Sumitomo Corporation India (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle-24 (2), New Delhi*

99 Taxmann.com 319Reported decision2018#18472 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Sections most often in play

Section 115JB Section 143(3)Section 144C(13)Section 271(1)(c)Section 92C(1)Section 92C(2)Section 92C(3)Section 92CA(1)

Issues it is cited on

advance pricing agreement section 92c(3)section 92ca(1)cup method comparable companies most appropriate method section 92ca(3)arm's length price associated enterprises transfer pricing adjustment tnmm section 92ca

Judgments citing Sumitomo Corporation India (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle-24 (2), New Delhi*

Sumitomo Corporation India Private Limited, New Delhi vs. DCIT, Circle-21(2), New Delhi

In the result Appeal filed by the Assessee is partly allowed for statistical purpose

ITA 486/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: ShriFor Respondent: Shri Vivek Verma

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

…1 AND STAYNo. 22/Del/2022 Sumitomo Corporation India Pvt. Ltd., ND IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 486/DEL/2022 (A.Y. 2017-18) Sumitomo Corporation Vs. Assessing Officer, India Pvt. Ltd., DCIT, 302 &303, 3rd Floor, World Mark–2, Asset No. 8, Circle : 21 (2), Aerocity Hospitality District New Delhi. New Delhi – 110 037. PAN No. AABCS1887M AND STAY No. 92/DEL/2022 [ in I.T.A. No. 486/DEL/2022 (A.Y. 2017-18) Sumitomo Corporation Vs. Assessing Officer, India Pvt. Ltd., DCIT, 302 &303, 3rd F…

Sumitomo Corporation India Pvt. Ltd, New Delhi vs. Neac, New Delhi

Accordingly, ITA number 508/del/2021 filed by the assessee for assessment year 2016 – 17 is partly allowed

ITA 508/DEL/2021[2016-17]Status: DisposedITAT Delhi24 Nov 2021AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Himanshu Sinha, Adv.; &For Respondent: Shri Shashi Bhusan Shukla

Section 143(3)Section 144Section 144BSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I–1”: NEW DELHI ] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 507 & 508 /Del/2021 & SA No 81 & 82/ Del/2021 (Assessment Year : 2015-16 & 2016-17) Sumitomo Corporation India The Assessing Officer, Private Limited, Vs. Regional / National 302&303,3rd Floor,World Mark–2 e-Assessment Centre, Asset No. 8, Aerocity Hospitality Delhi. District, New Delhi – 110 037. PAN: AABCS1887M (Appellant) (Respondent) Assessee by : Shri Himanshu Sinha, Adv.; & Shri Bhuwan Dhooper, Advocate.…

Sumitomo Corporation India Pvt. Ltd, New Delhi vs. Neac, New Delhi

Accordingly, ITA number 508/del/2021 filed by the assessee for assessment year 2016 – 17 is partly allowed

ITA 507/DEL/2021[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Himanshu Sinha, Adv.; &For Respondent: Shri Shashi Bhusan Shukla

Section 143(3)Section 144Section 144BSection 92CSection 92C(3)

Agility Logistics P.Ltd, Mumbai vs. DCIT Range-9(1)(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 7199/MUM/2017[2013-14]Status: DisposedITAT Mumbai11 Feb 2021AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Ravish Soodagility Logistics Private Limited Deputy Commissioner Of Polaris, A-501/502, 5Th Floor, Income Tax Circle 9(1)(1), Off Marol Maroshi Road, Marol, Mumbai, Room No. 210/260A, Vs. Andheri (East), 2Nd Floor, Aayakar Bhavan, M.K. Road, Mumbai 400 059 Mumbai – 400 020 Pan – Aaacl3717A (Appellant) (Respondent) Agility Logistics Private Limited Asstt. Commissioner Of Polaris, A-501/502, 5Th Floor, Income Tax, Range 9(1)(1), Off Marol Maroshi Road, Marol, Room No. 203, 2Nd Floor, Vs. Andheri (East), Mumbai 400 067 Aayakar Bhavan,M.K. Road, Mumbai - 400020

For Appellant: S/sshri Dhanesh Bafna, Ketan Ved, Nishant Shah &For Respondent: S/shri Sunil Deshpande & Sushil Kr. Mishra, D.Rs

Section 143(3)Section 271(1)(c)Section 92C(2)

…P a g e | 1 ITA No.7199/Mum/2017 & ITA No. 6679/Mum/2018 AYs. 2013-14 and 2014-15 Agility Logistics Private Limited Vs. DCIT, Circle 9(1)(1) Mumbai THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Agility Logistics Private Limited Deputy Commissioner of Polaris, A-501/502, 5th Floor, Income Tax Circle 9(1)(1), Off Marol Maroshi Road, Marol, Mumbai, Room No. 210/260A, Vs. Andheri (East), 2nd Floor, Aayakar Bhavan, M.K. Road, Mumbai 400 059 Mumbai – 400 020 PAN – AAACL3717A (Appellant) (Respondent) Agility Logistics Private…

Dhl Logistics P.Ltd, Mumbai vs. DCIT Cir 9(3)(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1030/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Dec 2019AY 2010-11

Bench: Shri M. Balaganesh & Shri Ravish Sooddhl Logistics Private Limited Deputy Commissioner Of 201A,Silver Utopia, Income Tax Circle 9(3)(1), Cardinal Gracias Road, Mumbai Vs. Chakala, Andheri (East) Mumbai 400 059 Pan – Aaacm6824H (Appellant) (Respondent)

For Appellant: Shri Percy Pardiwala, Senior AdvocateFor Respondent: Shri Anand Mohan &

Section 143(3)Section 92C(2)Section 92D

…P a g e | 1 ITA No.1030/Mum/2015 AY. 2010-11 DHL Logistics Private Limited Vs. Deputy Commissioner of Income Tax, Circle 9(3)(1) THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member DHL Logistics Private Limited Deputy Commissioner of 201A,Silver Utopia, Income Tax Circle 9(3)(1), Cardinal Gracias Road, Mumbai Vs. Chakala, Andheri (East) Mumbai 400 059 PAN – AAACM6824H (Appellant) (Respondent) Appellant by: Shri Percy Pardiwala, Senior Advocate & Shri Madhur Agrawal, A.R Respondent by: Shri Anand Mohan & Shri Saurabh Deshpande, D…