Which sections of the Income Tax Act does Knorr-Bremse India (P.)Ltd. v. ACIT, Circle I, Faridabad come up under?

It is most often cited in judgments turning on Section 144C(13), Section 92CA, Section 10B, Section 142(1), Section 143(2), Section 143(3).

Knorr-Bremse India (P.)Ltd. v. ACIT, Circle I, Faridabad

Q: How many judgments cite Knorr-Bremse India (P.)Ltd. v. ACIT, Circle I, Faridabad?

13 judgments on BharatTax cite Knorr-Bremse India (P.)Ltd. v. ACIT, Circle I, Faridabad (63 Taxmann.com 186), spanning 2017 to 2025.

63 Taxmann.com 186High Court2015#8513 most cited

What is Knorr-Bremse India (P.)Ltd. v. ACIT, Circle I, Faridabad authority for?

The determination of an arm's length price (ALP) for a transaction is independent of whether the transaction results in a profit or loss for the assessee. Furthermore, a Transfer Pricing Officer (TPO) cannot question the commercial expediency of a business decision, as this is beyond their scope of determining the ALP.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Knorr-Bremse India · ALP · arm's length price · profit or loss · commercial expediency · transfer pricing officer · section 92CA

Sections most often in play

Section 144C(13)Section 92CA Section 10B Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 234A

Issues it is cited on

cup method most appropriate method arm's length price tnmm section 92ca transfer company india business

Judgments citing Knorr-Bremse India (P.)Ltd. v. ACIT, Circle I, Faridabad

International Seaport Dredging Limited, Chennai vs. DCIT, Chennai

The appeal stand allowed

ITA 72/CHNY/2018[2013-14]Status: DisposedITAT Chennai02 May 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.72/Chny/2018 (िनधा)रणवष) / Assessment Year: 2013-14) & आयकर अपील सं./ It (Tp)A No.35/Chny/2018 (िनधा)रणवष) / Assessment Year: 2014-15) & आयकर अपील सं./ It (Tp)A No.87/Chny/2019 (िनधा)रणवष) / Assessment Year: 2015-16) M/S. International Seaport Dredging Dcit / Jcit(Osd) Private Limited, Corporate Circle-2(2) बनाम 5Th Floor, Challam Towers, Chennai. Old No.62, New No.113, / Vs. Dr.Radhakrishnan Salai Chennai-600 004. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aabci-2286-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashik Shah (C.A) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri A.Sasi Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 05-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 02-05-2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: These Appeals By Assessee For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Separate Orders Of Assessments Framed By Ld.

For Appellant: Shri Ashik Shah (C.A) – Ld.ARFor Respondent: Shri A.Sasi Kumar (CIT) -Ld. DR

Section 143(3)

…आयकर अपीलीय अिधकरण “डी ” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकर अपील सं./ ITA No.72/Chny/2018 (िनधा)रणवष) / Assessment Year: 2013-14) & आयकर अपील सं./ IT (TP)A No.35/Chny/2018 (िनधा)रणवष) / Assessment Year: 2014-15) & आयकर अपील सं./ IT (TP)A No.87/Chny/2019 (िनधा)रणवष) / Assessment Year: 2015-16) M/s. International Seaport Dredging DCIT / JCIT(OSD) Private Limited, Corporate Circle-2(2) बनाम 5th floor, Challam T…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. DCIT Circle-22(2), New Delhi

In the result, the appeal of the assessee is partly allowed in the aforesaid manner

ITA 9482/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2024AY 2015-16

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: S/Shri Himanshu S. Sinha & Bhuwan Dhoopar, AdvFor Respondent: S/Shri Mahesh Shah, CIT(DR) & Kanv Bali, Sr. DR

Section 142(1)Section 143(2)Section 144C(1)Section 144C(13)Section 92C

…ITA No. 9482/Del/2019 Samsung India Electronics. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 9482/DEL/2019 (A.Y. 2015-16) Samsung India Electronics Pvt. DCIT, Ltd., Vs. Circle : 22 (2), 20th to 24th Floor, New Delhi - 110002 Two Horizon Centre, Golf Course Road,Sector 43 DLF Phase-V, Gurgaon, Haryana – 122 002. PAN No. AAACS5123K (APPELLANT) (RESPONDENT) Appellant by : S/Shri Himanshu S. Sinha & Bhuwan Dhoopar, Adv. Respondent by : S/Shri Mahesh Shah, CIT(DR) & Kanv Bali, Sr. DR Date…

