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5,868 results for “transfer pricing”

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Key Topics

Addition to Income70 Section 143(3)54 Transfer Pricing35 Section 92C25 Section 153A24 Comparables/TP24 Disallowance23 Section 144C21 Section 26319

COMMISSIONER OF INCOME TAX vs. AMADEUS INDIA PVT LTD

Appeal is dismissed

ITA/938/2011HC Delhi28 Nov 2011

For Appellant: Ms Suruchi AggarwalFor Respondent: Mr M.S. Syali, Sr. Advocate with Mr Mayank Nagi &

Section 144CSection 260ASection 92BSection 92CSection 92E

Transfer Pricing Officer to determine the arm’s length price, he can refer the matter to the Transfer Pricing Officer

DCIT, NEW DELHI vs. M/S. BBC WORLD INDIA (P) LTD., NEW DELHI

In the result appeal of the assessee and the learned assessing officer are allowed for statistical purposes

Showing 1–20 of 5,868 · Page 1 of 294

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Double Taxation/DTAA17

Section 271(1)(c)15

ITA 5556/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Oct 2019AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

Section 250Section 92C

Transfer Pricing Officer on 10/12/2003 u/s 92CA of the income tax act. 6. The learned Transfer Pricing Officer passed an order

PCIT-1, NEW DELHI vs. BEAM GLOBAL SPIRITS & WINE (INDIA)PVT.LTD.

ITA/155/2022HC Delhi07 Mar 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 92BSection 92F

price and make the transfer pricing adjustment by substituting the arm's length price for the contract price. 63. A reading

PCIT-1, NEW DELHI vs. BEAM GLOBAL SPIRITS & WINE (INDIA) PVT. LTD.

ITA/156/2022HC Delhi07 Mar 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 92BSection 92F

price and make the transfer pricing adjustment by substituting the arm's length price for the contract price. 63. A reading

DCM SHRIIRAM LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE- 3 , NEW DELHI

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR

Section 133(6)Section 143Section 143(3)Section 144Section 92C

Transfer Pricing Officer 1 (2), New Delhi, [learned Transfer Pricing Officer/TPO] to determine the arm’s-length price of the international

NOBLE RESOURCES & TRADING INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal is allowed with above direction

ITA 1847/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR

Section 143Section 144CSection 92C

transfer pricing practices, taxpayers should provide reliable evidence and document, as part of their transfer pricing documentation, the price-setting

NOBLE RESOURCE & TRADING INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed with above direction

ITA 1827/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR

Section 143Section 144CSection 92C

transfer pricing practices, taxpayers should provide reliable evidence and document, as part of their transfer pricing documentation, the price-setting

M/S ATOTECH INDIA LTD.,,GURGAON vs. ACIT, GURGAON

In the result ground No. 1 of the appeal of the assessee with respect to the above issue is allowed with above direction

ITA 3679/DEL/2013[2005-06]Status: DisposedITAT Delhi25 Oct 2016AY 2005-06

Bench: I.C.Sudhir & Shri Prashant Maharishi & Atotech India Ltd, Acit, 66, Km Stone, Nh-8, Gurgaon Circle, Vs. Delhi Jaipur Highway, Gurgaon Gurgaon Pan:Aaccm0338G (Appellant) (Respondent)

For Appellant: Sh. Kanchan Kaushal, CAFor Respondent: Sh. Amit Raj, Sr. DR

Section 234BSection 250Section 271(1)(c)Section 926Section 926(2)

transfer pricing officer for the determination of the arm’s length price of the international transactions. The Ld. transfer pricing

MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result ground No. 14 of the appeal of the assessee is dismissed

ITA 6648/DEL/2016[2012-13]Status: DisposedITAT Delhi11 May 2017AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimckinsey Knowledge Centre India Pvt. Vs. Dcit, Ltd, Circle-16(2) 3Rd Floor, Block-Iii, Vatika Business Park, New Delhi Sector-49, Sohna Road, Gurgaon Pan:Aaccm2356G (Appellant) (Respondent)

For Appellant: Shri Porus KakaFor Respondent: Shri Amrendra Kumar, CIT DR

Section 143(3)Section 143(3)(ii)Section 144CSection 92C

transfer-pricing document of the assessee, the Ld. Transfer Pricing Officer mentioned that assessee has used one source global business

