What is Sony Ericson Mobile Communications India (P) Ltd. v. CIT authority for?

A High Court may remand a transfer pricing matter back to the Transfer Pricing Officer to determine afresh whether payments are made under a cost contribution arrangement or for intra-group services, as this distinction is crucial for applying the appropriate transfer pricing method.

Which sections of the Income Tax Act does Sony Ericson Mobile Communications India (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 144B, Section 92CA, Section 144C(5), Section 37.

Sony Ericson Mobile Communications India (P) Ltd. v. CIT (46 Taxmann.com 317)

Q: How many judgments cite Sony Ericson Mobile Communications India (P) Ltd. v. CIT?

67 judgments on BharatTax cite Sony Ericson Mobile Communications India (P) Ltd. v. CIT (46 Taxmann.com 317), spanning 2016 to 2026.

OSG (INDIA) PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE-3(1), GURGAON

In the result, appeal of the assessee is allowed for statistical purposes

ITA 4925/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

Section 143(3)Section 144B

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, H: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 4925/Del/2024 [Assessment Year: 2021-22] OSG (India) Pvt. Ltd., DCIT, Plot No.-6, Sector-8, IMT Manesar, Circle 3(1), Gurgaon-122050, Vs Gurugram. Haryana. PAN- AAACO7558E Assessee Revenue Assessee by Shri Shivaji Gupta, CA & Shri HS Jha, CA Revenue by Shri S.K. Jadhav, CIT(DR) Date of Hearing 10.11.2025 Date of Pronouncement 04.02.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the Final Assessment (h…

RUBICON RESEARCH LIMITED (FORMERLY KNOWN AS RUBICON RESEARCH PRIVATE LIMITED),THANE, MAHARASHTRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 15(3)(1), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6647/MUM/2024[2021-22]Status: DisposedITAT Mumbai18 Aug 2025AY 2021-22

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.6647/Mum/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Rubicon Research V/S. Deputy Commissioner Of Limited (Formerly बिधम Income Tax- Circle Known As Rubicon 15(3)(1), Mumbai Research Private Aaykar Bhavan, Maharshi Limited) Karve Road, New Marine Medone House, B-75, Lines, Churchgate, Mumbai Road No. 33, Wagle 400020 Estate, Thane 400604. Assessment Unit, National Faceless Assessment Centre Income Tax Department, Ministry Of Finance Delhi स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcr1422M Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: Shri. Darpan Kirpalani रधजस्व की ओर से /Revenue By: Shri. Asif Karmali (Sr Dr)

For Appellant: Shri. Darpan KirpalaniFor Respondent: Shri. Asif Karmali (SR DR)

Section 143(3)Section 153Section 234BSection 37Section 92CSection 92C(3)Section 92D

…IN THE INCOME-TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.6647/MUM/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Rubicon Research v/s. Deputy Commissioner of Limited (Formerly बिधम Income Tax- circle Known as Rubicon 15(3)(1), Mumbai Research Private Aaykar Bhavan, Maharshi Limited) Karve Road, New Marine MedOne House, B-75, Lines, Churchgate, Mumbai Road No. 33, Wagle 400020 Estate, Thane 400604. Assessment unit, National Faceless Assessment Centre Income Tax Department, Ministry of Finance Delhi स्थायी लेखा सं./जीआ…

EXCELRA KNOWLEDGE SOLUTIONS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1319/HYD/2024[2021-22]Status: DisposedITAT Hyderabad20 May 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Abhishek BoobFor Respondent: MS. M. Narmada, CIT-DR

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1319/Hyd./2024 Assessment Year 2021-2022 Excelra Knowledge Solutions Private Limited, The DCIT, Circle-8(1), vs. Hyderabad – 500 039. Hyderabad – 500 084. PAN AAFCG5715Q Telangana. (Appellant) (Respondent) Shri Sashi Mathews And For Assessee : Shri Abhishek Boob, Advocates. For Revenue : MS. M. Narmada, CIT-DR Date of Hearing : 08.04.2025 Date of Pronouncement : 21.05.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee- Company against…

MANE INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

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

ITA 686/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad06 May 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.686/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/S Mane India (P) Ltd Vs. Acit Hyderabad Circle 5(1) Pan:Aaccm1243J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Mahima Goud राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 11/02/2025 घोषणा की तारीख/Pronouncement: 06/05/2025 आदेश/Order

For Appellant: Advocate Mahima GoudFor Respondent: : Smt. M. Narmada, CIT(DR)

Section 143(3)Section 144C(5)

…ITA No 686 of 2024 Mane India P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.686/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/s Mane India (P) Ltd Vs. ACIT Hyderabad Circle 5(1) PAN:AACCM1243J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate Mahima Goud राज" व "ारा/Revenue by:: Smt. M. Narmada, CIT(DR) सुनवाई की तारीख/Date of hearing: 11/02/2025 घोषणा की तारीख/Pronouncement: 06/05/2025 आदेश/ORDER Per Vijay Pal…