ACIT, New Delhi vs. M/S. Schlumberger Measurement & Systems India Ltd., New Delhi

In the result, the order of the Ld

ITA 5225/DEL/2011[2002-03]Status: DisposedITAT Delhi11 May 2023AY 2002-03

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Asst. CIT M/s Thales DIS India Circle-25(1) Pvt. Ltd. New Delhi (Earlier known as Vs. Gemalto Digital Security Pvt. Ltd.) 4th Floor, A-Wing, Lotus Tower, Community Centre, New Friends Colony, New Delhi PAN-AABCS 5455P (Appellant) (Respondent) Appellant by Shri Rajesh Kumar, CIT-DR Respondent by Ms. Shashi M. Kapila, Advocate Shri R.R.Maura, Pravesh Sharma and Sushil Kumar, Advs. Date of Hearing 03/04/2023 Date of Pronouncement 11/05/2023 ORDER PER YOGE…

Fulford (India) Ltd., Mumbai vs. ACIT.(OSD)-2(1), Mumbai

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

ITA 6154/MUM/2011[2003-04]Status: DisposedITAT Mumbai25 Nov 2019AY 2003-04

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2003-04 Fulford (India) Limited, The Assistant Commissioner Of 8Th Floor, Platina C-59, Vs. Income Tax (Osd)-2(1), Mumbai G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400098 Pan No. Aaacf1795L Appellant Respondent

For Appellant: Mr. P. J. Pardiwalla, Sr. AdvocateFor Respondent: Mr. Anand Mohan, CIT- DR

Section 133(6)Section 143(3)(ii)Section 250(4)Section 92BSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2003-04 Fulford (India) Limited, The Assistant Commissioner of 8th floor, Platina C-59, Vs. Income Tax (OSD)-2(1), Mumbai G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400098 PAN No. AAACF1795L Appellant Respondent Assessee by : Mr. P. J. Pardiwalla, Sr. Advocate & Mr. Mathur Agrawal, Advocate Revenue by : Mr. Anand Mohan, CIT- DR & Mr. C. Anjaria, DR Last date of Hearing : 30/08/2019 : 25/11/2019 Date of pronouncement ORDER PER N.K. PRADHAN…

DCIT, New Delhi vs. M/S Cornell Overseas Private Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is partly allowed for statistical purposes

ITA 2395/DEL/2011[2004-05]Status: DisposedITAT Delhi31 Jul 2019AY 2004-05

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2004-05 Dcit, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. Pan: Aaacc0034F Co No.217/Del/2011 (Ita No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs Dcit, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. Pan: Aaacc0034F (Appellant/Cross Objector) (Respondent) Assessee By : Ms Vandana Bhandari, Advocate Revenue By : Shri Sandeep Kumar Mishra, Sr. Dr Date Of Hearing : 22.05.2019 Date Of Pronouncement : 31.07.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Revenue Is Directed Against The Order Of The Cit(A)- 20, New Delhi Relating To Assessment Year 2004-05. The Assessee Has Also Filed Co No.217/Del/2011 Cross Objections Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common

For Appellant: Ms Vandana Bhandari, AdvocateFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR

Section 14ASection 28Section 80HSection 90C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2004-05 DCIT, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. PAN: AAACC0034F CO No.217/Del/2011 (ITA No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs DCIT, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. PAN: AAACC0034F (Appellant/Cross Objector) (Respondent) Assessee by : Ms Vandana Bhandari, Advocate Revenue by : Shri Sandeep Kuma…

Ericsson India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is partly allowed for statistical purpose

ITA 1736/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kambleericsson India Pvt. Ltd. Vs Acit 4Th Floor, Dhakha House, Circle-8(2) 18/17, W.E.A Pusa Lance, Karol New Delhi Bagh, New Delhi Aaace0138N (Appellant) (Respondent)

Section 143Section 143(3)Section 144CSection 271(1)(c)Section 92CSection 92C(3)Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Ericsson India Pvt. Ltd. Vs ACIT 4th Floor, Dhakha House, Circle-8(2) 18/17, W.E.A Pusa Lance, Karol New Delhi Bagh, New Delhi AAACE0138N (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kalra, Adv & Ms. Sumisha Morgai, CA Respondent by Sh. Sandeep Kumar Mishra, Sr. DR Date of Hearing 23.05.2019 Date of Pronouncement 14.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the Assessment Order dated 22.10.2015 passed by the As…