M/S. BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. JCIT, DEHRADUN

ITA 1170/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Apr 2017AY 2010-11

Bench: Shri I. C. Sudhir & Shri Prashant Maharishibg Exploration & Production Jcit, India Ltd, International Taxation, Bg House, Dehradun Vs. Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai Pan:Aaace4569K (Appellant) (Respondent) Dcit, Bg Exploration & Production International Taxation, India Ltd, Bg House, Lake Dehradun Boulevard Road, Hiranandani Vs. Business Park, Powai, Mumbai Pan: Aaace4569K (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Swain, CIT DR

Section 143(3)Section 144CSection 144C(5)Section 37(1)Section 92

Transfer Pricing Officer for determination of arm‘s length price of the above transactions. According to the transfer pricing documentation

(Now known as Sony India Limited)

ITA/16/2014HC Delhi16 Mar 2015

transfer pricing order is to determine whether the transfer price is the same price which would have been agreed for by independent

COMMISSIONER OF INCOME TAX vs. MENTOR GRAPHICS (NOIDA) PVT.LTD

The appeal is allowed

ITA/1114/2008HC Delhi04 Apr 2013

For Appellant: Ms Suruchii AggarwalFor Respondent: Mr M.S. Syali, Sr. Adv. with Ms Husnal Syali

price to the Transfer Pricing Officer. That being the position, it is clear that the Transfer Pricing Officer, in view

LI & FUNG INDIA PVT LTD vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order dated 25/11/11 of the ITAT Tribunal, Delhi Branch

ITA/306/2012HC Delhi16 Dec 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260ASection 92C

transfer pricing report 2. Service liability Disclosed in transfer pricing report 3. Capacity utilization risk Disclosed in transfer pricing report

LIUGONG INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed, as indicated above

ITA 1482/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Jun 2016AY 2010-11

Bench: Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Manoj Pardasani, CAFor Respondent: Sh. Amrendra Kumar, CIT/DR

Section 143(3)Section 144C(5)

price, makes it clear that the transfer pricing adjustment is made by substituting the arm's length price for the price

RANBAXY LABORATORIES LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

ITA 196/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

For Appellant: 1. Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Amrendra Kumar, CIT, DR

Section 143Section 143(3)Section 92D

transfer pricing in India, it has been observed as under: ―10.4. Emerging Transfer Pricing Challenges in India 10.4.1. Transfer pricing

JINDAL STAINLESS LTD.,HISAR vs. DCIT, NEW DELHI

Accordingly, ground number 2 of the appeal of the learned AO for 2007 – 08 is dismissed

ITA 6337/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Nov 2018AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kumar Parnav, Sr. DR

Section 92CSection 92C(2)

prices and all that the Transfer Pricing Officer is to see is whether the variation in such prices vis-a-vis the prices

DCIT, NEW DELHI vs. M/S JSL LTD.,, HISAR

Accordingly, ground number 2 of the appeal of the learned AO for 2007 – 08 is dismissed

ITA 4110/DEL/2013[2007-08]Status: DisposedITAT Delhi19 Nov 2018AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kumar Parnav, Sr. DR

Section 92CSection 92C(2)

prices and all that the Transfer Pricing Officer is to see is whether the variation in such prices vis-a-vis the prices

M/S. SIS LIVE,GURGAON vs. ACIT, NEW DELHI

In the result the ground No

ITA 1313/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

Bench: I.C.Sudhir & Shri Prashant Maharishisis Live Acit, C/O. Srbc & Associates Llp, Central Circle-17, Room No. Vs. Golf View Corporate Tower B, 356, E-2, Sector-42, Sector Road, Gurgaon Pan:Abrfs4787L (Appellant) (Respondent)

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Shri NC Swain, CIT DR (OSD)

transfer pricing adjustment in computing the total income of the assessee. Admittedly no addition was made on transfer pricing issues

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1662/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr

Section 144CSection 92BSection 92F

price, makes it clear that the transfer pricing adjustment is made by substituting the arm's length price for the price

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2019AY 2012-13

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr

Section 144CSection 92BSection 92F

price, makes it clear that the transfer pricing adjustment is made by substituting the arm's length price for the price