Infineon Technologies India (P.) Ltd. v. Deputy Commissioner of Income-tax

159 Taxmann.com 245Income Tax Appellate Tribunal2024#22857 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 234B Section 41(1)Section 135(5)Section 143(1)Section 14A Section 234A Section 270A Section 37(1)

Issues it is cited on

captive service provider most appropriate method associated enterprises transfer pricing adjustment associated enterprise international transaction final assessment order transfer company india total income business

Judgments citing Infineon Technologies India (P.) Ltd. v. Deputy Commissioner of Income-tax

Mercedes-Benz Research and Development India Private Limited, Bengaluru vs. Assistant Commissioner of Income-Tax, Special Range-4, Bangalore

In the result, appeal of the assessee and the appeal of the revenue are partly allowed

ITA 972/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Nov 2025AY 2017-18

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2017-18

For Appellant: Sri Kamal Sawhney, A.RFor Respondent: Dr. Diyva K.J., D.R

Section 250Section 92C

…nue of Infosys Ltd. from SWD is very high and cannot be compared to a captive service provider like the assessee. 11. We heard the parties and perused the materials on record. We notice that in the case of Infinon Technologies India Pvt. Ltd. Vs. DCIT (2024) 159 Taxmann.com 245 (Bang. Trib), the coordinate bench has considered the exclusion of Infosys Ltd., wherein it was held as under: & IT(TP)A No.1029/Bang/2023 Mercedes-Benz Research & Development India Pvt. Ltd., Bangalore Page 17 of 26 11.1 We further notice that a similar view has been taken by the coordinate bench in various other cases. For the year und…

M/S. Philips India Ltd., Kolkata vs. DCIT, Circle - 11(1), Kolkata

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

ITA 2610/KOL/2024[2021-2022]Status: DisposedITAT Kolkata26 Aug 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Philips India Limited Rajarhat 4A, 5Th Floor, Ecospace The Dcit Business Park, Premises A4 Ii, Circle 11(1), Aayakar Bhavan, New Town, Chakpachuria, P-7, Chowringhee Square, Vs. Kolkata-700156 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri Praveen Kishore, Cit Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Praveen Kishore, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM M/s Philips India Limited Rajarhat 4A, 5th floor, Ecospace The DCIT Business Park, Premises A4 II, Circle 11(1), Aayakar Bhavan, New Town, Chakpachuria, P-7, Chowringhee Square, Vs. Kolkata-700156 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee again…

M/S. Philips India Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1960/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Mar 2025AY 2020-2021

Bench: Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am M/S Philips India Limited Dcit, Circle 11(1) 3Rd Floor, Tower-A, Dlf Park, Aaykar Bhavan, P-7, 08 Block Af, Major Arterial Chowringhee Square, Road, New Town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri A. Kundu, Cit Dr Date Of Hearing: 07.03.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri A. Kundu, CIT DR

Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM M/s Philips India Limited DCIT, Circle 11(1) 3rd Floor, Tower-A, DLF Park, Aaykar Bhavan, P-7, 08 Block AF, Major Arterial Chowringhee Square, Road, New town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri A. Kundu, CIT DR Date of hearing: 07.03.2025 Date of pronouncement : 11.03.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the objection of t…