Para 15 and Samsung India Electronics Pvt. Ltd. v. DCIT

120 Taxmann.com 283High Court2020#22195 most cited
3

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 143(3)Section 144BSection 144C(13)Section 144C(5)Section 10(2)(xv)Section 10ABSection 10BSection 10B(1)(a)

Issues it is cited on

bright line testsection 144c(5)comparable companiescommercial expediencyarm's length pricetransfer pricing adjustmenttnmmsection 144c(13)associated enterprisedispute resolution panelsection 144cinternational transaction

Judgments citing Para 15 and Samsung India Electronics Pvt. Ltd. v. DCIT

Sony India Private Limited, Delhi vs. ACIT Circle 22(2), Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 3851/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi12 Nov 2025

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roysony India Private Limited, Vs. Acit, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (Pan :Aabcs1571Q) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 23.09.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appealpreferred By The Assesseeis Directed Against The Assessment Order Dated 30.07.2024Passed By The Assessment Unit, Income Tax Department Under Section 143(3) Read With Section 144C(13) R.W.S. 144Bof The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020- 21Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :-

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and MS. MADHUMITA ROY, JUDICIAL MEMBER Sony India Private Limited, vs. ACIT, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (PAN :AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 23.09.2025 Date of Order : 12.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appealpreferred by the assesseeis directed against the assessment orde…

Ucweb Mobile Private Limited, Gurgaon vs. Assessment Unit, Inocome Tax Department, Gurgaon

In the result, the appeal of the assessee is partly allowed

ITA 3945/DEL/2024[2020-21]Status: DisposedITAT Delhi30 May 2025AY 2020-21

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 253(1)(d)Section 43(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year: 2020-21] UCWEB Mobile Pvt.Ltd., Assessment Unit, Tara Complex, Shop No.9, 2nd Income Tax Department, Delhi Floor, Udyog VIhar, Phase-1, Vs National Faceless Assessment Near Police Station, Industrial Center, Ministry of Finance, Complex, Dundahera S.O North Block, New Delhi-110002 Gurgaon, Harayan-122016. PAN-AABCU5282A Revenue Assessee Appellant by Shri Nageswar Rao, Adv. & Shri Parth, Adv Respondent by Shri Dharm Veer Singh, CIT DR Date of Hearing…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 3851/DEL/2016[2008-09]Status: DisposedITAT Delhi08 Jan 2025AY 2008-09

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roysony India Private Limited, Vs. Acit, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (Pan :Aabcs1571Q) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 23.09.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appealpreferred By The Assesseeis Directed Against The Assessment Order Dated 30.07.2024Passed By The Assessment Unit, Income Tax Department Under Section 143(3) Read With Section 144C(13) R.W.S. 144Bof The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020- 21Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :-

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and MS. MADHUMITA ROY, JUDICIAL MEMBER Sony India Private Limited, vs. ACIT, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (PAN :AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 23.09.2025 Date of Order : 12.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appealpreferred by the assesseeis directed against the assessment orde…

Para 15 and Samsung India Electronics Pvt. Ltd. v. DCIT (120 Taxmann.com 283) — Cited in 3 Judgments | BharatTax