Qualcom India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1810/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2009-10

For Appellant: Sh. Naveen K. Aggarwal &For Respondent: Sh. Sanjay I Bara, CIT, DR

Section 10ASection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2009-10 Qualcomm India Pvt. Ltd. DCIT, Circle 14(1) Unit No.201 C.R.Building 2nd Floor New Delhi 15 Tolstoy Marg vs. New Delhi 110 001 PAN: AAACQ0231C (Appellant) (Respondent) Assessee by : Sh. Naveen K. Aggarwal & Sh. Ravi Bharadwaj, CAs. Department by : Sh. Sanjay I Bara, CIT, DR Date of Hearing : 02/05/2019 Date of Pronouncement: 03/06/ 2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against final assessm…

DCIT, Bangalore vs. M/S Adcock Ingram Limited, Bangalore

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 1039/BANG/2015[2009-10]Status: DisposedITAT Bangalore31 Jan 2018AY 2009-10

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Vishnu Bagri, CAFor Respondent: Shri. Harinder Kumar, CIT - DR

Section 92B

…IT(TP)A.1039 & 1078/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.1039 & 1078/Bang/2015 (Assessment Years : 2009-10 & 2010-11) Deputy Commissioner of Income-tax, Circle -11(1), Bengaluru .. Appellant vs. M/s. Adcock Ingram Ltd, 49C & D, Bommasandra Industrial Area, Anekal Taluk, Bengaluru 560 009 .. Respondent PAN : AAGCA4343M Assessee by : Shri. Vishnu Bagri, CA Revenue by : Shri. Harinder Kumar, CIT - DR Heard on : 12.12.2017 Pronounced on : 31.01.2018 O R D E R…

M/S. Volvo India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 1353/BANG/2010[2006-07]Status: DisposedITAT Bangalore11 Dec 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Lalit Kumarm/S.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. Pan: Aaacv 6747N … Appellant Vs. The Deputy Commissioner Of Income Tax, Ltu, … Respondent

For Appellant: Shri Neeraj Jain, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 10ASection 143(3)Section 234CSection 234DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER M/s.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. PAN: AAACV 6747N … Appellant Vs. The Deputy Commissioner of Income Tax, LTU, … Respondent Appellant by : Shri Neeraj Jain, CA. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 15/09/2017 Date of pronouncement : 11/12/2017 O R D E R Per INTURI RAMA RAO, AM : This appeal is filed by the assessee company directed against the final assessment order dated…

ITO, Bangalore vs. M/S Safran Engineering Services India Private Limited, Bangalore

In the result, the appeal filed by the revenue is partly allowed

ITA 451/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoit(Tp)A No.451/Bang/2015 (Assessment Year: 2010-11)

For Appellant: Ms.Neera Malhaotra, CIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate

Section 10ASection 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.451/Bang/2015 (Assessment year: 2010-11) Income-tax Officer, Ward 6(1)(1), Bengaluru. … Appellant Vs. M/s.Safran Engineering Services India Pvt.Ltd. CSRIE, #32, Grape Garden, 17th ‘H’ Main road, VI Block, Koramangala, Bengaluru-560095. … Respondent PAN:AAAFC S9003D Appellant by : Ms.Neera Malhaotra, CIT(DR). Respondent by : Shri K.R.Vasudevan, Advocate. Date of hearing : 21/08/2017 Date of pronouncement : 20/11/2017 O R D E R Per INTURI RAMA RAO, AM…

Corning Sas- India Branch Office, Gurugram vs. DDIT (International Taxation), Gurgaon

ITA 816/DEL/2017[2012-13]Status: DisposedITAT Delhi29 May 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &

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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

Corning Sas- India Branch Office, Gurgaon vs. DDIT (International Taxation), New Delhi

ITA 817/DEL/2016[2011-12]Status: DisposedITAT Delhi29 May 2017AY 2011-12

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &

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

M/S Corning Sas India Branch Office, Gurgaon vs. DDIT, New Delhi

ITA 548/DEL/2015[2010-11]Status: DisposedITAT Delhi29 May 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &

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