JCB India Ltd. v. ACIT

172 Taxmann.com 196High Court2025#16314 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 144CSection 43BSection 92CA(3)

Judgments citing JCB India Ltd. v. ACIT

Synchrony International Services Private Limited, Hyderabad vs. DCIT, Circle 3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 2073/HYD/2025[2018-19]Status: HeardITAT Hyderabad30 Mar 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.2071 To 2073 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2018-19) Synchrony International Vs. Assistant Commissioner Services Private Limited Of Income Tax Hyderabad Circle 3 (2) Pan: Aadcr9682D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Shri AVES Madhukar, Sr. AR
Section 143(2)Section 143(3)Section 144CSection 43BSection 92C

…he coordinate bench of the Tribunal in the case of Texas Instruments (India) Pvt. Ltd. v. ACIT (2022) 141 Taxmann.com 159 (Bangalore – Trib.) and para nos. 25 and 26 of the decision of Delhi Benches of the Tribunal in the case of JCB India Ltd. v. ACIT (2025) 172 Taxmann.com 196 (Delhi-Trib.) and submitted that in both the cases, under identical facts, the Tribunal has allowed application of BAPA margin to transactions not covered under the agreement. Accordingly, the Ld. AR requested that necessary directions be issued to the Ld. AO to apply the BAPA margin to the transactions with non-US based AEs as well. 6. P…

Synchrony International Services Private Limited, Hyderabad vs. DCIT, Circle- 3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 2072/HYD/2025[2017-18]Status: HeardITAT Hyderabad30 Mar 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.2071 To 2073 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2018-19) Synchrony International Vs. Assistant Commissioner Services Private Limited Of Income Tax Hyderabad Circle 3 (2) Pan: Aadcr9682D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Shri AVES Madhukar, Sr. AR
Section 143(2)Section 143(3)Section 144CSection 43BSection 92C

…he coordinate bench of the Tribunal in the case of Texas Instruments (India) Pvt. Ltd. v. ACIT (2022) 141 Taxmann.com 159 (Bangalore – Trib.) and para nos. 25 and 26 of the decision of Delhi Benches of the Tribunal in the case of JCB India Ltd. v. ACIT (2025) 172 Taxmann.com 196 (Delhi-Trib.) and submitted that in both the cases, under identical facts, the Tribunal has allowed application of BAPA margin to transactions not covered under the agreement. Accordingly, the Ld. AR requested that necessary directions be issued to the Ld. AO to apply the BAPA margin to the transactions with non-US based AEs as well. 6. P…

Synchrony International Services Private Limited, Hyderabad vs. ACIT, Circle -3(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 2071/HYD/2025[2016-17]Status: HeardITAT Hyderabad30 Mar 2026AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.2071 To 2073 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2018-19) Synchrony International Vs. Assistant Commissioner Services Private Limited Of Income Tax Hyderabad Circle 3 (2) Pan: Aadcr9682D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Shri AVES Madhukar, Sr. AR
Section 143(2)Section 143(3)Section 144CSection 43BSection 92C

…he coordinate bench of the Tribunal in the case of Texas Instruments (India) Pvt. Ltd. v. ACIT (2022) 141 Taxmann.com 159 (Bangalore – Trib.) and para nos. 25 and 26 of the decision of Delhi Benches of the Tribunal in the case of JCB India Ltd. v. ACIT (2025) 172 Taxmann.com 196 (Delhi-Trib.) and submitted that in both the cases, under identical facts, the Tribunal has allowed application of BAPA margin to transactions not covered under the agreement. Accordingly, the Ld. AR requested that necessary directions be issued to the Ld. AO to apply the BAPA margin to the transactions with non-US based AEs as well. 6. P…

Deputy Commissioner of Income Tax, Cir-8, Pune vs. India Kawasaki Motors Private Limited, Pune

In the result, the appeal filed by the Revenue stands partly allowed

ITA 88/PUN/2021[2013-14]Status: DisposedITAT Pune19 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.88/Pun/2021 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-8, Pune. Vs. India Kawasaki Motors Private Limited, Building B, Multi Modal Logistics & Industrial Area, P-5, Phase-Ii, Chakan Industrial Area, Tal. Khed, Pune-411035. Pan : Aacci3725K Appellant Respondent Revenue By : Shri Piyushkumar Singh Yadav Assessee By : Shri Ajit Jain & Shri Siddhesh Ghaugule Date Of Hearing : 06.04.2022 Date Of Pronouncement : 19.05.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-13, Pune [‘The Cit(A)’] Dated 22.07.2020 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Respondent-Assessee Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Engaged In The Business Of Trading & Distribution Of Completely Knocked Down (Ckd) Parts Of Motorbikes. The Return

For Appellant: Shri Ajit Jain &For Respondent: Shri Piyushkumar Singh Yadav
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.88/PUN/2021 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-8, Pune. Vs. India Kawasaki Motors Private Limited, Building B, Multi Modal Logistics and Industrial Area, P-5, Phase-II, Chakan Industrial Area, Tal. Khed, Pune-411035. PAN : AACCI3725K Appellant Respondent Revenue by : Shri Piyushkumar Singh Yadav Assessee by : Shri Ajit Jain & Shri Siddhesh Ghaugule Date of hearing : 06.04.2022 Date of pronouncement : 19.05…

Pangea3 Legal Database Systems P.Ld, Mumbai vs. ITO WD 3(2)(4), Mumbai

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

ITA 2128/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

ITO 3(2)(4), Mumbai vs. Pangea 3 Legal Data Base Systems P.Ltd, Mumbai

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

ITA 1958/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

JCB India Ltd. v. ACIT (172 Taxmann.com 196) — Cited in 6 Judgments | BharatTax