Shyamal Sarkar v. Commissioner of Income-tax, Siliguri

250 Taxmann 18Supreme Court of India#23984 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115JB Section 143(3)Section 144C Section 153(1)Section 153(4)Section 92CA Section 92CA(3A)Section 144C(15)(b)

Issues it is cited on

section 92ca(3a)section 144c(15)(b)section 153(4)transfer pricing order section 31 eligible assessee section 153(1)section 92ca(3)transfer pricing adjustment section 92ca section 92c section 92

Judgments citing Shyamal Sarkar v. Commissioner of Income-tax, Siliguri

Deputy Commissioner of Incometax, Chennai vs. Saint - Gobain India Private Limited, Chennai

In the result, the assessee succeeds

ITA 1672/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Ms.E. Pavuna Sundari, CIT

Section 115JSection 143(3)Section 144C(1)Section 153Section 153(1)Section 153(4)Section 92C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1505/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. M/s. Saint Gobain India Pvt. Ltd., The DCIT, Level 7, Sigapi Achi Building, NCC-8(1), 18/3, Rukmani Lakshmipathy Road, Chennai. Chennai-600 008. [PAN: AABCS 4338 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1672/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, M/s. S…

Saint-Gobain India Private Limited, Chennai vs. DCIT Ncc 8(1), Chennai

In the result, the assessee succeeds

ITA 1505/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Ms.E. Pavuna Sundari, CIT

Section 115JSection 143(3)Section 144C(1)Section 153Section 153(1)Section 153(4)Section 92C

Pfizer Healthcare India Private Limited, Chennai vs. ACIT, Circle-1-Ltu, Chennai

In the result, the corporate additions made in the assessment order would not survive

ITA 641/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Jun 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.641/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2016-17) M/S.Pfizer Healthcare India Pvt. Limited Dcit (Formerly Known As Hospira Healthcare India Corporate Circle-5(2)-Ltu, बनाम/ Private Limited) Chennai. Vs. 237, Emerald Building, Anna Salai, Chennai-600 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabco-2190-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri Ashik Shah (Ca)-Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 09-05-2024 घोषणा की तारीख /Date Of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Ashik Shah (CA)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. DR

Section 143(3)Section 144CSection 144C(15)(b)Section 14ASection 153(1)Section 153(4)Section 2(24)Section 31Section 35Section 92C

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.641/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2016-17) M/s.Pfizer Healthcare India Pvt. Limited DCIT (Formerly known as Hospira Healthcare India Corporate Circle-5(2)-LTU, बनाम/ Private Limited) Chennai. Vs. 237, Emerald Building, Anna Salai, Chennai-600 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCO-2190-F (अपीलाथ"/Appellant) : (" थ" /…