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“management fees”

Transfer PricingSection 92BSection 92B344 judgments

REGUS SOUTH MUMBAI BUSINESS CENTRE PVT. LTD.,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 14(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6104/MUM/2025[2012-13]Status: DisposedITAT Mumbai26 Mar 2026AY 2012-13

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarregus South Mumbai Dcit - 14(1)(2), Business Centre Mumbai Private Limited, Vs. Aayakar Bhavan, M. Level 4, Dynasty K. Road, New Marine Business Park, Andheri Lines. Mumbai- Kurla Road, J. B. Nagar 400 020 S.O, Mumbai – 400 059 Pan/Gir No. Aadcr6068H (Applicant) (Respondent) Assessee By Shri Ketan Ved, Ld. Ar Revenue By Smt. Usha Gaikwad, Ld. Dr Date Of Hearing 16.03.2026 Date Of Pronouncement 26.03.2026

Section 143(3)

Accordingly, the Assessing Officer disallowed the entire amount of Rs. 21,06,749/-. 5. The Assessing Officer further observed that the assessee had debited management fees amounting to Rs. 21,78,430/- which included prior period expenses of Rs. 1,70,952/-. Since no satisfactory explanation was furnished for such

AURA SECURITIES PRIVATE LIMITED,AHMEDABAD vs. NFAC, DELHI PRESENT JURISDICTION THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1725/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 143(3)Section 14ASection 36

assessee explained that the assessee had suo moto made disallowance of Rs. 3,12,761/- u/s 14A of the Act, in respect of management fees, carpediem fund operating expense and demat charges. Further interest paid in respect of borrowed fund to the extent of Rs. 40,73,658/- was also

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD., KASTURBA NAGAR

ITA 609/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

A.Ys.2001-02 to 2003-04 in the case of M/s. Power Finance Corporation Ltd and held that the income from upfront fees, management fees and agency fees are not income derived from business of long-term finance and the same cannot be treated as profits eligible for deduction

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

ITA 579/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Feb 2026AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

A.Ys.2001-02 to 2003-04 in the case of M/s. Power Finance Corporation Ltd and held that the income from upfront fees, management fees and agency fees are not income derived from business of long-term finance and the same cannot be treated as profits eligible for deduction

JCIT(OSD), RANGE-10, NEW DELHI , CR BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

ITA 578/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

A.Ys.2001-02 to 2003-04 in the case of M/s. Power Finance Corporation Ltd and held that the income from upfront fees, management fees and agency fees are not income derived from business of long-term finance and the same cannot be treated as profits eligible for deduction

JCIT(OSD), RANGE-10, NEW DELHI , ITO C.R. BUILDING vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

ITA 577/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

A.Ys.2001-02 to 2003-04 in the case of M/s. Power Finance Corporation Ltd and held that the income from upfront fees, management fees and agency fees are not income derived from business of long-term finance and the same cannot be treated as profits eligible for deduction

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

ITA 320/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

A.Ys.2001-02 to 2003-04 in the case of M/s. Power Finance Corporation Ltd and held that the income from upfront fees, management fees and agency fees are not income derived from business of long-term finance and the same cannot be treated as profits eligible for deduction

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

ITA 319/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B': NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 2289/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

corpus. The ld. AR further submitted that no complaints are received from the parents or students regarding charging of development fees and collection of management fees for incurring capital expenditure is allowed by UGC notification dated October 1997 as per the prescribed guidelines. 38. The ld DR argued that

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 2251/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

corpus. The ld. AR further submitted that no complaints are received from the parents or students regarding charging of development fees and collection of management fees for incurring capital expenditure is allowed by UGC notification dated October 1997 as per the prescribed guidelines. 38. The ld DR argued that

ARCIL SBPS 001 I TRUST ,MUMBAI vs. DCIT(TDS)-1(1), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4700/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Feb 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararcil Sbps 001 I Trust Dcit (Tds)-(1)(1), The Ruby, 10Th Floor, 29, Mtnl Building, Senapati Bapat Marg, Vs. Cumballa Hills, Dadar (W), Mumbai- Pedder Road, 400 028 Mumbai-400 026 Pan/Gir No. Aabta3859J (Applicant) (Respondent) Assessee By Shri Rahul Sarda, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 04.02.2026

Section 115TSection 133Section 194LSection 201Section 201(1)Section 250

utilises the same for acquisition of financial assets. The financial assets are realised over a period and the surplus, after adjusting expenses and management fees, is distributable to the Security Receipt holders in accordance with the trust deed and regulatory framework. 3. A survey under section

OSG (INDIA) PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE-3(1), GURGAON

