Which cases are most cited on Section 144C(2)?

Sir Kikabhai Premchand v. CIT (116 ITR 425) — 27 citing judgments; (India) (P.) Ltd. v. ITO (87 Taxmann.com 251) — 25 citing judgments; Smt. Saroj Aggarwal v. CIT (156 ITR 497) — 20 citing judgments; Jitendra Mohan v. ITO (11 SOT 594) — 18 citing judgments; PCIT v. Vembu Vaidyanathan (108 Taxmann.com 339) — 13 citing judgments.

How many judgments are there on Section 144C(2)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 144C(2) of the Income Tax Act, 1961.

Section 144C(2) of the Income Tax Act

Q: What is the leading case on Section 144C(2) of the Income Tax Act?

Sir Kikabhai Premchand v. CIT (116 ITR 425) is the decision most relied on for Section 144C(2), cited in 27 judgments. A person cannot enter into a contract with themselves, meaning no profit or loss can arise from self-dealing. This principle applies to the computation of profits under domestic income tax law but does not necessarily extend to profit attribution under tax treaties for permanent establishments.

The decision most relied on for Section 144C(2) is Sir Kikabhai Premchand v. CIT (116 ITR 425), cited in 27 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 144C(2)

Sir Kikabhai Premchand v. CIT

116 ITR 425 · 1979 · High Court

citing judgments

A person cannot enter into a contract with themselves, meaning no profit or loss can arise from self-dealing. This principle applies to the computation of profits under domestic income tax law but does not necessarily extend to profit attribution under tax treaties for permanent establishments.

(India) (P.) Ltd. v. ITO

87 Taxmann.com 251 · 2017 · High Court

citing judgments

Smt. Saroj Aggarwal v. CIT

156 ITR 497 · 1985 · Supreme Court

citing judgments

Jitendra Mohan v. ITO

11 SOT 594 · 2007 · ITAT

citing judgments

PCIT v. Vembu Vaidyanathan

108 Taxmann.com 339 · 2019 · Supreme Court

citing judgments

Spencers & Co. Ltd. 132TTJ 468 (Mum) Ms. Neeta A Patel v. ITO

137 TTJ 307 · 2011 · ITAT

citing judgments

CIT v. A Suresh Rao

223 Taxmann 228 · 2014 · High Court

citing judgments

Nirmal Kumar Seth v. CIT

17 Taxmann.com 127 · 2012 · High Court

citing judgments

Transwitch India (P.) Ltd. v. Dy. CIT

21 Taxmann.com 257 · 2012 · High Court

citing judgments

Judgments on Section 144C(2)

RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the Assessees are allowed

ITA 4421/DEL/2024[2020-2021]Status: DisposedITAT Delhi29 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrenew Wind Energy (Shivpur) Vs The Deputy Commissioner Of Private Limited, 138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikaji Cama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4810H New Delhi Appellant Respondent Renew Wind Energy (Rajkot) Vs The Deputy Commissioner Of Private Limited,138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikajicama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4553H New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

MANISHA DEVNANI,MUMBAI vs. INT TAX WARD2(1)(1) MUMBAI, MUMBAI

In the result, the appeal is rejected as non

ITA 344/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19

For Appellant: Mr. Varis Isani (Virtually appeared)For Respondent: 19/01/2026

Section 115BSection 144C(3)Section 147Section 56(2)(x)Section 69

VODAFONE MOBILE SERVICES LTD.,AHMEDABAD vs. DCIT, NEW DELHI

ITA 922/DEL/2017[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokarvodafone Mobile Dcit Circle-26(2), C.R. Building, New Services Limited Delhi-110015 (Former Known As Vs. Vodafone West Limited). Vodafone House, B-Wing, 4Th Floor, Corporate Road, Prahladnagar, Ahmedabad-380015 Pan/Gir No. Aaacs4457Q (Applicant) (Respondent) Assessee By Shri Ketan Ved & Shri Ninad Patade, Ld. Ars Revenue By Shri Pankaj Kumar, Ld. Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 09 .01.2026

Section 143(1)Section 143(3)Section 144CSection 144C(2)Section 144C(4)Section 144C(5)Section 14ASection 37(1)Section 92C

SRESTA NATURAL BIOPRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 711/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The Dcit, Circle-3(1), Vs. Pin – 500 081. Hyderabad – 500 081. Telangana. Telangana. Pan Aahcs9571J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 143(3)Section 144Section 144CSection 144C(5)Section 153Section 92CSection 92C(3)

