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“arms length price”

Transfer PricingSection 92Section 92791 judgments

MAHALAXMI CONTINENTAL LIMITED,GUWAHATI vs. INCOME TAX OFFICER (DCIT/ACIT CIR-1), GUWAHATI

In the result, both the appeals of the assessee are allowed

ITA 54/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 250Section 92B

time of hearing, the ld. Counsel for the assessee submitted that the AO has no jurisdiction to refer the issue of determination of Arms Length Price of the specified domestic transactions of purchases with the AEs to the transfer pricing officer under clause (i) of u/s 92BA

MAHALAXMI CONTINENTAL LIMITED,GUWAHATI vs. INCOME TAX OFFICER (DCIT/ACIT CIR-1), GUWAHATI

In the result, both the appeals of the assessee are allowed

ITA 53/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 250Section 92B

time of hearing, the ld. Counsel for the assessee submitted that the AO has no jurisdiction to refer the issue of determination of Arms Length Price of the specified domestic transactions of purchases with the AEs to the transfer pricing officer under clause (i) of u/s 92BA

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2 1 1 , VADODARA, VADODARA vs. NETAFIM IRRIGATION INDIA PRIVATE LIMITED, VADODARA

In the result appeal filed by the Revenue in ITA No

ITA 2006/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 80ISection 92BSection 92C

aforesaid argument of the learned Departmental Representative is unacceptable simply for the reason that the Transfer Pricing Officer could not have determined the arms length price under CUP by applying the rate of royalty paid by other & JU Group entities since they are controlled transactions. Whereas, rule

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2 1 1 , VADODARA, VADODARA vs. NETAFIM IRRIGATION INDIA PRIVATE LIMITED, VADODARA

In the result appeal filed by the Revenue in ITA No

ITA 2005/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 80ISection 92BSection 92C

aforesaid argument of the learned Departmental Representative is unacceptable simply for the reason that the Transfer Pricing Officer could not have determined the arms length price under CUP by applying the rate of royalty paid by other & JU Group entities since they are controlled transactions. Whereas, rule

M/S. NTT DATA GLOBAL SERVICES PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 5, BANGALORE

ITA 2533/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 Feb 2026AY 2015-16
Section 133(6)Section 143(3)Section 144C(13)Section 144C(5)

consideration the above final set of 16 comparables for\nSWD Segment, the TPO determined ALP in the following manners:\n\"22.\nDetermination of Arms Length Price\nBased on the detailed discussion held in various parts of this\norder, the arm's length price of the International transactions\nentered into

DCIT 2(3)(2), MUMBAI vs. ICICI BANK LTD, MUMBAI

ITA 1560/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Feb 2026AY 2010-11
Section 10(15)Section 143(3)Section 14ASection 92B(1)Section 92C

nThe ld. AO has made a reference under section 92CA(1) of the Act on\n08.10.2012 to the concerned TPO, for computation of Arms Length Price\n(ALP) in relation to the international transactions detailed in the Audit Report\nin Form-3CEB,. During the proceedings before

ICICI BANK LTD,MUMBAI vs. DCIT 2(3)(2), MUMBAI

Appeal is partly allowed

ITA 1446/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Feb 2026AY 2010-11
Section 10(15)Section 143(3)Section 14ASection 92B(1)Section 92C

made a reference under section 92CA(1) of the Act on\n08.10.2012 to the concerned TPO, for computation of Arms Length Price\n(ALP) in relation to the international transactions detailed in the Audit Report\nin Form-3CEB,. During the proceedings before the ld. TPO the first issue taken

ACITLTU-2, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 945/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

Redington (India) Ltd. (supra) held the transaction of Corporate Guarantee is an international transaction and directed the Assessing Officer to restrict the Arms Length Price on Guarantee Commission at 0.5% on account adjustment to guarantee value. Thus, following the same, we also direct the Assessing Officer to restrict the adjustment

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 1 (1), CHENNAI

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

ITA 895/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

Redington (India) Ltd. (supra) held the transaction of Corporate Guarantee is an international transaction and directed the Assessing Officer to restrict the Arms Length Price on Guarantee Commission at 0.5% on account adjustment to guarantee value. Thus, following the same, we also direct the Assessing Officer to restrict the adjustment

