Rapiscan Systems (P.) Ltd. v. ADIT

171 Taxmann.com 306High Court2025#11913 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 144C(13)Section 143(3)Section 144B Section 144C(5)Section 144C Section 153 Section 153B Section 154

Issues it is cited on

section 144c(5)section 153b directions of the drp section 144c(13)section 92ca(3)section 144c section 92ca final assessment order associated enterprises faceless assessment international transaction associated enterprise

Judgments citing Rapiscan Systems (P.) Ltd. v. ADIT

EXPRESS FREIGHT RAILWAY CONSORTIUM,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 28(1), NEW DELHI

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

ITA 3120/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Express Freight Railway Vs. Dcit Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/O Ircon International Limited Saket South Delhi, New Delhi Pan No. Aabae0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, Cit (Dr)

Section 144Section 144CSection 144C(13)Section 153Section 153BSection 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year 2021-22 Express Freight Railway Vs. DCIT Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/o IRCON International Limited Saket South Delhi, New Delhi PAN No. AABAE0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 11.12.2025 Date of Pronouncement 28.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee aga…

EATON POWER QUALITY PRIVATE LIMITED,PUDUCHERRY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, PUDUCHERRY

In the result, appeal filed by the assessee is allowed

ITA 231/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Dec 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Vishal Kalra, AdvocateFor Respondent: Mr. ARV Sreenivasan, CIT

Section 143Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 153Section 153(1)Section 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.231/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 v. M/s. Eaton Power Quality Pvt. Ltd., The DCIT, No.2, EVR Street, Sedarpet, Circle-1, Puducherry-605 111. Puducherry. [PAN: AAACC 6943 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Vishal Kalra, Advocate (Virtual) ""यथ" क" ओर से /Respondent by : Mr. ARV S…

LUMINOUS POWER TECHNOLOGIES PRIVATE LTD.,NEW DELHI vs. DCIT, CIRCLE-13(1), DELHI

In the result Appeals of the Assessee in ITA Nos

ITA 1594/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 154Section 92C

…1 ITA Nos. 1593 & 1594/Del/2022 Luminous Power Technologies Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 1593/DEL/2022 (A.Y 2017-18) I.T.A. No. 1594/DEL/2022 (A.Y 2018-19) Luminous Power Technologies Vs Deputy Director of Income Private Ltd. C-56, Mayapuri Tax, Industrial Area, Phase-II, New Circle 13(1), New Delhi Delhi-110064PAN: AAACS3561K Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Adv & Ms.Soumya Jain, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date…

LUMINOUS POWER TECHNOLOGIES PRIVATE LTD.,NEW DELHI vs. DCIT,CIRCLE-13(1), NEW DELHI

In the result Appeals of the Assessee in ITA Nos

ITA 1593/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 154Section 92C

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

ITA/304/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

For Appellant: Mr. Sunil Agarwal, SSC Mr. ViplavFor Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh

Section 143Section 143(2)Section 144C(13)Section 260ASection 92C

…ITA No.304/2025 Page 1 of 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.10.2025 + ITA 304/2025 & CM APPL. 50009/2025 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI .....Appellant versus HYUNDAI ROTEM COMPANY .....Respondent Advocates who appeared in this case For the Appellant: Mr. Sunil Agarwal, SSC Mr. Viplav Acharya, Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocates. For the Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh and Mr. S…

MICROSOFT CORPORATION (INDIA) PVT LTD,DELHI vs. DCIT (16) (1) DELHI, DELHI

Appeal of the assessee is allowed

ITA 1862/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2025AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy & Shri Brajesh Kumar Singhआअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaacm-5586-C बनाम Vs. Deputy Commissioner Of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/Respondent Ip Estate, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Nageswar Rao, (Through Vc) & Parth, Advocates "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit- Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.06.2022, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2017-18. 2. Shri Nageswar Rao, Appearing On Behalf Of The Assessee Submitted At The Outset That, At This Stage He Is Confining His Submissions To Ground No. 1 Of Appeal

For Appellant: S/Shri Nageswar Rao, (Through VC) &For Respondent: Shri Rajesh Kumar, CIT- DR

Section 143(3)Section 144C(13)Section 144C(5)

…आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी महावीरिसंह, उपा"" (तृतीयसद"), "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESDIENT (THIRD MEMBER), SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant PAN: AAACM-5586-C बनाम Vs. Deputy Commissioner of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/R…

PRITHVI INFORMATION SOLUTIONS LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

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

ITA 47/HYD/2017[2010-11]Status: DisposedITAT Hyderabad20 Aug 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali MohanRao, C.AFor Respondent: Shri Narender Kumar Naik

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.47/Hyd/2017 (निर्धारण वर्ा/Assessment Year : 2010-11) M/s. Prithvi Information Solutions Asst. Commissioner of Income Tax, Vs. Limited, Hyderabad. Circle 16(2), Hyderabad. PAN:AACCP5281F (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P. Murali MohanRao, C.A. रधजस् व द्वधरध/Revenue by: Shri Narender Kumar Naik, CIT-D…

RIO TINTO INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-19(1), NEW DELHI

The appeal of the assessee is allowed

ITA 185/DEL/2022[2010-11]Status: DisposedITAT Delhi04 Jun 2025AY 2010-11

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri S.K. Jadhav, CIT-DR

Section 144CSection 144C(13)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rio Tinto India Private Ltd., Vs ACIT, 21st Floor, DLF Building No.5, Circle-19(1), Tower-A, DLF Cyber City, New Delhi. Phase-3, Gurgaon, Haryana – 122 002. PAN: AAACR5591A (Appellant) (Respondent) Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Shri S.K. Jadhav, CIT-DR Date of Hearing : 08.04.2025 Date of Pronouncement : 04.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the final assessm…

VIBGYOR PRINTING & PACKAGING (P) LTD.,AHMEDABAD vs. A.C.I.T., CC-4(3), KOLKATA

Appeal of the assessee is allowed

ITA 2615/KOL/2024[2021-2022]Status: DisposedITAT Kolkata04 Apr 2025AY 2021-2022

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153BSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2615 /Kol/2024 Assessment Year: -2021-22 SA No. 1/Kol/2025 Assessment Year: -2021-22 Vibgyor Printing & Packaging (P) Limited, Opp. Rotomac Pens, Sarkhej-Bavla Highway, Village- Moraiya Tal; Sanand, Ahmedabad, Ahmedabad, Gujarat - 382213 [PAN: AABCV0012B] .....................…...…………….... Appellant vs. Assistant Commissioner of Income Tax, Central Cir 4(3), Kolkata, Aayakar Bhavan Poorva, 110 Shantipally, E.M. Bypass, Kolkata – 700107 ..............…..…...............…