In the result, appeal of the assessee is allowed for statistical purposes

ITA 4925/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

Section 143(3)Section 144B

consumable 16212781 TNMM and raw materials 2. Import of finished 189157950 goods 3. Export of manufactured 9697933 goods 4. Commission Income 6838613 5. Management Fees 2789936 6. Import of machineries 21953 Other method 7. Foreign technician 1392828 expenses / job work/ others 8. Reimbursement of 8244887 expenses 3.3 The TPO noted ... that the assessee had paid a sum of Rs. 27,89, 936/- to its AE on account of ‘Management fees’. The TPO noted that as per OECD guidelines primarily the assessee had failed to substantiate that any services have been rendered by the AE for which management fee was paid

ASSISSTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

ITA 1763/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short “Ld.Cit(A)”) Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The ‘Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and
Section 143(3)Section 43(1)Section 43(6)

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R

ASSISSTANT COMMISSIONER OF INCOME CORPORATE CIRCLE 1-1, CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

ITA 1731/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short "Ld.Cit(A)") Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The 'Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and
Section 143(3)Section 43(1)Section 43(6)

आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक

ASSISSTANT COMMISIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

ITA 1682/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 Jan 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short “Ld.Cit(A)”) Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The ‘Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and
Section 143(3)Section 43(1)Section 43(6)

आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक

DCIT (TDS)-2(3), MUMBAI, MUMBAI vs. TATA PLAY LIMITED, MUMBAI

ITA 5623/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Jan 2026AY 2016-17

आयकर अपीलीय अधिकरण न्याय पीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE

CENTRE FOR E-GOVERNANCE ,BANGALORE vs. DCIT, EXEMPTION, CIRCLE-1 , BANGALORE

ITA 936/BANG/2025[2021-22]Status: DisposedITAT Bangalore31 Dec 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2021-22

For Appellant: Shri S Parthasarthi, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 11Section 11(1)(a)Section 12ASection 2(15)

significant receipts from private institutions in the form of tender processing fees, e-auction fees, supplier registration fees, renewal fees, catalogue PO fees, contract management fees, security fees and transaction fees. The AO also noted that the assessee earned a very high amount of interest income ... fees . Page 12 of 30 ii. E-auction Fee iii. Supplier registration fees iv. Supplier registration renewal fee v. Catalogue PO fees vi. Contract Management fees vii. Security fee from private institution and viii. Transaction fee from private institutions Whereas the expenditure side largely include charges such as 1. salaries

DCIT, CIRCLE-10(1), DELHI vs. INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED, DELHI

ITA 2917/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

term deposits. 2(b) Interest on staff loans. 2(c) Incomes under the head business service charges which includes following: Business ServiceCharges Refund of management fees Rs.78,26,350/- Lead institution fees Rs. 85,453/- Fees based activity Rs.25,10,326/- Miscellaneous Income- others Rs.1,20,26,745/- Interest rate ... business service charges, we find that in AY: 2010-11 this head involves the following: Sr. No. Details of Income Amount (a) Refund of management fees R.78,26,350 (b) Lead institution fees Rs.85,453 (c) Fees based activity Rs.25,10,326 (d) Interest rate swap income Rs.2

DCIT, CIRCLE-10(1), DELHI vs. INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED, DELHI

ITA 2916/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

term deposits. 2(b) Interest on staff loans. 2(c) Incomes under the head business service charges which includes following: Business ServiceCharges Refund of management fees Rs.78,26,350/- Lead institution fees Rs. 85,453/- Fees based activity Rs.25,10,326/- Miscellaneous Income- others Rs.1,20,26,745/- Interest rate ... business service charges, we find that in AY: 2010-11 this head involves the following: Sr. No. Details of Income Amount (a) Refund of management fees R.78,26,350 (b) Lead institution fees Rs.85,453 (c) Fees based activity Rs.25,10,326 (d) Interest rate swap income Rs.2

DCIT, CIRCLE-10(1), DELHI vs. INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED, DELHI

ITA 2915/DEL/2024[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

term deposits. 2(b) Interest on staff loans. 2(c) Incomes under the head business service charges which includes following: Business ServiceCharges Refund of management fees Rs.78,26,350/- Lead institution fees Rs. 85,453/- Fees based activity Rs.25,10,326/- Miscellaneous Income- others Rs.1,20,26,745/- Interest rate ... business service charges, we find that in AY: 2010-11 this head involves the following: Sr. No. Details of Income Amount (a) Refund of management fees R.78,26,350 (b) Lead institution fees Rs.85,453 (c) Fees based activity Rs.25,10,326 (d) Interest rate swap income Rs.2

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