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

HASEEB MOHAMMED IQBAL SHAIKH ,MUMBAI vs. ITO, INT TAX 4(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 235/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2016-17 Haseeb Mohammed Iqbal Shaikh Income Tax Officer, 9/301, Vijay Park Ghodbunder (International Taxation)- Road, Kasarvadavli, Thane, Vs 4(2)(1), Mumbai - 400601 Mumbai (Pan : Bscps9388A) (Appellant) (Respondent) Present For: Assessee : Shri Nishant Thakkar, Shri Rajesh Poojary & Ms. Jasmin Amalsadwala, Advocates Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 14.08.2025 Date Of Pronouncement : 11.11.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Assessment Passed Under The Directions Of Dispute Resolution Panel-1, Mumbai, Vide Order No. Itba/Drp/F/144C(5)/2024-25/1070521602(1), Dated 21.11.2024, Passed U/S. 144C(5) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Assessment Year 2016-17. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. Reassessment Proceedigns: 1.1 The Income Tax Officer 1 (1), Thane ("The J.A.O.") Erred In Passing The Order U/S. 148A(D) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 28Th March 2023 & Issuing Notice U/S. 148 Of The Act On 29Th March 2023 In Violation Of The Provisions Of Section 151A Of The Act Read With E-Assessment Of Income Escaping Assessment Scheme, 2022. 2 Haseeb Mohammed Iqbal Shaikh Ay 2016-17

For Appellant: Shri Nishant Thakkar, Shri Rajesh Poojary and Ms. Jasmin Amalsadwala, AdvocatesFor Respondent: Shri Krishna Kumar, Sr. DR

Section 144Section 144C(5)Section 147Section 148Section 148ASection 151ASection 56Section 56(2)(vii)Section 69Section 69A

MITESHKUMAR DAYALJIBHAI PABARI,BHATIYA vs. ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER , RAJKOT

In the result, the appeal filed by the assessee is allowed, for statistical purposes, in above terms

ITA 420/RJT/2025[2020-21]Status: DisposedITAT Rajkot30 Oct 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151Section 274Section 69

M/S. TBEA SHENYANG TRASFORMER GROUP COMPANY LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INT. TAX.,, VADODARA

Appeal is dismissed

ITA 121/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2013-14

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2013-2014 M/S.Tbea Shenyang Transformer Dcit, International Group Company Limited Vs. Taxation Tbea Green Energy Park Vadodara. National Highway No.8 Village : Miyagam Karjan Vadodara Pan : Aadct 4557 F (Applicant) (Responent) : Assessee By Ms.Amrin Pathan, Ar : Shri Mahesh Shah, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/10/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Arises From The Assessment Order Dated 07.11.2017 Passed By The Deputy Commissioner Of Income Tax, International Taxation, Vadodara [Hereinafter Referred To As “Assessing Officer Or Ao”], Under Section 143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 For Assessment Year 2013-14 In Accordance With The Directions Of The Dispute Resolution Panel – 2, Mumbai [Hereinafter Referred To As “Drp”]

Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(2)Section 144C(5)Section 271(1)(c)Section 92BSection 92CSection 92E

BMW INDIA PVT LTD,HARYANA vs. ACIT CIRCLE1(1), GURGAON

In the result, Appeal of the Assessee is allowed

ITA 2024/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Bmw India Pvt. Ltd. Vs Assistant Commissioner 2Nd Floor, Oberoi Centre Of Income Tax, Circle (1), Building No. 11, Dlf Cyber Hsiidc Building, Vanijya City Dlf Phase, Gurgaon, Nikunj Udhyog Vihar, Haryuana, 122001 Phase-5, Gurgaon, Pan: Aabcb7140C Haryana Appellant Respondent Assessee By Sh. Himanshu S. Sinha-Adv, Ms. Kanika Jain, Adv& Sh. Prashant Meharchandani, Adv Revenue By Sh. S. K. Jadhav, Cit- Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Challenging The Final Assessment Order Passed By Assistant Commissioner Of Income Tax, Circle -1(1)-Gurgaon, Dated 28/06/2022 U/S254R.W. Section 143(3)/144C Of The Income Tax Act, 1961 ('Act' For Short).

