Texas Instruments (India) Pvt. Ltd. v. ACIT

141 Taxmann.com 159Reported decision2022#22529 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 144CSection 43BSection 92CA(3)

Judgments citing Texas Instruments (India) Pvt. Ltd. v. ACIT

Synchrony International Services Private Limited, Hyderabad vs. DCIT, Circle 3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 2073/HYD/2025[2018-19]Status: HeardITAT Hyderabad30 Mar 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.2071 To 2073 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2018-19) Synchrony International Vs. Assistant Commissioner Services Private Limited Of Income Tax Hyderabad Circle 3 (2) Pan: Aadcr9682D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Shri AVES Madhukar, Sr. AR
Section 143(2)Section 143(3)Section 144CSection 43BSection 92C

…upon by the assessee were in the context of MAP resolutions, which is not correct. The Ld. AR invited our attention to para nos. 26 to 30 of the decision of the coordinate bench of the Tribunal in the case of Texas Instruments (India) Pvt. Ltd. v. ACIT (2022) 141 Taxmann.com 159 (Bangalore – Trib.) and para nos. 25 and 26 of the decision of Delhi Benches of the Tribunal in the case of JCB India Ltd. v. ACIT (2025) 172 Taxmann.com 196 (Delhi-Trib.) and submitted that in both the cases, under identical facts, the Tribunal has allowed application of BAPA margin to transactions not covered under the agreement. Accord…

Synchrony International Services Private Limited, Hyderabad vs. DCIT, Circle- 3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 2072/HYD/2025[2017-18]Status: HeardITAT Hyderabad30 Mar 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.2071 To 2073 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2018-19) Synchrony International Vs. Assistant Commissioner Services Private Limited Of Income Tax Hyderabad Circle 3 (2) Pan: Aadcr9682D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Shri AVES Madhukar, Sr. AR
Section 143(2)Section 143(3)Section 144CSection 43BSection 92C

…upon by the assessee were in the context of MAP resolutions, which is not correct. The Ld. AR invited our attention to para nos. 26 to 30 of the decision of the coordinate bench of the Tribunal in the case of Texas Instruments (India) Pvt. Ltd. v. ACIT (2022) 141 Taxmann.com 159 (Bangalore – Trib.) and para nos. 25 and 26 of the decision of Delhi Benches of the Tribunal in the case of JCB India Ltd. v. ACIT (2025) 172 Taxmann.com 196 (Delhi-Trib.) and submitted that in both the cases, under identical facts, the Tribunal has allowed application of BAPA margin to transactions not covered under the agreement. Accord…

Synchrony International Services Private Limited, Hyderabad vs. ACIT, Circle -3(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 2071/HYD/2025[2016-17]Status: HeardITAT Hyderabad30 Mar 2026AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.2071 To 2073 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2018-19) Synchrony International Vs. Assistant Commissioner Services Private Limited Of Income Tax Hyderabad Circle 3 (2) Pan: Aadcr9682D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Shri AVES Madhukar, Sr. AR
Section 143(2)Section 143(3)Section 144CSection 43BSection 92C

…upon by the assessee were in the context of MAP resolutions, which is not correct. The Ld. AR invited our attention to para nos. 26 to 30 of the decision of the coordinate bench of the Tribunal in the case of Texas Instruments (India) Pvt. Ltd. v. ACIT (2022) 141 Taxmann.com 159 (Bangalore – Trib.) and para nos. 25 and 26 of the decision of Delhi Benches of the Tribunal in the case of JCB India Ltd. v. ACIT (2025) 172 Taxmann.com 196 (Delhi-Trib.) and submitted that in both the cases, under identical facts, the Tribunal has allowed application of BAPA margin to transactions not covered under the agreement. Accord…

Texas Instruments (India) Pvt. Ltd. v. ACIT (141 Taxmann.com 159) — Cited in 3 Judgments | BharatTax