Which sections of the Income Tax Act does Flipkart Internet (P). Limited v. DCIT International Taxation come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C (13), Section 144C(13), Section 153(1), Section 192, Section 195.

Flipkart Internet (P). Limited v. DCIT International Taxation

Q: How many judgments cite Flipkart Internet (P). Limited v. DCIT International Taxation?

26 judgments on BharatTax cite Flipkart Internet (P). Limited v. DCIT International Taxation (139 Taxmann.com 595), spanning 2023 to 2026.

139 Taxmann.com 595High Court2022#4519 most cited

What is Flipkart Internet (P). Limited v. DCIT International Taxation authority for?

The employer-employee relationship for determining the nature of services during a secondment period is significant. Previous employment with another entity is irrelevant for establishing the employer-employee relationship during the secondment.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Flipkart Internet Private Limited vs DCIT · employer-employee relationship · secondment · expatriate employees · supervisory PE · service PE · 139 Taxmann.com 595

Sections most often in play

Section 143(3)Section 144C (13)Section 144C(13)Section 153(1)Section 192 Section 195 Section 270A Section 9(1)(vii)

Issues it is cited on

section 194ld section 270a(2)(a)section 9(i)(vii)section 9(i)section 194l section 270a(6)section 270a(2)service pe section 195(1)section 195(2)section 270a(9)section 197

Judgments citing Flipkart Internet (P). Limited v. DCIT International Taxation

SAIC MOTOR CORPORATION LTD,CHINA vs. DCIT,INTERNATIONAL TAX, GURGAON

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

ITA 1191/DEL/2025[2022-23]Status: DisposedITAT Delhi07 Jan 2026AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Saic Motor Corporation Assistant Commissioner Of Income Limited, Tax, International Taxation, Gurgaon, Room No.509, Building No.1, Vs Hsiidc Building, Vanijya Nikunj, Tower No.563, Songtao Road, Udyog Vihar, Phase-V, Gurgaon, Pilot Free Trade Zone, Sanghai, Haryana-122001 China, Pan-Abfcs0870H Assessee Revenue Assessee By Shri Ajay Vohra, Sr. Adv. Shri Kunal Pandey, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 10.10.2025 Date Of Pronouncement 07.01.2026 Order

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 153(1)

…ts and the Form 16 issued by MGMIPL to its employees are enclosed. viii) Additionally, the assessee placed reliance on the judgement of Hon'ble Karnataka High Court in the case of M/S Flipkart Internet Private Limited vs The Deputy Commissioner Of Income Tax (139 Taxmann.com 595) [2022] wherein it was held that to determine the employer-employee relationship, the relationship during the period of secondment assumes significance. Therefore, the contention of the Ld. AO that the expatriate employees were earlier employed in the assessee company i.e., SMCL, is irrelevant for establishing the employer-employee relati…

TOSHIBA CORPORATION,JAPAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT. TAX 3(1)(1), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 2587/DEL/2023[2020-21]Status: DisposedITAT Delhi01 Dec 2025AY 2020-21

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2587/िद"ी/2023(िन.व. 2020-21) Toshiba Corporation, 1-1, Shibaura 1-Chome, Minato-Ku, ...... अपीलाथ"/Appellant Tokyo, Japan 105-8001 PAN AACCT-4821-F बनाम Vs. The Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by : Shri Vishal Kalra,…