Hyderabad Infra Tech Pvt. Limited v. DCIT

171 Taxmann.com 385Reported decision2025#15135 most cited

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

Sections most often in play

Section 270A Section 143(3)Section 92C(2)Section 92CA(3)Section 115JB Section 143(3A)Section 143(3B)Section 144B

Issues it is cited on

safe harbour rules safe harbour benchmarking analysis penalty under section 270a comparable companies eligible assessee cup method arm's length price section 92ca(3)section 92c section 92 transfer pricing adjustment

Judgments citing Hyderabad Infra Tech Pvt. Limited v. DCIT

CINEPOLIS INDIA PVT. LTD.,GURGAON vs. ITO WARD - 1(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 829/DEL/2021[2016-17]Status: DisposedITAT Delhi16 Dec 2025AY 2016-17

Bench: Ms. Madhumita Roy & Ms. Renu Jauhri[Assessment Year: 2016-17] Cinepolis India Pvt. Ltd., Additional / Joint/ Deputy / 10Th Floor, Dlf Two Horizon Assistant Deputy Centre, Dlf V, Vs Commissioner Of Income Tax, Gold Course Road, Income Tax Officer, Gurugram-122002, National E-Assessment Haryana, India. Centre, Delhi. Pan- Aadcc2076J Assessee Revenue

Section 143(3)Section 271(1)(c)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, H: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND Ms. RENU JAUHRI, ACCOUNTANT MEMBER [Assessment Year: 2016-17] Cinepolis India Pvt. Ltd., Additional / Joint/ Deputy / 10th floor, DLF Two Horizon Assistant Deputy Centre, DLF V, Vs Commissioner of Income Tax, Gold Course Road, Income Tax Officer, Gurugram-122002, National E-Assessment Haryana, India. Centre, Delhi. PAN- AADCC2076J Assessee Revenue Assessee by Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani, Adv. Shri Jainender Singh Kataria, Adv. Revenue by Shri S.K. Jadhav, CIT(DR) Date of Hearing…

CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE 4(2), DELHI

In the result, both the appeals of the assessee are partly

ITA 769/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Aug 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.769/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Candor Gurgaon One Realty Dcit, Projects Private Limited, Vs. Circle 4(2), C.R. Building, F-83, Profit Centre, Gate No.1, New Delhi. Mahavir Nagar, Near Pizza Hut, Kandivali (West), Mumbai, Maharashtra. Pan No.Aaacu8046K अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2278/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Candor Gurgaon One Realty Dcit, Projects Private Limited, Vs. Circle 4(2), C.R. Building, F-83, Profit Centre, Gate No.1, New Delhi. Mahavir Nagar, Near Pizza Hut, Kandivali (West), Mumbai, Maharashtra. Pan No.Aaacu8046K अपीलाथ" Appellant ""यथ"/Respondent

Section 270A

…ITA Nos.769 & 2278/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.769/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम CANDOR GURGAON ONE REALTY DCIT, PROJECTS PRIVATE LIMITED, Vs. Circle 4(2), C.R. Building, F-83, Profit Centre, Gate No.1, New Delhi. Mahavir Nagar, Near Pizza Hut, Kandivali (West), Mumbai, Maharashtra. PAN No.AAACU8046K अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2278/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम CANDOR GURGAON ONE REALTY DCIT, PR…

CANDOR GURGAON ONE REALTY PROJECT PVT LTD,MUMBAI vs. DCIT, CIRCLE 4(2) , NEW DELHI

In the result, both the appeals of the assessee are partly

ITA 2278/DEL/2022[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Section 270A

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. ZF WIND POWER COIMBATORE PRIVATE LIMITED, COIMBATORE

ITA 246/CHNY/2025[2013]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 245 & 246/Chny/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.Ο No.21/Chny/2025 [In I.T.A. No.245/Chny/2025] The Joint Commissioner Of Income Tax (Osd), Corporate Circle 1, Coimbatore Vs. Zf Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering & Service Sector Sez, Annur Road, Village Kittampalayam & Karumathampatty, Coimbatore – 641 659. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent/Cross Objector) राजस्व की ओर से /Revenue By : Shri P.K. Senthil Kumar, Addl.Cit निर्धारिती की ओर से/Assessee By : Shri Ashik Shah, Ca & Ms. Soundariya, Ca सुनवाई की तारीख/Date Of Hearing : 15.07.2025 घोषणा की तारीख/Date Of Pronouncement : 01.08.2025 आदेश /O R D Er Per George George K: These Appeals Filed By The Revenue Are Directed Against Two Orders Of The Commissioner Of Income Tax (Appeals), Chennai-16 Both Dated 28.11.2024 Passed U/S.250 Of The Income Tax Act (Hereinafter The 'Act'). The Relevant Assessment Years Are 2012-13 & 2013-14. The Assessee Has Also Filed Cross Objection For

For Appellant: Shri Ashik Shah, CA &For Respondent: Shri P.K. Senthil Kumar, Addl.CIT

Section 143(2)Section 144C(4)Section 250Section 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 245 & 246/CHNY/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.Ο No.21/CHNY/2025 [in I.T.A. No.245/CHNY/2025] The Joint Commissioner of Income Tax (OSD), Corporate Circle 1, Coimbatore VS. ZF Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering and Service Sector SEZ, Annur Road, Village Kittampalayam and Karumat…

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. ZF WIND POWER COIMBATORE PRIVATE LIMITED, COIMBATORE

ITA 245/CHNY/2025[2012]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 245 & 246/Chny/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.O No.21/Chny/2025 [In I.T.A. No.245/Chny/2025] The Joint Commissioner Of Income Tax (Osd), Corporate Circle 1, Coimbatore Vs. Zf Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering & Service Sector Sez, Annur Road, Village Kittampalayam & Karumathampatty, Coimbatore – 641 659. (अपीलार्थी/Appellant) राजस्व की ओर से /Revenue By निर्धारिती की ओर से/Assessee By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Pan: Aabch 8089G (प्रत्यर्थी/Respondent/Cross Objector) : Shri P.K. Senthil Kumar, Addl.Cit : Shri Ashik Shah, Ca & Ms. Soundariya, Ca : 15.07.2025 : 01.08.2025 आदेश /Order Per George George K: These Appeals Filed By The Revenue Are Directed Against Two Orders Of The Commissioner Of Income Tax (Appeals), Chennai-16 Both Dated 28.11.2024 Passed U/S.250 Of The Income Tax Act (Hereinafter The 'Act'). The Relevant Assessment Years Are 2012-13 & 2013-14. The Assessee Has Also Filed Cross Objection For

Section 143(2)Section 144C(4)Section 250Section 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 245 & 246/CHNY/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.O No.21/CHNY/2025 [in I.T.A. No.245/CHNY/2025] The Joint Commissioner of Income Tax (OSD), Corporate Circle 1, Coimbatore VS. ZF Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering and Service Sector SEZ, Annur Road, Village Kittampalayam and Karuma…

NATEMS SOLAR POWER PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD 16(1), HYDERABAD

ITA 140/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 May 2025AY 2020-21

Bench: Us:

Section 115JSection 143(3)Section 144BSection 234Section 234A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री मंजूनाथ जी., माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI MANJUNATHA G., HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.140/Hyd/2024 (निर्धारण वर्ा/ Assessment Year:2020-21) Natems Solar Power Vs. Income Tax Officer Private Limited Ward-16(1) Hyderabad Hyderabad PAN : AAECN6826G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Harsh Shah and Yash Assessee Represented by Ranglani, AR राजस्…