(supra). In Avery Dennison (India) Pvt. Ltd. v. ACIT

145 Taxmann.com 468High Court2022#7667 most cited

What is (supra). In Avery Dennison (India) Pvt. Ltd. v. ACIT authority for?

Each assessment year is a separate unit governed by its own peculiar facts, and claims regarding intra-group services must be decided based on the evidence produced for that specific year.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Avery Dennison India Pvt. Ltd. v. ACIT · 145 Taxmann.com 468 · intra group services · assessment year · peculiar facts · evidence · section 92c · management fees · AE

Sections most often in play

Section 143(3)Section 234ASection 234BSection 234CSection 234DSection 271(1)(c)Section 143(1)Section 143(2)

Issues it is cited on

intra group servicessection 92ca(2)advance pricing agreementsection 92esection 92b(1)interest on outstanding receivablessection 92c(1)management feespptcup methodworking capital adjustmentbenchmarking analysis

Judgments citing (supra). In Avery Dennison (India) Pvt. Ltd. v. ACIT

Principal Commissioner of Income Tax, Delhi-1 vs. Borgwarner Emissions Systems India Private Ltd

Appeal is allowed

ITA/750/2025HC Delhi16 Dec 2025

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

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

…ITA 750/2025 Page 1 of 16 $~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 16.12.2025 + ITA 750/2025 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar and Mr. Siddharth Burman, Advs. versus BORGWARNER EMISSIONS SYSTEMS INDIA PRIVATE LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) CM APPL. 79168/2025 (Delay) 1. For the reasons stated in the application, delay of 310 days in re- filing the appeal is…

Borgwarner Emissions Systems India Private Limited, New Delhi vs. DCIT, Circle-4(2), Delhi

Appeal is allowed

ITA 2015/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Aug 2024AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Narinder Kumar

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(3)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER I.T.A. No.2015/DEL/2022 Assessment Year 2013-14 Borgwarner Emissions Systems Deputy Commissioner of Income India Private Ltd., Vs. Tax, Circle-4(2) 15A/20, WEA Main Azmal Khan New Delhi Road, Karol Bagh, Central Delhi – 110 005 TAN/PAN: AABCE7232N (Appellant) (Respondent) Appellant by: Shri Rohit Tiwari, Advocate Respondent by: Shri Rajesh Kumar, CIT(DR) Date of hearing: 14 08 2024 Date of pronouncement: 29 08 2024 O R D E R PER : Narinder Kumar, Judicial Member.…

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…

Avery Dennison (India) Private Limited, New Delhi vs. ACIT, Circle-1(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 538/DEL/2022[2013-14]Status: DisposedITAT Delhi04 Mar 2024AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ankit Sahani, Adv. &For Respondent: Sh. Rajesh Kumar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 538/Del/2022 : Asstt. Year: 2013-14 Avery Dennison (India) Pvt. Ltd., Vs ACIT, P-24, Green Park Extension, Circle-1(1), New Delhi-110016 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACA6163D Assessee by : Sh. Ankit Sahani, Adv. & Sh. Vishal Kalra, Adv. Revenue by : Sh. Rajesh Kumar, CIT-DR Date of Hearing: 06.12.2023 Date of Pronouncement: 04.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the o…

At Kearney Ltd.- India Branch Office, Gurgaon vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals of the Assessee’s in ITA Nos

ITA 960/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

At Kearney Ltd.- India Branch Office, Gurgaon vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals of the Assessee’s in ITA Nos

ITA 959/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. A.T. Kearney Ltd., Gurgaon

In the result, appeals of the Assessee’s in ITA Nos

ITA 1306/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. A.T. Kearney Ltd., Gurgaon

In the result, appeals of the Assessee’s in ITA Nos

ITA 1305/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.959/Del/2018, (A.Y.2012-13) ITA No.960/Del/2018, (A. Y. 2013-14) AT Kearney Limited- Dy. Commissioner of India Branch Office Income Tax, 7th Floor, Tower-D, Vs. Circle 1(1)(1), Global Business Park, International Taxation, Mehrauli Gurgaon Road, New Delhi Gurgaon-122 002 PAN-AADCA0861H (Appellant) (Respondent) ITA No.1305/Del/2018, (A.Y.2012-13) ITA No.1306/Del/2018, (A. Y. 2013-14) Dy. Commissioner of M/s. AT Kearney Income Tax, Limited-Indi…

