Li & Fung (India) P. Ltd. v. DCIT (ITA

181 Taxmann.com 11Reported decision2025#23892 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 144CSection 153Section 144C(1)Section 144C(12)Section 144C(13)Section 144C(4)Section 144C(5)Section 153(1)

Issues it is cited on

section 153(2a)objections before drpsection 144c(4)reference to tpoeligible assesseearms length pricesection 144c(1)section 144c(5)directions of the drpsection 92casection 92csection 144c(13)

Judgments citing Li & Fung (India) P. Ltd. v. DCIT (ITA

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED,GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1), RANGE - 40, DELHI

ITA 5983/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Taboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22) ITA No. 5910/Del/2024(A.Y 2021-22) 100, Babar Road, Opposite Hotel Lalit, Delhi 110001 PAN: AAFCT-1716-Q ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 प्रतिवादी/Respondent आअसं.5893/दिल्ली/2024(नि.व. 2021-22) ITA No. 5893/Del/202…

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

ITA 5910/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Taboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22) ITA No. 5910/Del/2024(A.Y 2021-22) 100, Babar Road, Opposite Hotel Lalit, Delhi 110001 PAN: AAFCT-1716-Q ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 ....... प्रतिवादी/Respondent आअसं.5893/दिल्ली/2024(नि.व. 2021-22) ITA No. 5893…

LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), DELHI, NEW DELHI

ITA 5893/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Taboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22) ITA No. 5910/Del/2024(A.Y 2021-22) 100, Babar Road, Opposite Hotel Lalit, Delhi 110001 PAN: AAFCT-1716-Q ...... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 प्रतिवादी/Respondent आअसं.5893/दिल्ली/2024(नि.व. 2021-22) ITA No. 5893/Del/2024…