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24 results for “transfer pricing”+ Section 194Jclear

Sorted by relevance

Mumbai87Delhi24Bangalore15Indore5Jaipur4Ahmedabad2Raipur2Chennai1Visakhapatnam1Surat1Jodhpur1

Key Topics

Section 194H27Addition to Income14Section 143(3)11Section 201(1)11Deduction11Section 9(1)(vi)8TDS8Section 143(2)6Section 142(1)6

TUPPERWARE INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 9, NEW DELHI

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

ITA 7580/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandraassessment Year: 2013-14

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Mahesh Shah, CIT(DR)
Section 143(3)Section 144

194J. The assesee did not do TDS hence the expenditure was disallowable under section 40(a)(ia). The addition made by the AO is confirmed the objection is dismissed.” 22. Aggrieved, the assessee is before the Tribunal. 22.1 The Ld. AR reiterated the submissions made before the Hon’ble DRP/Ld. AO. He further submitted that the assessee has paid consideration

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

Showing 1–20 of 24 · Page 1 of 2

Section 14A6
Section 133A6
Disallowance6
ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

prices--the relationship may in a given case be that of an independent contractor. The facts of each case and the authority given by the "principal" to the franchisees matter and are determinative. 40. An independent contractor is free from control on the part of his employer, and is only subject to the terms of his contract. But an agent

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship

PCL FOODS PVT. LTD.,GURGAON vs. ADDI CIT, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

In the result, this appeal of the assessee is partly allowed

ITA 442/DEL/2021[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Pcl Foods Private Limited, Additional / Joint/ Unit No.-219, Plot No. 2, Deputy/Assistant Vardhman Crown Mall, Lsc, Vs Commissioner Of Income Sector 19, Dwarka, New Tax/ Income Tax Officer, Delhi-110075. National E-Assessment Centre, Delhi. Pan- Aahcp3493L Assessee Revenue

Section 143(3)Section 92C

transfer pricing study initially identified only one comparable, namely M/s Sakuma Exports Ltd., and applied the Transactional Net Margin Method (TNMM) as the most appropriate method. The TPO observed that the assessee's business of rice trading is not of such a unique or specialized nature as to warrant only a single comparable and further noted that the turnover filter

ERNST & YOUNG U.S. LLP,NOIDA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI, NEW DELHI

In the result, bot the appeals of the assessee stand allowed

ITA 1254/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Jul 2025AY 2018-19

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandraita No.1243/Del/2025 (Assessment Year 2022-23) Ernst & Young U.S. Llp Acit, Circle, C/O Authorized Representative, International Tax- Ernst & Young Llp, Vs. 1(2)(2), New Delhi. 5Th Floor, Tower-2, Plot No.2B, Sector-126, Noida, Gautam Budh Nagar (U.P.)-201304. Pan-Aadfe0355M (Appellant) (Respondent) Assessee By Shri S. Ganesh, Sr. Adv. & Ms. Ananya Kapoor, Adv. Department By Shri Nikhil Kumar Govila, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 31/07/2025 O R D E R Per Bench: The Present Appeals Of The Assessee Are Arising Out From The Order Of Ld. Assessing Officer Dated 18Th December, 2024 & 12Th December, 2024 & Relates To Assessment Year 2018-19 & Assessment Year 2022-23 Respectively.

Section 139(4)

Transfer Pricing Officer that these payments were reimbursement in the hands of the assessee and the reimbursement was accepted as such at arm's length. Once the character of the payment is found to be in the nature of reimbursement of the expenses, it cannot be income chargeable to tax." 14. A Division Bench of this Court in Commissioner

ERNST & YOUNG U.S. LLP,NOIDA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI, NEW DELHI

In the result, bot the appeals of the assessee stand allowed

ITA 1243/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Jul 2025AY 2022-23

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandraita No.1243/Del/2025 (Assessment Year 2022-23) Ernst & Young U.S. Llp Acit, Circle, C/O Authorized Representative, International Tax- Ernst & Young Llp, Vs. 1(2)(2), New Delhi. 5Th Floor, Tower-2, Plot No.2B, Sector-126, Noida, Gautam Budh Nagar (U.P.)-201304. Pan-Aadfe0355M (Appellant) (Respondent) Assessee By Shri S. Ganesh, Sr. Adv. & Ms. Ananya Kapoor, Adv. Department By Shri Nikhil Kumar Govila, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 31/07/2025 O R D E R Per Bench: The Present Appeals Of The Assessee Are Arising Out From The Order Of Ld. Assessing Officer Dated 18Th December, 2024 & 12Th December, 2024 & Relates To Assessment Year 2018-19 & Assessment Year 2022-23 Respectively.

Section 139(4)

Transfer Pricing Officer that these payments were reimbursement in the hands of the assessee and the reimbursement was accepted as such at arm's length. Once the character of the payment is found to be in the nature of reimbursement of the expenses, it cannot be income chargeable to tax." 14. A Division Bench of this Court in Commissioner

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

price could not have been made under that section. Further, the Tribunal held that the transactions were entered by the assessee on account of commercial expediency and when the recipients had paid tax on payments received from the assessee company, disallowance could not be made by applying provisions of section 40A(2) of the Act. It would be pertinent

ESS (FORMERLY KNWON AS ESPN STAR SPORTS),MUMBAI vs. ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXTION, NEW DELHI

Appeal of the assessee is partly allowed

ITA 7903/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 143(3)Section 144C(13)Section 234BSection 253Section 271Section 9

