EOS Power India (P.) Ltd. v. JCIT

154 Taxmann.com 131Income Tax Appellate Tribunal2023#13522 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 234BSection 234CSection 234DSection 234ASection 271(1)(c)Section 143(1)Section 143(2)

Issues it is cited on

intra group servicessection 92ca(2)advance pricing agreementsection 92esection 92b(1)interest on outstanding receivablesmanagement feespptbenchmarking analysisworking capital adjustmentsection 92bcup method

Judgments citing EOS Power India (P.) Ltd. v. JCIT

RUBICON RESEARCH LIMITED (FORMERLY KNOWN AS RUBICON RESEARCH PRIVATE LIMITED),THANE, MAHARASHTRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 15(3)(1), MUMBAI

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

ITA 6647/MUM/2024[2021-22]Status: DisposedITAT Mumbai18 Aug 2025AY 2021-22

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.6647/Mum/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Rubicon Research V/S. Deputy Commissioner Of Limited (Formerly बिधम Income Tax- Circle Known As Rubicon 15(3)(1), Mumbai Research Private Aaykar Bhavan, Maharshi Limited) Karve Road, New Marine Medone House, B-75, Lines, Churchgate, Mumbai Road No. 33, Wagle 400020 Estate, Thane 400604. Assessment Unit, National Faceless Assessment Centre Income Tax Department, Ministry Of Finance Delhi स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcr1422M Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: Shri. Darpan Kirpalani रधजस्व की ओर से /Revenue By: Shri. Asif Karmali (Sr Dr)

For Appellant: Shri. Darpan KirpalaniFor Respondent: Shri. Asif Karmali (SR DR)
Section 143(3)Section 153Section 234BSection 37Section 92CSection 92C(3)Section 92D

…IN THE INCOME-TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.6647/MUM/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Rubicon Research v/s. Deputy Commissioner of Limited (Formerly बिधम Income Tax- circle Known as Rubicon 15(3)(1), Mumbai Research Private Aaykar Bhavan, Maharshi Limited) Karve Road, New Marine MedOne House, B-75, Lines, Churchgate, Mumbai Road No. 33, Wagle 400020 Estate, Thane 400604. Assessment unit, National Faceless Assessment Centre Income Tax Department, Ministry of Finance Delhi स्थायी लेखा सं./जीआ…

O.C TANNER INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT, CIRCLE -2(3)(1), MUMBAI

In the result the appeal is, accordingly, he appeal is, accordingly, allowed for statistical allowed for statistical purposes

ITA 5785/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Jul 2025AY 2021-22

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2021-22 O.C. Tanner India Pvt. Ltd., Dy. Cit, Circle-2(3)(1), No. 2, Lave 7 Tower 2, Phase Ii, 552, 5Th Floor, Aayakar Bhavan, Raiaskaran Techpark Andheri Vs. Maharishi Karve Road, Kurla Road, Andheri East, Mumbai-400020. Sakinaka S.O. Mumbai, Mumbai-400072. Pan No. Aabco 1031 F Appellant Respondent

For Appellant: Mr. Vijay Mehta, CA
Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2021-22 O.C. Tanner India Pvt. Ltd., Dy. CIT, Circle-2(3)(1), No. 2, Lave 7 Tower 2, Phase II, 552, 5th floor, Aayakar Bhavan, Raiaskaran Techpark Andheri Vs. Maharishi Karve Road, Kurla Road, Andheri East, Mumbai-400020. Sakinaka S.O. Mumbai, Mumbai-400072. PAN NO. AABCO 1031 F Appellant Respondent Assessee by : Mr. Vijay Mehta, CA : Mr. Asif Karmali, Sr. DR Revenue by Date of Hearing : 10/07/2025 : 24/07/2025 Date of pronouncement ORDER PER…

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-10(1), DELHI

In the result, appeal is partly allowed

ITA 2014/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Pradip Kumar Kediaassessment Year: 2018-19

Section 143(3)Section 144BSection 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Intertek India Pvt. Ltd., Vs. DCIT, E-20, Block B-1, Mathura Circle-10(1), Road, Mohan Co-operative Delhi Industrial Area, New Delhi PAN :AAACI6890F (Appellant) (Respondent) Assessee by S/sh. Nageswar Rao & Parth, Advocate Department by Sh. Rajesh Kumar, CIT(DR) Date of hearing 06.03.2024 Date of pronouncement 20.03.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT The present appeal has been filed by the assessee challenging the fin…

AT KEARNEY LTD.- INDIA BRANCH OFFICE,GURGAON vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals of the Assessee’s in ITA Nos

ITA 960/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

AT KEARNEY LTD.- INDIA BRANCH OFFICE,GURGAON vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals of the Assessee’s in ITA Nos

ITA 959/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. A.T. KEARNEY LTD., GURGAON

In the result, appeals of the Assessee’s in ITA Nos

ITA 1306/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. A.T. KEARNEY LTD., GURGAON

In the result, appeals of the Assessee’s in ITA Nos

ITA 1305/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

EOS Power India (P.) Ltd. v. JCIT (154 Taxmann.com 131) — Cited in 7 Judgments | BharatTax