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…

Infor (India) Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 193/HYD/2023[2018-19]Status: DisposedITAT Hyderabad26 Oct 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita-Tp No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad Of Income Tax, [Pan No. Aaacb6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Sunil Moti Lala, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)Section 260

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad of Income Tax, [PAN No. AAACB6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍थथगन आवेदन सं. / S.A. No. 58/Hyd/2023 (Arising out of ITA No. 193/Hyd/2023) (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs The Deputy…

Menzies Bobba Ground Handling Services P. Ltd., Hyd, Hyderabad vs. DCIT, Cirlce-16(2), Hyd, Hyderabad

In the result, both the appeals are partly allowed

ITA 864/HYD/2016[2011-12]Status: DisposedITAT Hyderabad18 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri Kumar Aditya, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA No. Appellant Respondent The Deputy Menzies Bobba Ground 863/Hyd/2016 2010-11 Commissioner of Handling Services Income Tax, Private Limited, Circle-16(2), Hyderabad 864/Hyd/2016 2011-12 Hyderabad [PAN No. AAFCM0724P] निर्धाररती द्वधरध/Assessee by: Shri Darpan Kirpalani, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 06/0…

Menzies Bobba Ground Handling Services P. Ltd., Hyd, Hyderabad vs. DCIT, Cirlce-16(2), Hyd, Hyderabad

In the result, both the appeals are partly allowed

ITA 863/HYD/2016[2010-11]Status: DisposedITAT Hyderabad18 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri Kumar Aditya, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA No. Appellant Respondent The Deputy Menzies Bobba Ground 863/Hyd/2016 2010-11 Commissioner of Handling Services Income Tax, Private Limited, Circle-16(2), Hyderabad 864/Hyd/2016 2011-12 Hyderabad [PAN No. AAFCM0724P] निर्धाररती द्वधरध/Assessee by: Shri Darpan Kirpalani, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 06/0…

Unilever India Exports Ltd., Mumbai vs. DCIT, -CC 5(3), Mumbai

In the result, appeal of the assessee for AY 2017-18 and 2018-19 are allowed

ITA 2108/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 May 2023AY 2017-18

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14ASection 234BSection 270A

…1 ITAs 2107 & 208/Mum/2022 Unilever India Exports Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2107/Mum/2022 - A.Y. 2018-19 I.T.A. No.2108/Mum/2022 - A.Y. 2017-18 Unilever India Exports Limited vs ACIT, CC.5(3) Room o.1906, 19th Floor , Air India Unilever House, B D Sawant Marg Chakala, Andheri East, Sahar P & T Building, Nariman Point, Mumbai- Colony S.O., Mumbai 400 021 PAN : AAACI099ID ASSESSEE RESPONDENT Assessee represented by Ms. Karishma Phatarphekar, shri Harsh Shah Department represented…

Unilever India Exports Limited, Mumbai vs. ACIT - Central Circle - 5(3), Mumbai

In the result, appeal of the assessee for AY 2017-18 and 2018-19 are allowed

ITA 2107/MUM/2022[2018-19]Status: DisposedITAT Mumbai11 May 2023AY 2018-19

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14ASection 234BSection 270A

…1 ITAs 2107 & 208/Mum/2022 Unilever India Exports Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2107/Mum/2022 - A.Y. 2018-19 I.T.A. No.2108/Mum/2022 - A.Y. 2017-18 Unilever India Exports Limited vs ACIT, CC.5(3) Room o.1906, 19th Floor , Air India Unilever House, B D Sawant Marg Chakala, Andheri East, Sahar P & T Building, Nariman Point, Mumbai- Colony S.O., Mumbai 400 021 PAN : AAACI099ID ASSESSEE RESPONDENT Assessee represented by Ms. Karishma Phatarphekar, shri Harsh Shah Department represented…

(supra). In Avery Dennison (India) Pvt. Ltd. v. ACIT (145 Taxmann.com 468) — Cited in 14 Judgments | BharatTax