OCEAN DIVING CENTRE LIMITED,MUMBAI vs. ASST. COMM. OF INCOME TAX CENTRAL CIRCLE 3(1), MUMBAI

In the result, appeal of the appellant is partly allowed for

ITA 6742/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Feb 2026AY 2021-22

Bench: Itat On The Following 4 Issues :

Section 143(3)

Transfer Pricing regulations and comparability analysis do not recognize purpose and source of transaction by AE as relevant factors for determination of Arms Length Price. All the 5 Ocean Diving Centre Limited arguments of appellant company were taken into consideration and the levy of interest was upheld

COMPASS INDIA SUPPORT SERVICES PRIVATE LTD. ,GURGAON vs. DCIT, CIRCLE-4(2), DELHI

ITA 1383/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Feb 2026AY 2018-19
Section 143(3)

{ "clean_text": "THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, H: NEW DELHI\nBEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER\nAND

POSCO INDIA PROCESSING CENTER PRIVATE LIMITED,GURGAON, HARYANA vs. LD. ASSESSING OFFICER (AO), CIRCLE 3(1), GURGAON, HARYANA, GURGAON, HARYANA

In the result, appeals of the assessees are allowed

ITA 6022/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/धिल्ली/2024(नि.व. 2021-22) Posco India Processing Centre P. Ltd., Unit No.512, 5Th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant Pan: Aafcp-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-Nwr, Ao Type-C, Range Code-107, ..... प्रनिवादी/Respondent Ao Number-1, Gurgaon, Haryana122016 आअसं.5454/धिल्ली/2024(नि.व. 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi Sa No.348/Del/2025 In Ita No. 5454/Del/2024(A.Y 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... आवेदक/Applicant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ...... प्रनिवादी/Respondent Circle 10(1), Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

time limits are inbuilt each stage of the procedure contemplated. Section 144C envisions a special assessment, one which includes the determination of Arms Length Price (ALP) of international transactions engaged in by the assessee. The DRP was constituted bearing in mind the necessity for an expert body to look into

GROUPE SEB INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, appeals of the assessees are allowed

ITA 6021/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5984/धिल्ली/2024(नि.व. 2021-22) Tupperware India P. Ltd., 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aaact-3770-D बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 25(1), Cr Building, Delhi 110002 आअसं.6021/धिल्ली/2024(नि.व. 2021-22) Groupe Seb India P. Ltd. C-67, 3Rd Floor, Dda Sheds, Okhla Phase-1, Delhi 110020 ...... अपीलार्थी/Appellant Pan: Aagcm-6857-L बिाम Vs. Assistant Commissioner Of Income Tax, (Osd) ..... प्रनिवादी/Respondent Cr Building, Delhi 110002 आअसं.6047/धिल्ली/2024(नि.व. 2021-22) It (Tp)A No. 6047/Del/2024(A.Y 2021-22) Indo British Garments P. Ltd., C-16 Community Centre, Behind Janak Place, Delhi 110058 ...... अपीलार्थी/Appellant Pan: Aaaci-7874-B बिाम Vs. Deputy Commissioner Of Income Tax, Circle 10(1), ..... प्रनिवादी/Respondent Cr Building, Ip Estate, Delhi 110002

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

time limits are inbuilt each stage of the procedure contemplated. Section 144C envisions a special assessment, one which includes the determination of Arms Length Price (ALP) of international transactions engaged in by the assessee. The DRP was constituted bearing in mind the necessity for an expert body to look into

TUPPERWARE INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, appeals of the assessees are allowed

ITA 5984/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22
For Respondent: Ms. Anju Goel, Chartered Accountant (Virtual)
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED,GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1), RANGE - 40, DELHI

In the result, appeals of the assessees are allowed

ITA 5983/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

In the result, appeals of the assessees are allowed

ITA 5910/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

ITA 5909/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

RENEW WIND ENERGY (MP TWO) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

ITA 5908/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

RENEW SOLAR ENERGY (TN) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

ITA 5907/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), DELHI, NEW DELHI

In the result, appeals of the assessees are allowed

ITA 5893/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22
Section 144CSection 144C(13)Section 153

time limits are\ninbuilt each stage of the procedure contemplated. Section 144C envisions a special\nassessment, one which includes the determination of Arms Length Price (ALP) of\ninternational transactions engaged in by the assessee. The DRP was constituted bearing\nin mind the necessity for an expert body to look into

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