GATES INDIA PVT LTD,DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 2379/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Aug 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Rajesh Kumar, CIT-(DR)

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2379/DEL/2022 Assessment Year 2018-19 Gates India Pvt. Ltd., ACIT, C-434, Defence Colony South, Vs. Circle-10(1), New Delhi. Delhi. TAN/PAN: AAOCS8090D (Appellant) (Respondent) Appellant by: Shri M.P. Rastogi, Adv. Shri Rohit Tiwari, Adv. Respondent by: Shri Rajesh Kumar, CIT-(DR) Date of hearing: 12 06 2024 Date of pronouncement: 22 08 2024 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee challenging the final as…

SAC FINANCE COMANY LTD,HONG KONG vs. ACIT, CIRCLE INTERNATIONAL TAXATION 3(1)(2), NEW DELHI

In the result appeal of the assessee in ITA no

ITA 2336/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharatassessment Year: 2017-18

Section 143(3)Section 144CSection 144C(13)Section 48Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2017-18 SAC Finance Company limited, Vs ACIT, 26/F Tower One Time Square, Circle International Taxation 1 Matheson Street Causeway Bay, 3(1)(2), New Delhi. Hong Kong. PAN- AAYCS9516J APPELLANT RESPONDENT Assessee represented by Sh. S.K. Aggarwal, CA Department represented by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 31.10.2023 Date of pronouncement 22.11.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the or…

DENSO HARYANA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

In the result, appeal is allowed

ITA 3811/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Nov 2023AY 2010-11

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus Dcit, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. Pan:Aaacd6817F (Appellant) (Respondent) Assessee By : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue By : Sh. Rajesh Kumar, Cit-Dr Date Of Hearing : 04.09.2023 Date Of Pronouncement: 17.11.2023

For Appellant: Sh. Himanshu S. Sinha, AdvFor Respondent: Sh. Rajesh Kumar, CIT-DR

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus DCIT, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. PAN:AAACD6817F (Appellant) (Respondent) Assessee by : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue by : Sh. Rajesh Kumar, CIT-DR Date of hearing : 04.09.2023 Date of pronouncement: 17.11.2023 ORDER Captioned appeal by the assessee arises out of order dated 13.12.2016 of learne…

D.C.I.T,CIRCLE-9(1), KOLKATA vs. M/S APOLLO GLENEAGLES HOSPITAL, KOLKATA

In the result, appeal of the Revenue for AY 2012-13 is dismissed

ITA 1639/KOL/2019[2013-14]Status: DisposedITAT Kolkata27 Apr 2023AY 2013-14

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Ms. Vandana Bhandari, FCA and Shri SaibalFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 143(3)Section 14A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1501/Kol/2019 Assessment Year: 2012-13 & I.T.A. No. 1639/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner of Apollo Gleneagles Hospital Limited Income Tax, Circle-9(1), Vs 58, Canal Circular Road Kolkata Kolkata - 700054 PAN: AAECA5407E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Vandana Bhandari, FCA and Shri Saibal Mukherjee, A/R Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई क" तार"ख…

D.C.I.T,CIRCLE-9(1), KOLKATA vs. M/S APOLLO GLENEAGLES HOSPITAL, KOLKATA

In the result, appeal of the Revenue for AY 2012-13 is dismissed

ITA 1501/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Ms. Vandana Bhandari, FCA and Shri SaibalFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 143(3)Section 14A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1501/Kol/2019 Assessment Year: 2012-13 & I.T.A. No. 1639/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner of Apollo Gleneagles Hospital Limited Income Tax, Circle-9(1), Vs 58, Canal Circular Road Kolkata Kolkata - 700054 PAN: AAECA5407E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Vandana Bhandari, FCA and Shri Saibal Mukherjee, A/R Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई क" तार"ख…

D.C.I.T., CIRCLE-11(1), KOLKATA, KOLKATA vs. M/S. AT & S INDIA LIMITED, KARNATAKA

In the result, the appeal filed by the Revenue is dismissed

ITA 1311/KOL/2018[2014-15]Status: DisposedITAT Kolkata08 Sept 2022AY 2014-15

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 Dcit, Circle-11(1), Kolkata M/S. At&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 Pan : Aaeca2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Rituparna Sinha, A.R. Revenue By : Shri Gaurav Kanaujia, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 28/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2022 आदेश/O R D E R Per Manish Borad:

For Appellant: Smt. Rituparna Sinha, A.RFor Respondent: Shri Gaurav Kanaujia, CIT, D/R

Section 250

…आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 DCIT, Circle-11(1), Kolkata M/s. AT&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 PAN : AAECA2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Smt. Rituparna Sinha, A.R. Revenue by : Shri Gaurav Kanaujia, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 28/07/2022 घोषणा क" तारीख /Date of Pronouncement: 08/09/2022 आदेश/O R D E R PER MANISH BORAD,…