FedEx Express Transportation and Supply Chain Services India Pvt. Ltd. v. DCIT,, ITA

11 Taxmann.com 205High Court2011#9301 most cited

What is FedEx Express Transportation and Supply Chain Services India Pvt. Ltd. v. DCIT,, ITA authority for?

When an assessee acts as an intermediary or agent for an associated enterprise and is remunerated on a commission or cost-plus basis, the transfer pricing analysis should consider the OECD Guidelines concerning functions performed for and on behalf of the associated enterprise.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

FedEx Express Transportation · Cheil Communications India · OECD Guidelines · intermediary · agent · associated enterprise · commission · cost-plus · transfer pricing analysis · section 10B · international transaction

Sections most often in play

Section 143(3)Section 10B(1)(e)(iii)Section 10B(3)Section 144BSection 144C(13)Section 144C(3)(b)Section 234ASection 234B

Issues it is cited on

far analysistnmminternational transactionfinal assessment orderdraft assessment ordersection 143(1)transferpersoncompanyindiabusiness

Judgments citing FedEx Express Transportation and Supply Chain Services India Pvt. Ltd. v. DCIT,, ITA

Samsung Sdi India Pvt Ltd., Noida vs. DCIT, Circle-5(2)(1), Noida

In the result, appeal of the assessee is partly allowed

ITA 5475/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Jul 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

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

…ITA No.3472 & 5475/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3472 & 5475/Del/2024 [Assessment Years : 2020-21 & 2021-22] Samsung SDI India Pvt.Ltd., vs Assessment Unit, Plot No.7, Sector-142, Unit Income Tax Department, 720, Tower B, Advant Navis NFAC, 2nd Floor, Business Park, Noida, E-Ramp, Jawahar Lal Gautam Budh Nagar, Nehru Stadium, Uttar Pradesh-201301. New Delhi-110003. PAN-ABBCS8963R APPELLANT RESPONDENT Appellant by Shri Himanshu S. Sinha, Adv., Shri Prashant Meharchandani,…

Bestseller Fashion India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, 9(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 5140/MUM/2017[2011-12]Status: DisposedITAT Mumbai25 Jul 2024AY 2011-12

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Bestseller Fashion India Private Limited Asst. Cit-9(2)(1) The Lalit Residency, 1St Floor, Mumbai Vs. Lalit Hotelsahar Airport Road, Andheri (E), Mumbai-400 059 Pan/Gir No. Aaecb 2906 M (Assessee) : (Respondent) : Shri Jabir Contractor Assessee By Respondent By : Shri Ashish Kumar Agrawal Date Of Hearing : 29.04.2024 Date Of Pronouncement : 25.07.2024

For Respondent: Shri Ashish Kumar Agrawal
Section 143(1)Section 143(2)Section 143(3)Section 144C(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Bestseller Fashion India Private Limited Asst. CIT-9(2)(1) The Lalit Residency, 1st Floor, Mumbai Vs. Lalit HotelSahar Airport Road, Andheri (E), Mumbai-400 059 PAN/GIR No. AAECB 2906 M (Assessee) : (Respondent) : Shri Jabir Contractor Assessee by Respondent by : Shri Ashish Kumar Agrawal Date of Hearing : 29.04.2024 Date of Pronouncement : 25.07.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (…

DCIT Cir 15(3)(1), Mumbai vs. Transocean Drilling Services (India) Plt, Mumbai

In the result, the cross objection of the assessee is partly allowed

ITA 2988/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13
Section 143(2)Section 143(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, Circle-15(3)(1) Vs. M/s. Transocean Drilling Mumbai Services (I) Pvt. Ltd Room No.451, 4th Floor Transocean House Aayakar Bhavan Lake Boulevard Road M.K.Road, Hiranandani Business Park Mumbai – 400 020 Powai, Mumbai – 400 076 PAN/GIR No.AAJCS4303A (Appellant) .. (Respondent) CO No.05/Mum/2021 (Arising out of ITA No.2988/Mum/2019) (Assessment Year :2012-13) M/s. Transocean Drilling Vs. DCIT, Circle-15(3)(1) Services (I) Pvt. Ltd Mumbai Room No.451, 4th Floor Transo…

