Flipkart India (P.) Ltd. v. Assistant Commissioner of Income-tax

150 Taxmann.com 272Income Tax Appellate Tribunal2023#21718 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2025.

Also reported as

200 ITD 670

Sections most often in play

Section 195 Section 143(3)Section 37 Section 40(A)(2)(a)Section 40A(2)(b)Section 43CA(1)Section 45(4)Section 50C(1)

Issues it is cited on

section 4(1)section 50c(1)section 28(i)dcf method valuation of shares section 40a(2)(b)withholding tax intangible assets business expediency section 40(a)(i)comparable companies mercantile system of accounting

Judgments citing Flipkart India (P.) Ltd. v. Assistant Commissioner of Income-tax

Instakart Services Private Limited, Bangalore vs. ACIT, Special Range-3, Bangalore

In the result appeal of the Revenue is hereby dismissed

ITA 544/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Dec 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ajay Vohra, Sr. Advocate and Ms. AnkitaFor Respondent: Shri Shivanad Kalakeri, CIT

…` IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.496, 543 & 544/Bang/2025 S.A No.25/Bang/2025 [In ITA No.496/Bang/2025 Assessment Year: 2016-17 to 2017-18 Instakart Services Pvt. Ltd., Vs. The Asst. Commissioner of Alyssa, Begonia and Clover, Embassy Income Tax, Central Circle – 1(4), Tech Village, Outer Ring Road, Bengaluru. Ballandur S.O, Devara Beesana Halli, . Bangalore – 560 103. PAN – AADCI 8374 D APPELLANT RESPONDENT ITA No.530 & 531/Bang/2025 Assessment Year: 2017-18 - 2018-19 The Asst. Commissioner o…

Deputy Commissioner of Income Tax, Bengaluru vs. Flipkart India Pvt Ltd, Bengaluru

In the result, both the appeals filed by the Revenue are dismissed

ITA 1395/BANG/2025[2021-22]Status: DisposedITAT Bangalore04 Dec 2025AY 2021-22

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shivanand Kalakeri, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Ajay Vohra, Sr. Advocate

Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1394 & 1395/Bang/2025 Assessment years : 2020-21 & 2021-22 The Deputy Commissioner Vs. Flipkart India Pvt. Ltd., of Income Tax, Alyssa Begonia and Clover, Central Circle 1(4), Embassy Tech Village, Bengaluru. Bengaluru – 560 103. PAN: AABCF 8078M APPELLANT RESPONDENT Appellant by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Ajay Vohra, Sr. Advocate Date of hearing : 11.09.2025 Date of Pronouncement : 04.12.2025 O R D E R Per Pra…

Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru vs. Flipkart India Pvt Ltd, Bengaluru

In the result, both the appeals filed by the Revenue are dismissed

ITA 1394/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shivanand Kalakeri, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Ajay Vohra, Sr. Advocate

Section 143(3)Section 37

Astrazeneca Pharma India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 284/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Jun 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri Nikhil Tiwari, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(3)Section 37Section 37(1)

…h Asia Pvt. Ltd. [IT(TP)A No.894/Bang/2018] dated 29 June 2021 • Molecular Connections Pvt. Ltd. (ITA No. 937/Bang/2019) (Bang ITAT) • Cerner Healthcare Solutions India (P.) Ltd. [IT(TP)A No. 254/Bang/2021] dated 18 May 2022 • Flipkart India Pvt. Ltd. (2023) (200 ITD 670) (Bang Trib.) 7.8 The ld. A.R. submitted that during the course of hearing, the Ld. Department Representative had raised an argument that the ESOP amount is considered as part of APA application and thus, the same should not be allowed as deduction under Section 37(1) of the Act. In this regard, he submitted that APA application has been filed in…