Hon’ble 5293 v. DCIT Delhi High Court

78 Taxmann.com 373High Court2017#18355 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 10(34)Section 10TASection 10TBSection 10TCSection 115-OSection 143(2)Section 144C

Issues it is cited on

multiple year databenchmarking analysiscomparable companiessection 92ca(3)associated enterpriseassociated enterprisesinternational transactionsection 92cfinal assessment ordersection 92section 234section 23

Judgments citing Hon’ble 5293 v. DCIT Delhi High Court

DAOMING REFLECTIVE MATERIAL INDIA PRIVATE LIMITED,HARYANA vs. DCIT CIRCLE-1(1), HARYANA

In the result, the appeal of the assessee is allowed as indicated above

ITA 5293/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Aug 2025AY 2021-22

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Daoming Reflective Material DCIT/ACIT, India Private Limited Circle -1(1), Gurgaon. Unit No.435, Udyog Vihar Vs. Phase-4, Gurgaon, Haryana-122022. PAN-AAGCD3536P (Appellant) (Respondent) Assessee by Shri Baldev Raj, CA & Shri Manish Upneja, CA Department by Shri Abhishek Deval, Sr.DR Date of Hearing 30/07/2025 Date of Pronouncement 28/08/2025 O R D E R PER PRAKASH CHAND YADAV, JM: The present appeal of the assessee is arising out from the order of Ld. As…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, TIRUNELVELI vs. MS.PHILLIPS FOODS INDIA PRIVATE LIMITED, TUTICORIN

In the result, the appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 739/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Jul 2025AY 2015-16

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 739/Chny/2024 िनधा"रण वष"/Assessment Year:2015-16 & C.O No.17/Chny/2024 [In I.T.A. No.739/Chny/2024] The Assistant Phillips Foods India Pvt. Commissioner Of Income Vs. Ltd., Tax, C-75/76, Sipcot Industrial Circle 1, Complex, Tirunelveli Tuticorin Central Stand S.O. Tuticorin – 628 002. Pan: Aabcp 7916Q (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross Objector) राज"व क" ओर से /Revenue By : Shri Ar.V. Sreenivasan, Cit िनधा"रती क" ओर से/Assessee By : Ms. K. Amulya, Ca & Shri Vinay Jain, Ca सुनवाई क" तारीख/Date Of Hearing : 07.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 08.07.2025

For Appellant: Ms. K. Amulya, CA &For Respondent: Shri AR.V. Sreenivasan, CIT
Section 143(2)Section 144C(1)Section 144C(3)Section 250Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 739/CHNY/2024 िनधा"रण वष"/Assessment Year:2015-16 & C.O No.17/CHNY/2024 [in I.T.A. No.739/CHNY/2024] The Assistant Phillips Foods India Pvt. Commissioner of Income vs. Ltd., Tax, C-75/76, SIPCOT Industrial Circle 1, Complex, Tirunelveli Tuticorin Central Stand S.O. Tuticorin – 628 002. PAN: AABCP 7916Q (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross…

CVENT INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee in both the A

ITA 187/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Mar 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: ShriDheeraj Kumar Jaiswal, Sr. DR
Section 92CSection 92D

…ITA No. 2374/DEL/2012 [A.Y. 2010-11] 1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Cvent India Pvt Ltd Vs. TheI.T.O 19th Floor, Tower C & D Ward - 3(4) Building 14, DLF Cyber City New Delhi Gurgaon PAN – AACCC 7667 F Cvent India Pvt Ltd TheA.CI.T. 19thFloor, Tower C & D Circle -6(2) Building 14, DLF Cyber City New Delhi Gurgaon PAN – AACCC 7667 F TheDy.CI.T. Cvent India Pvt Ltd Circle -7(1) 19th Floor, Tower C & D New Delhi Building 14, DLF Cyber City Gurgaon PAN – AAACD 6817 F (App…

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…

SABRE TRAVEL NETWORK (INDIA) P.LTD,MUMBAI vs. DCIT 6(1)(1), MUMBAI

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

ITA 1056/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Jul 2023AY 2008-09

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271(1)Section 92C

…1 ITA 1056/Mum/2017 Sabre Travel Netwrok (India) Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1056/Mum/2017 (Assessment year 2011-12) Sabre Travel Network (India) Pvt. vs The Deputy Commissioner of Ltd, Urmi Estate, 14th Floor Income-tax, Circle 6(1)(1), Room No.502, 5th Floor 95, Ganpatrao Kadam Marg Lower Parel (West), Mumbai-400 Aayakar Bhavan, M.K. Road 013 Mumbai-400 020 PAN : AAACA4836H APPELLANT RESPONDENT Assessee represented by Shri Nitesh Joshi Department represented by Shri Pankaj Kuma…

Hon’ble 5293 v. DCIT Delhi High Court (78 Taxmann.com 373) — Cited in 5 Judgments | BharatTax