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206 results for “transfer pricing”+ Survey u/s 133Aclear

Sorted by relevance

Delhi206 Mumbai174 Hyderabad105 Jaipur76 Bangalore54 Chennai38 Rajkot33 Ahmedabad30 Chandigarh18 Guwahati16 Agra14 Indore14 Kolkata12 Raipur11 Pune7 Surat6 Patna6 Lucknow5 Visakhapatnam4 Amritsar3 Cochin3 Nagpur2 Varanasi1 Cuttack1

Key Topics

Addition to Income70 Section 153C52 Bogus Purchases39 Section 143(3)37 Section 153A37 Disallowance36 Section 14833 Survey u/s 133A30 Unexplained Investment28

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. PSK FINANCE SOLUTIONS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 663/DEL/2021[2016-17]Status: DisposedITAT Delhi15 May 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Sanket Milind Joshi, CAFor Respondent: Sh. Subhash Chandra, CIT-DR

Section 127Section 132(4)Section 132ASection 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 271FSection 69A

Showing 1–20 of 206 · Page 1 of 11

...

survey operation u/s 133A of the Income Tax Act was conducted on the business premises of Shri Jai Shiv Saxena on 10.09.2015 at Office No. 135, B Brigade Garden, Church Street, Bangalore. During the course of the survey action, it was found that Mr. Saxena was looking after the operations of the appellant company at Bangalore since the year 2013.It

GENPACT SERVICES LLC,GURGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - INT TAX 1(3)(1), DELHI

In the result, appeal of the assessee is partly allowed

ITA 4477/DEL/2024[2020-21]Status: DisposedITAT Delhi31 Jul 2025AY 2020-21

Bench: Shri Prakash Chand Yadav\Nand\Nshri Brajesh Kumar Singh\N\Nita No. 4477/Del/2024\N[Assessment Year: 2020-21]\N\N| Genpact Services Llc,\Nplot 22A & B, Sector 18,\Nudyog Vihar,\Ngurgaon, Haryana-122002\Npan-Aaccg3353P\Nappellant\N|\Nassistant Commissioner Of Income\Ntax, Circle-International Tax-1(3)(1),\Nvs Delhi-110002\Nrespondent\N\N| Appellant By\Nshri Vishal Kalra, Adv.,\Nms. Reema Malik, Adv.& Ms.\Nsnigdha Gautam, Adv.\Nrespondent By\Nshri S.K. Jadhav, Cit Dr\N\Ndate Of Hearing\N30.07.2025\Ndate Of Pronouncement\N31.07.2025\N\Norder\N\Nper Brajesh Kumar Singh, Am,\Nthis Appeal By The Assessee Is Directed Against The Order Of The\Nassessing Officer Dated 29.07.2024 Passed U/S 143(3) R.W.S.144C(13) Of\Nthe Income Tax Act, 1961 (Hereinafter ‘The Act') In Pursuance To The\Ndirections Of Dispute Resolution Panel Dated 25.06.2024 Pertaining To\N Assessment Year 2020-21.\N2. The Relevant Facts Are That The Assessee Is An Indian Branch Office Of\Ngenpact Llc, A Usa Company. The Assessee Is A Service Provider\Nrendering Off-Shore Support Services Akin To Bpo Services, Including\Ncollections/Analytics Call Centre Services & Other Back-Office Support\Nservices To Its Aes. The Assessee Is Responsible For Rendering The\Ndesignated Bpo / Collections Services From Its Facility / Infrastructure In\Nindia. As For Assessment Year 2020-21, The Assessee Filed Its Return Of\Nincome (Roi') Declaring An Income Of Inr 20,57,10,540/- On 07.01.2021.\Nduring The Course Of Scrutiny, The Assessing Officer Made A Reference U/S\N92Ca Of The Act To The Transfer Pricing Officer (Tpo') To Determine The\Narm'S Length Price (‘Alp') In Respect Of International Transaction Entered\Ninto By The Assessee.\N2.

Section 133ASection 143(3)Section 92C

Transfer Pricing Officer (TPO') to determine the\nArm's Length Price (‘ALP') in respect of International transaction entered\ninto by the assessee.\n2. 1. The ld. TPO proposed an adjustment of Rs.9,32,12,889/- in his\norder passed u/s 92CA(3) of the Act dated 27.07.2023. The TPO changed\nthe cost allocation methodology from headcount ratio to salary expenses

HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI

In the result, the appeal filed by assessee is allowed and the Stay

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing

Section 12ASection 133ASection 143(2)Section 80G

133A of Act was conducted by Investigation Wing of Income Tax Department at Delhi on 10.09.2021 at the following two premises of the assessee: (i) Plot No. 809, 2nd Floor, Rd-42C, Sector-42, Gurugram (Office premise) (ii) 1325-basement, Sector-43, Gurugram Haryana (Office-cum-Godown premise) 4. Evidences collected during the survey were shared by the Investigation Wing

ACIT,, NEW DELHI vs. M/S VATIKA LIMITED,, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3596/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Apr 2023AY 2011-12

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2376/DEL/2017[2007-08]Status: DisposedITAT Delhi20 Apr 2023AY 2007-08

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT,, NEW DELHI vs. M/S VATIKA LIMITED,, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3595/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Apr 2023AY 2010-11

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT, NEW DELHI vs. M/S. U.K. PAINTS INDIA PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2687/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Apr 2023AY 2008-09

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT, NEW DELHI vs. M/S. U.K. PAINTS INDIA PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2688/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Apr 2023AY 2009-10

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2380/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Apr 2023AY 2011-12

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2378/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Apr 2023AY 2009-10

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2379/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Apr 2023AY 2010-11

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT,, NEW DELHI vs. M/S VATIKA LIMITED,, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3591/DEL/2017[2006-2007]Status: DisposedITAT Delhi20 Apr 2023AY 2006-2007

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT, NEW DELHI vs. M/S. U.K. PAINTS INDIA PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2686/DEL/2017[2007-08]Status: DisposedITAT Delhi20 Apr 2023AY 2007-08

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT,, NEW DELHI vs. M/S VATIKA LIMITED,, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3594/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Apr 2023AY 2009-10

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT,, NEW DELHI vs. M/S VATIKA LIMITED,, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3597/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Apr 2023AY 2012-13

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2377/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Apr 2023AY 2008-09

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2381/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Apr 2023AY 2012-13

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 2382/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Apr 2023AY 2013-14

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

ACIT,, NEW DELHI vs. M/S VATIKA LIMITED,, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3598/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Apr 2023AY 2013-14

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording

VATIKA LTD.,GURUGRAM vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

ITA 3705/DEL/2017[2006-07]Status: DisposedITAT Delhi20 Apr 2023AY 2006-07

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

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR

133A were carried out on the premises of Vatika Group on 16.01.2013. During the search and survey operation, various incriminating documents pertaining to Vatika Group were alleged to have been found and seized. 3. The case of the assessee company was re-opened u/s 147/148 of the Income Tax Act, 1961 for the assessment year 2006-07 after recording