019 Assessment Year: 2012-13 & I.T.A. No. 1639/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner of Apollo Gleneagles Hospital Limited Income Tax, Circle-9(1), Vs 58, Canal Circular Road Kolkata Kolkata - 700054 PAN: AAECA5407E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Vandana Bhandari, FCA and Shri Saibal Mukherjee, A/R Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई क" तार"ख…

M/S. Ingersoll - Rand Technologies and Services Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed

ITA 2499/BANG/2019[2015-16]Status: DisposedITAT Bangalore04 Jan 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2499/Bang/2019 Assessment Year : 2015-16 M/S. Ingersoll-Rand Technologies & Services Pvt. Ltd., The Assistant 8Th Floor, Tower D, Commissioner Of Ibc Knowledge Park, Income Tax, No. 4/1, Bannerghatta Circle 3(1)(1), Main Road, Vs. Bangalore. Bangalore – 560 029. Pan: Aaaci2961B Appellant Respondent Assessee By : Shri Ankur Pai, Advocate : Smt. S. Praveena, Cit Dr Revenue By Date Of Hearing : 04-11-2022 Date Of Pronouncement : 04-01-2023 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 11/10/2019 Passed By The Ld.Acit, Circle-3 (1)(1), Bangalore Relating To Assessment Year 2015-16 On Following Grounds Of Appeal: “1. Order Is Bad In Law & On Facts 1.1 The Order Passed By Assistant Commissioner Of Income-Tax, Circle - 3(1)(1) ["Learned Ao"] Under Section 143(3) Of The Income Tax Act, 1961 ["The Act"] Is Bad In Law & On Facts & Therefore, Liable To Be Set Aside.

For Appellant: Shri Ankur Pai, Advocate

Section 143(3)Section 43BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2499/Bang/2019 Assessment Year : 2015-16 M/s. Ingersoll-Rand Technologies and Services Pvt. Ltd., The Assistant 8th Floor, Tower D, Commissioner of IBC Knowledge Park, Income Tax, No. 4/1, Bannerghatta Circle 3(1)(1), Main Road, Vs. Bangalore. Bangalore – 560 029. PAN: AAACI2961B APPELLANT RESPONDENT Assessee by : Shri Ankur Pai, Advocate : Smt. S. Praveena, CIT DR Revenue by Date of Hearing : 04-11-2022 Date of Pronouncement : 04-01-2023 ORDER PER BEENA PILL…

M/S Ingersoll-Rand Technologies and Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 728/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Jul 2022AY 2012-13

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

For Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.728/Bang/2017 Assessment year : 2012-13 Ingersoll-Rand Technologies & Services Vs. The Assistant Pvt. Ltd., Commissioner of Income PAN: AAACI 2961B Tax, Circle 3(1)(1), 8th Floor, Tower D, IBC Knowledge Bengaluru. Park, No.4/1, Bannerghatta Main Road, Bengaluru – 560 029. APPELLANT RESPONDENT Appellant(s) by : Shri Ankur Pai, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.07.2022 Date of Pronouncement : 25.07.202…

Adient India Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

Appeals are partly allowed for statistical purposes in above terms

ITA 512/PUN/2018[2012-13]Status: DisposedITAT Pune06 May 2022AY 2012-13

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

For Appellant: Ms. Aarti SatheFor Respondent: Shri S.P. Walimbe

Section 115JSection 143(3)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos. 1506,1507 & 512/PUN/2017/18 (Assessment Years: 2010-11 to 2012-13) M/s. Adient India Pvt. Ltd. ACIT, Circle - 7 Plot No. 1, S. No. 235 & 245 Bodhi Towers, Salisbury Park Vs. Hinjewadi Pune 411037 Taluka - Mulshi, Pune 411057 PAN – AAACT6342D Appellant Respondent Appellant by: Ms. Aarti Sathe Respondent by: Shri S.P. Walimbe Date of Hearing: 28.04.2022 Date of Pronouncement: 06.05.2022 O R D E R Per S.S. Godara, JM These assessee’s three appeals are directed against the…

Adient India Private Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 14, Pune

Appeals are partly allowed for statistical purposes in above terms

ITA 1507/PUN/2017[2011-12]Status: DisposedITAT Pune06 May 2022AY 2011-12

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

For Appellant: Ms. Aarti SatheFor Respondent: Shri S.P. Walimbe

Section 115JSection 143(3)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos. 1506,1507 & 512/PUN/2017/18 (Assessment Years: 2010-11 to 2012-13) M/s. Adient India Pvt. Ltd. ACIT, Circle - 7 Plot No. 1, S. No. 235 & 245 Bodhi Towers, Salisbury Park Vs. Hinjewadi Pune 411037 Taluka - Mulshi, Pune 411057 PAN – AAACT6342D Appellant Respondent Appellant by: Ms. Aarti Sathe Respondent by: Shri S.P. Walimbe Date of Hearing: 28.04.2022 Date of Pronouncement: 06.05.2022 O R D E R Per S.S. Godara, JM These assessee’s three appeals are directed against the…

