Head Strong Services India (P.)Ltd. v. DCIT

68 Taxmann.com 363Reported decision2016#21250 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 234A Section 10(34)Section 10AA Section 10TA Section 10TB Section 10TC Section 115-O

Issues it is cited on

multiple year data opening wdv benchmarking analysis related party transaction dividend distribution tax tested party transactional net margin method written down value section 10aa comparable companies intangible assets section 10a

Judgments citing Head Strong Services India (P.)Ltd. v. DCIT

Altera Digital Health (India) LLP (Formerly Known As Allscripts (India) LLP), Vadodara vs. The Dy.CIT, Circle-1(1)(1), Vadodara

In the result, Ground Number 11 of the assessee’s appeal is allowed for statistical purposes

ITA 359/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No: 359/Ahd/2022 Assessment Year: 2018-19 M/s. Altera Digital National Faceless Health (India) LLP Assessment Centre, (Formerly known as Vs Delhi and Allscripts (India) LLP) Deputy/Assistant 8th Floor, Office No. 801 Commissioner of Atlantis Heights, Income Tax, Dr. Vikram Sarabhai Circle-1(1)(1), Road, Vadodara Vadodara, Gujarat Subhanpura, Vadodara-390023, Gujarat, India PAN: ABHFA9124B (Respondent) (Appellant) Assessee Represented: Ms. Chandni Shah & M…

Nokia India Pvt. Ltd., Gurgaon vs. JCIT, Special Range-6, New Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 7745/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: disregarding the ALP determined by the Appellant and proceeded to determine the ALP himself.

Section 143(3)Section 144CSection 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Nokia India Private Limited Jt. CIT 18th Floor, Executive Centre, Special Range-6 DLF Vs. New Delhi Cyber City Phase III Building No.5, Tower A Gurgaon-122002 PAN:AAACN 2170R (Appellant) (Respondent) Assessee by Shri Ankul Goyal and Priyam Bhatnagar, Adv. Respondent by Shri Rajesh Kumar, CIT-DR Date of Hearing 20/06/2024 Date of Pronouncement 30/08/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the fi…

DCIT, New Delhi vs. M/S. Sony India Pvt. Ltd., New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1166/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

Sony India Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1026/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

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