Applied Materials India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 209/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 209/Bang/2021 Assessment Year : 2016-17 M/S. Applied Materials India Pvt. Ltd., Unit -5, 3Rd Floor, The Deputy Explorer Building, Commissioner Of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Vs. Bangalore. Bangalore – 560 001. Pan: Aaeca2635C Appellant Respondent : Shri T. Suryanarayana, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 30-11-2022 Date Of Pronouncement : 30-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 31/03/2021 Passed By The National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana
Section 143(1)Section 143(2)Section 195Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 209/Bang/2021 Assessment Year : 2016-17 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Vs. Bangalore. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 30-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA…

M/S. Mc Donald'S India (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result ground no. 7 of the appeal is allowed with above direction

ITA 961/DEL/2010[2003-04]Status: DisposedITAT Delhi12 Apr 2016AY 2003-04

Bench: Shri A. T. Varkey & Shri Prashant Maharishimc Donald’S India (P) Ltd, Dcit, 10, Basant Lok, Circle-6(1), Vs. Vasant Kunj, R.No.413, C.R.Building, New Delhi New Delhi Pan:Aaacm2007J (Appellant) (Respondent) Assessee By Sh. Rohit Tiwari, Ca Ms. Sonal Arora, Ca Revenue By Shri Amendra Kumar, Cit Dr Date Of Hearing 23.02.2016 Date Of Pronouncement 12.04.2016

Section 143(3)Section 92A(2)(g)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Mc Donald’s India (P) Ltd, DCIT, 10, Basant Lok, Circle-6(1), Vs. Vasant Kunj, R.No.413, C.R.Building, New Delhi New Delhi PAN:AAACM2007J (Appellant) (Respondent) Assessee by Sh. Rohit Tiwari, CA Ms. Sonal Arora, CA Revenue by Shri Amendra Kumar, CIT DR Date of Hearing 23.02.2016 Date of Pronouncement 12.04.2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal filed by the assessee is directed against the order dated 29- 12-2009 of ld. CIT(A)-XX New Delhi for A…

Seagram Manufacturing (P) Ltd vs. Addl CIT Range-8

In the result, assessee’s appeals are partly allowed for statistical

ITA 4784/DEL/2007[2003-2004]Status: DisposedITAT Delhi12 Apr 2016AY 2003-2004

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

Seagram Manufacturing (P) Ltd vs. Addl CIT Range-8

In the result, assessee’s appeals are partly allowed for statistical

ITA 4783/DEL/2007[2002-2003]Status: DisposedITAT Delhi12 Apr 2016AY 2002-2003

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

DCIT Circle 8 (1) vs. Seagram Manufacturing (P) Ltd

In the result, assessee’s appeals are partly allowed for statistical

ITA 4780/DEL/2007[2003-2004]Status: DisposedITAT Delhi12 Apr 2016AY 2003-2004

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

DCIT Circle 8 (1) vs. Seagram Manufacturing (P) Ltd

In the result, assessee’s appeals are partly allowed for statistical

ITA 4779/DEL/2007[2002-2003]Status: DisposedITAT Delhi12 Apr 2016AY 2002-2003

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

The Commissioner of Income Tax-II vs. Mckinsey Knowledge Centre India Pvt.Ltd

ITA/217/2014HC Delhi27 Mar 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 10ASection 143(1)Section 143(2)Section 260ASection 92C

…ITA 217/2014 Page 1 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on : 27.03.2015 + ITA 217/2014 THE COMMISSIONER OF INCOME TAX-II……………Appellant Through: Sh. Kamal Sawhney, Sr. Standing Counsel. Versus MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD. ……………..Respondent Through: Sh. Porus Kaka, Sr. Advocate with Sh. Divesh Chawla and Sh. N. Ganapathy, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % 1. This appeal under Section 260A of the Income Tax Act, 1961 by the Rev…

The Commissioner of Income Tax-II vs. Mckinsey Knowledge Centre India Pvt. Ltd

ITA-217/2014HC Delhi27 Mar 2015
Section 10ASection 143(1)Section 143(2)Section 260ASection 92C

…ITA 217/2014 Page 1 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on : 27.03.2015 + ITA 217/2014 THE COMMISSIONER OF INCOME TAX-II……………Appellant Through: Sh. Kamal Sawhney, Sr. Standing Counsel. Versus MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD. ……………..Respondent Through: Sh. Porus Kaka, Sr. Advocate with Sh. Divesh Chawla and Sh. N. Ganapathy, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % 1. This appeal under Section 260A of the Income Tax Act, 1961 by the Rev…

FedEx Express Transportation and Supply Chain Services India Pvt. Ltd. v. DCIT,, ITA (11 Taxmann.com 205) — Cited in 11 Judgments | BharatTax