Adient India Pvt.Ltd, Pune vs. Assistant Commissioner of Income Tax, Circle -7, Pune

Appeals are partly allowed for statistical purposes in above terms

ITA 1506/PUN/2017[2010-11]Status: DisposedITAT Pune06 May 2022AY 2010-11

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

For Appellant: Ms. Aarti SatheFor Respondent: Shri S.P. Walimbe

Section 115JSection 143(3)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos. 1506,1507 & 512/PUN/2017/18 (Assessment Years: 2010-11 to 2012-13) M/s. Adient India Pvt. Ltd. ACIT, Circle - 7 Plot No. 1, S. No. 235 & 245 Bodhi Towers, Salisbury Park Vs. Hinjewadi Pune 411037 Taluka - Mulshi, Pune 411057 PAN – AAACT6342D Appellant Respondent Appellant by: Ms. Aarti Sathe Respondent by: Shri S.P. Walimbe Date of Hearing: 28.04.2022 Date of Pronouncement: 06.05.2022 O R D E R Per S.S. Godara, JM These assessee’s three appeals are directed against the…

Ingersoll Rand Technologies and Services Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal of the assessee is allowed

ITA 89/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Mar 2022AY 2011-12

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: ShriFor Respondent: Shri , CIT(DR)

Section 143(3)Section 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.89/Bang/2016 Assessment year : 2011-12 Ingersoll-Rand Technologies and Vs. The Asst. Commissioner of Income- Services Pvt. Ltd., tax, 8th & 9th Floor, Tower C & D, IBC Circle-3(1)(1), Knowledge Park, No.4/1, Bengaluru. Bannerghatta Main Road, Bengaluru-560 029. PAN – AAACI 2961 B APPELLANT RESPONDENT Assessee by : Shri Revenue by : Shri , CIT(DR) Date of hearing : 22.03.2022 Date of Pronouncement : 24.03.2022 O R D E R Per Padmavathy S, Accountant Membe…

Lite-on Mobile India Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, appeal filed by the assessee for assessment

ITA 478/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Nov 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3194 & 478/Chny/2017 ("नधा"रणवष" / Assessment Years: (2013-14 & 2012-13) M/S. Lite-On Mobile India Pvt.Ltd. Vs The Deputy Commissioner Of Nokia Telecom Special Economic Zone, Income Tax, Plot No.1A, Sipcot Industrial Park, Corporate Circle-4(1) Phase-Iii Chennai-Bangalore Highway, Chennai-600 034. Sriperumbudur, Kancheepuram Dist. Pin- 602 105. Pan: Aadcp 9246K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. B.Jayaraghavan, CIT

Section 92CSection 92C(3)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.3194 & 478/Chny/2017 ("नधा"रणवष" / Assessment Years: (2013-14 & 2012-13) M/s. Lite-on Mobile India Pvt.Ltd. Vs The Deputy Commissioner of Nokia Telecom Special Economic Zone, Income Tax, Plot No.1A, SIPCOT Industrial Park, Corporate Circle-4(1) Phase-III Chennai-Bangalore Highway, Chennai-600 034. Sriperumbudur, Kancheepuram Dist. PIN- 60…

Lite-on Mobile India Private Limited, Kancheepuram vs. DCIT Corporate Circle 4(1), Chennai

In the result, appeal filed by the assessee for assessment

ITA 3194/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 Nov 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3194 & 478/Chny/2017 ("नधा"रणवष" / Assessment Years: (2013-14 & 2012-13) M/S. Lite-On Mobile India Pvt.Ltd. Vs The Deputy Commissioner Of Nokia Telecom Special Economic Zone, Income Tax, Plot No.1A, Sipcot Industrial Park, Corporate Circle-4(1) Phase-Iii Chennai-Bangalore Highway, Chennai-600 034. Sriperumbudur, Kancheepuram Dist. Pin- 602 105. Pan: Aadcp 9246K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. B.Jayaraghavan, CIT

Section 92CSection 92C(3)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.3194 & 478/Chny/2017 ("नधा"रणवष" / Assessment Years: (2013-14 & 2012-13) M/s. Lite-on Mobile India Pvt.Ltd. Vs The Deputy Commissioner of Nokia Telecom Special Economic Zone, Income Tax, Plot No.1A, SIPCOT Industrial Park, Corporate Circle-4(1) Phase-III Chennai-Bangalore Highway, Chennai-600 034. Sriperumbudur, Kancheepuram Dist. PIN- 60…