Transfer pricing Officer (“TPO”) after obtaining the prior approval of the Competent Authority. However, he did not propose any adjustment. Thereafter, a draft assessment order was passed whereby the Assessing officer proposed addition of royalty income amounting to Rs. 752,16,50,223/-. Aggrieved against this the assessee filed its objection before the learned Dispute Resolution Panel (DRP), who after

ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI vs. SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC, USA

In the result, the appeal of the revenue is dismissed

ITA 7354/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

price and the right time while being assured of complying with industry standards and regulations when using our solution. Our product merchandising solution will enable you to: Increase Revenue • Provides opportunity to generate incremental revenue through the sale of ancillary products and services • Provides connection to the largest global travel marketplace with access to more than 55,000 agency locations

SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC,NEW DELHI vs. ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 5782/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

price and the right time while being assured of complying with industry standards and regulations when using our solution. Our product merchandising solution will enable you to: Increase Revenue • Provides opportunity to generate incremental revenue through the sale of ancillary products and services • Provides connection to the largest global travel marketplace with access to more than 55,000 agency locations

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT, INTL. TAXATION, CIRCLE- 3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

ITA 393/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Dec 2023AY 2014-15

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

194J (as per 26AS), were found to be more than the receipts disclosed in ITR- 4/5/6. In response to the statutory notices, Shri Nirmal Malpani, the learned Authorized Representative, attended the proceedings before the AO. After considering the submissions of the assessee, the AO passed draft assessment order. Thereby he proposed to assess the total income

VOLVO INFORMATION TECHNOLOGY AB,SWEDEN vs. DCIT INT. TAX. CIRCLE -3(1)(1), NEW DELHI

In the result, assessee’s appeals in ITA No

ITA 2780/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

194J (as per 26AS), were found to be more than the receipts disclosed in ITR- 4/5/6. In response to the statutory notices, Shri Nirmal Malpani, the learned Authorized Representative, attended the proceedings before the AO. After considering the submissions of the assessee, the AO passed draft assessment order. Thereby he proposed to assess the total income

ERNST AND YOUNG U.S. LLP,UNITED STATES vs. ACIT, CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3253/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Aug 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

For Appellant: Sh. S. Ganesh, Sr. Adv. &For Respondent: Sh. Vivek Vardhan, Sr. DR
Section 143(3)Section 144CSection 192

Transfer Pricing Officer that these payments were 14 Ernst and Young U.S. LLP reimbursement in the hands of the assessee and the reimbursement was accepted as such at arm’s length. Once the character of the payment is found to be in the nature of reimbursement of the expenses, it cannot be income chargeable to tax.” 14. A Division Bench

BOOKING.COM B.V.,THE NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, DELHI

In the result, the appeal of the assessee is allowed

ITA 2033/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarbooking.Com B.V. Vs. Acit, Circle -1(1)(2) Oosterdokskade 163, International Taxation, 1011 Dl, Amsterdam, The Civic Centre, Minto Road, Netherlands, New Delhi – 110002 Haryana 122002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagcb2395A Appellant .. Respondent

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. M.S. Nethrapal, CIT, DR
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 151

194J, etc.). The recorded reasons in the notice under section 148A(b) of the Act fail to establish how the Appellant's income is taxable under the Act or the DTAA except saying that there are receipts from India and those have been subjected to withholding. 23. There is no linkage between the material on record and the formation

VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LTD WHICH MERGED WITH IDEA CELLULAR LTD AND NOW KNOWN AS VODAFONE IDEA LTD),NEW DELHI vs. ACIT, CIRCLE-78(1), NEW DELHI

The appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 37/DEL/2023[2012-12]Status: DisposedITAT Delhi05 Jun 2024AY 2012-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vodafone Idea Ltd. (Earlier Known As Vs Acit, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P Assessment Year: 2012-13 Acit, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), Known As Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Vibhu Jain, Advocate Revenue By : Shri Amit Katoch, Sr. Dr & Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 05.06.2024

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Amit Katoch, Sr. DR &
Section 133ASection 194HSection 194JSection 201Section 201(1)

section (1A) of the Act was issued to examine whether the assessee had duly deducted TDS as required to be made on the element of discount/margins granted on account of sale of SIM cards/recharge vouchers/talk time. The AO was of the view that TDS should have been deducted u/s 194H of the Act. Secondly, the AO had show caused

ACIT, CIRCLE-78(1), NEW DELHI vs. VODAFONE MOBILE SERVICES, NEW DELHI

The appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 137/DEL/2021[2012-13]Status: DisposedITAT Delhi05 Jun 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vodafone Idea Ltd. (Earlier Known As Vs Acit, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P Assessment Year: 2012-13 Acit, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), Known As Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Vibhu Jain, Advocate Revenue By : Shri Amit Katoch, Sr. Dr & Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 05.06.2024

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Amit Katoch, Sr. DR &
Section 133ASection 194HSection 194JSection 201Section 201(1)

section (1A) of the Act was issued to examine whether the assessee had duly deducted TDS as required to be made on the element of discount/margins granted on account of sale of SIM cards/recharge vouchers/talk time. The AO was of the view that TDS should have been deducted u/s 194H of the Act. Secondly, the AO had show caused

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 676/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

price, provided the change is bona fide and the new system is continued in subsequent years.” (emphasis supplied)  The Calcutta High Court in the case of Snow-White Food Products Co. Ltd vs CIT [1983] 141 ITR 861 (refer Page 338-344 of Paper Book Vol-2)observed if one regular method of accounting is substituted by another regular method