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2 results for “reassessment”+ Section 92Dclear

Sorted by relevance

Mumbai32Delhi13Bangalore11Ahmedabad8Kolkata6Pune4Jaipur3Agra2Chennai2Hyderabad2Karnataka2Cochin1Raipur1Rajkot1Varanasi1

Key Topics

Section 143(3)6Section 144C(13)4Section 1532Transfer Pricing2Limitation/Time-bar2Comparables/TP2

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 8(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1358/HYD/2024[2021-22]Status: DisposedITAT Hyderabad12 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1358/Hyd/2024 Assessment Year 2021-2022 Dsm Shared Services India Private Limited, The Dcit, Circle-8(1), Hyderabad – 500 081. Hyderabad – 500 081. Vs. Telangana. Telangana. Pan Aadcd8407C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09.12.2025 घोषणा की तारीख/Pronouncement: 12.12.2025 आदेश/Order

For Appellant: CA Aliasgar RampurawalaFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144C(13)Section 153Section 92C(3)

92D of the Act and hence no penalty is imposable as per the provisions of section 273B of the Act The Appellant prays that directions be given to grant all such relief arising from the grounds of appeal mentioned supra and all consequential relief thereto. The Appellant craves leave to add to and/or to alter. amend, rescind, modify the grounds

GAINSIGHT SOFTWARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERSABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 796/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92D

92D of the Act read with rule 10D of the Income Tax Rules, 1962. 5. On the facts and circumstances of the case and in law, the Ld. TPO / Ld. AO / Ld. DRP erred in: a. rejecting certain filters adopted in the transfer pricing study; and b. application of certain filters which are not relevant to the Appellant. Comparability