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 254Section 254rSection 92C

MASILAMANI KAVITHA, REP. BY MASILAMANI,CHENNAI vs. ITO, INTL TAXATION WARD-1(2), CHENNAI

In the result, the appeal filed by the assessee is dismissed as non-maintainable

ITA 1748/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Aug 2025AY 2020-21

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.1748/ Chny/2025 िनधा"रण वष" /Assessment Year: 2020-21

For Appellant: Shri K.Meenakshi Sundaram, ITPFor Respondent: Mrs. R. Anitha, Addl. CIT

Section 144C(1)Section 144C(2)Section 144C(3)Section 147

ROLLS-ROYCE INDIA PRIVATE LIMITED ,DELHI vs. DCIT TP 3(2)(1), DELHI

The appeal is allowed as indicated above

ITA 252/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Shri Nikhil Tiwari, AdvFor Respondent: Shri S.K. Jadhav, CIT-DR

Section 143(3)Section 144C(5)

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

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

ITA 60/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Jun 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Tarundeep Kaur, CIT, DR

Section 142(1)Section 144C(2)Section 147Section 148Section 2(47)(v)Section 48Section 50CSection 50C(1)Section 50C(2)Section 53A

HANEDA TRADING AND CONSTRUCTION SDN BHD,WEST MALAYSIA vs. DCIT, INTERNATIONAL TAXATION, CIRCLE-1(2), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 1072/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1072 & 2073/Chny/2024 िनधा"रण वष"/Assessment Year:2014-15 Haneda Trading & The Deputy Commissioner Construction Sdn Bhd, Vs. Of Income Tax, Suite 10-01 Subang Square, Circle 1(2), Corporate Tower, Chennai. 47500, Jalan Ss, 15/4G, Subang Jaya Selangor, West Malaysia Pan: Aagch 2363G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 17.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Shri Arjun Raj, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 144(1)(a)Section 144CSection 144C(13)Section 148Section 154Section 250Section 56(2)(vii)

BRAJ KISHORE SINGH,ANDHERI EAST vs. ASSESSING OFFICER INT. TAX WARD 4(2)(1), INTERNATIONAL TAX, MUMBAI

In the result, the appeal is accordingly partly allowed for statistical

ITA 1011/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Jun 2025AY 2015-16

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanbraj Kishore Singh Vs. Assessing Officer 604, Lantana, Nahar Amrit Internatinal Tax Ward Shakti, Chandivali, 4(2)91) Maharashtra -400 072. Room No. 632, Kautilya Bhavan, Pan: Bqips8474H C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051

Section 142(1)Section 144C(1)Section 144C(2)Section 144C(5)Section 147Section 148Section 271(1)(c)Section 274

D S TRADING,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1885/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR

Section 143(3)Section 271A

DARAIUS HOMI BILIMORIA ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-55, MUMBAI

In the result, the various grounds of appeal raised by the

ITA 2593/MUM/2025[2019-20]Status: HeardITAT Mumbai17 Jun 2025AY 2019-20

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Daraius Homi Bilimoria Commissioner Of Income Tax C/O Hfk Madan, 308, Apeejay House, Vs (Appeals) -55, Mumbai. 130, Shahid Bhagatsingh Marg, Mumbai – 400001. [Pan No. Aacpb4087E] Appellant / Assessee Respondent / Revenue

Section 112Section 254(1)Section 48Section 55(2)(b)Section 55A

M/S. PHILIPS ELECTRONICS NEDERLAND B.V.,KOLKATA vs. A.C.I.T.(INTERNATIONAL TAXATION), CIRCLE - 2(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 134/KOL/2023[2020-2021]Status: DisposedITAT Kolkata30 Apr 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.134/Kol/2023 (नििाारण वर्ा / Assessment Year : 2020-2021) M/S Philips Electronics Vs Acit(International Taxation), Nederland B.V. Circle-2(1), Kolkata C/O Deloitte Haskins & Sells Llp Bengal Intelligent Park, Building Omega, 13Th& 14Th Floor, Block- Ep & Gp, Sector-V, Salt Lake Electronic Complex, Kolkata- 700091 Pan No. :Aafcp4361F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररतीकीओरसे /Assessee By : Shri Ketan Ved, Ar राजस्वकीओरसे /Revenue By : Shri Guru Bhashyam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/02/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Assessee Against The Order Dated 31.12.2022, Passed By The Acit, Circle-2(1), It, Kolkata Giving Effect To The Direction Given By The Dispute Resolution Panel-2, New Delhi(In Short The ‘Drp’), Dated 04.11.2022, Thereby Finalizing The Assessment Order In Accordance With The Provisions Of Section 144C(13) R.W.S. 143(3) Of The Act. 2. At The Outset, Ld. Ar Drew Our Attention To The Additional Ground Filed By The Assessee & Submitted That The Appeal Of The Assessee May Be Decided On The Following Additional Grounds Taken By The Assessee :-

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Guru Bhashyam, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 156Section 90(2)