“reference to TPO”

Genpact India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalgenpact India Private Limited Vs Assessment Unit, Income 12A, Ground Floor,K Prakash Tax Department, 2Nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi Pan: Aabce4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner Of 12A, Ground Floor, Prakash Income Tax (Osd), Range-10 Deep Building 7 Tolstoy Marg, Central Revenue Building, Baroda House, S.O. Baroda Ito, New Delhi-110002 House, Delhi Pan: Aabce4461B Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv (Virtual) &Ms.Vyushtirawat, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Fmi Automotive Components Private Limited, Gurgaon vs. ACIT Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Toyota Boshoku Device India Private Limited, Gurgaon, Haryana vs. Assessment Unit, Income Tax Department, Gurgaon, Haryana

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

1 ITA No. 3443/Del/2024 Toyota Boshuoku Device India Pvt. Ltd. vs. A.U IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI

Gbt India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department (Jao - ACIT(OSD), New Delhi

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

1 ITA No. 3438/Del/2024 GBT India Pvt. Ltd. vs. Assessment Unit IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Sopra Banking Software Solutions India Private Limited, Shivaji Nagar, Pune vs. Deputy Commissioner of Income Tax, Noida

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Win Medicare Private Limited, Delhi vs. Assessment Unit, Income Tax Department (Deputy Commissioner of Income Tax Circle 25(1), Delhi)

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Time Limit for passing order of Transfer Pricing Officer) (TPO order) Time limit to complete assessment proceedings in case of eligible assessee where reference to TPO is also made Time limit to issue direction for the Dispute Resolution Panel i.e., within 9 months from the end of the month

Triumph Motorcycles (India) Private Limited, New Delhi vs. DCIT, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltriumph Motorcycles (India) Vs The Pvt. Ltd. 2Nd Floor, Wing-A Additional/Joint/Deputy/Assista Radisson Blu Plaza, Nh-8, Nt Commissioner Of Income Tax, Mahipalpur, New Delhi Nfac, New Delhi Pan: Aaect1592M Appellant Respondent Assessee By Dr. Shaswat Bajpai, Adv (Virtual), Sh. Mayank Chaturvedi, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

extension becomes meaningless. 23 Triumph Motorcycles (India) P. Ltd. Vs. DCIT (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Bt India Private Ltd., Delhi vs. ACIT Circle 4(2), Delhi

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Bt India Private Limited, Acit, 11Th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. Pan No.Aabcc4785E अपीलाथ" Appellant ""यथ"/Respondent

entire proceedings as in the original assessment, would have meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Coca-Cola India Inc., Haryana vs. ACIT, Int.Taxation Circle Gurgoan, Gurgaon

COCA COLA INDIA INC. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL

Fmi Automotive Components Pvt Ltd, Gurgaon vs. ACIT, Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Amplus Kn Solar Private Limited, Gurgaon vs. ITO, Ward- 2(1), Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalampluskn Solar Private Limited Vs Ito 6Th Floor, The Palm Square, Golf Ward-2(1), C. R. Building, Course Extension Road, Sector - New Delhi 66, Grugaon, Haryana Pan: Aapca3377G Appellant Respondent Assessee By Sh. Km Gupta, Adv, Ms.Shruti Khimta, Ar & Sh. Jaskaran Singh, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Honda India Power Products Ltd, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all two appeals are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Honda India Power Products Ltd. Acit, 409, Dlf Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. Pan No.Aaach8464L अपीलाथ" Appellant ""यथ"/Respondent

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Honda India Power Products Ltd, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all two appeals are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Honda India Power Products Ltd. Acit, 409, Dlf Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. Pan No.Aaach8464L अपीलाथ" Appellant ""यथ"/Respondent

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Bt India Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Bt India Private Limited, Acit, 11Th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. Pan No.Aabcc4785E अपीलाथ" Appellant ""यथ"/Respondent

entire proceedings as in the original assessment, would have meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Research Now India Private Limited, New Delhi vs. ACIT, Circle-19(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Jindal Steel & Power Ltd., New Delhi vs. National Faceless Centre, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Coca-Cola India Inc. India Branch Office, Gurgaon vs. ACIT, International Taxation, Circle, Gurgaon

COCA COLA INDIA INC. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL

Honda Cars India Ltd., Greater Noida vs. JCIT, Circle-10(1), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Haskoningdhv Consulting Private Limited Office No.204, 2Nd Floor, Rs Tower, Plot No. B 358A, New Ashok Nagar No.1267, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G अपीलार्थी Appellant Vs. बनाम Acit, Circle-10(1), Room No.389 A, 3Rd Floor, C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3386/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant बनाम Vs. Dcit, Circle 13(1), C.R. Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.4017/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 बनाम Dcit, Circle 13(1), C.R. Building, New Delhi. Vs. Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Ananya Kapoor, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr

ITA No.6120/D/2024, 3386, 4017/D/2019,1040/D/2021 & 163/D/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRIVIKAS AWASTHY

Jindal Steel & Power Ltd., Hisar vs. DCIT, Circle- 1(1), Gurugram

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Jindal Steel & Power Ltd., Hisar vs. DCIT, Circle- 1(1), Gurugram

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1417/दिल्ली/2016(नि.व. 2011-12)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष