What is the leading case on Section 144C(4) of the Income Tax Act?

Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation) (153 Taxmann.com 162) is the decision most relied on for Section 144C(4), cited in 169 judgments.

How many judgments are there on Section 144C(4)?

BharatTax indexes 79 ITAT, High Court and Supreme Court judgments that turn on Section 144C(4) of the Income Tax Act, 1961.

Section 144C(4) of the Income Tax Act

The decision most relied on for Section 144C(4) is Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation) (153 Taxmann.com 162), cited in 169 of the 79 judgments on BharatTax that turn on this section.

Leading authorities on Section 144C(4)

Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)

153 Taxmann.com 162 · 2023 · High Court

169

citing judgments

Roca Bathroom Products (P.) Ltd. v. Dispute Resolution Panel-2

127 Taxmann.com 332 · 2021 · High Court

citing judgments

Vodafone India Services Pvt. Ltd. v. Union of India

37 Taxmann.com 250 · 2013 · High Court

citing judgments

J.P Morgan Services (P.) Ltd. v. DCIT

70 Taxmann.com 228 · 2016 · Reported

citing judgments

Aurionpro Solutions Ltd. v. ACIT (TS-75-ITAT-2013 (Mum)-TP)

27 ITR (Trib) 276 · 2013 · ITAT

citing judgments

Gemstar Construction (P.) Ltd. v. Union of India

135 Taxmann.com 220 · 2022 · High Court

citing judgments

Li & Fung (India) P. Ltd. v. DCIT (ITA

181 Taxmann.com 11 · 2025 · Reported

citing judgments

Judgments on Section 144C(4)

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

ITA 5910/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

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

ITA 5907/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5907/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 10(1), DELHI, NEW DELHI

ITA 5454/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

VOITH HYDRO P.LTD,NEW DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

ITA 2758/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthivoith Hydro Private Ltd., आअसं.2758/दिल्ली/2022(नि.व. 2017-18)

For Appellant: Shri Rajan Vora, Chartered AccountantFor Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 1162/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

For Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

LT FOODS LIMITED,DELHI vs. ASSESSMENT UNIT, ITO JAO-CIRCLE13(1), DELHI

ITA 5708/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/दिल्ली/2023(नि.व. 2018-19)

For Respondent: S/Shri Prashant Meharchandani &

Section 144CSection 144C(13)Section 153

AT & T GLOBAL NETWORK SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), CR BUILDING, DELHI

In the result, appeals of the assessees are allowed

ITA 5381/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi30 Jan 2026

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

EMAAR INDIA LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 2, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 4501/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayemaar India Limited Vs Acit 306-308, 3Rd Floor, Square One, C-2, Central Circle 2 Disrict Centre, Saket, New Delhi- New Delhi 110017, Pan: Aabce4308B Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramit Katiyar, Ar & Ms. Mansha Bhalla, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED,GURUGRAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1), RANGE - 40, DELHI

In the result, appeal of the Assessee is allowed

ITA 4440/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayfederal Mogul Ignition Products Vs Dcit India Ltd. 10Th Floor, Towr B, Paras Circle 7(1) Twin Towers, Golf Course Road, New Delhi Sesctor-54 Gurugram, Haryana, Pan: Aaacf4128M Appellant Respondent Assessee By Ms. Nandita Singhal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30 /01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)

PERSOLKELLY INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER, DELHI

In the result, appeal of the Assessee is allowed

ITA 4390/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaypersolkelly India Private Limited Vs Dcit Unit No. 1202, 1203, 1204, 12Th Circle 19(1), Floor, Tower C, Unitech Cyber Park, C. R. Building, Sector 29, Gurgaon, Haryana Delhi Pan: Aabck6665K Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

INTERCONTINENTAL HOTELS GROUP (INDIA) PRIVATE LIMITED,GURUGRAM vs. DCIT, GURUGRAM

In the result, appeal of the Assessee is allowed

ITA 4302/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayintercontinental Hotels Group (India) Vs Dcit Private Limited, 11Th Floor, Building Ao Type-C, Range Code- 10, Tower, C, Fld Cyber City Phase- 53, A.O Number-C, Circle- Ii, Gurugram, Haryana 1(1), Gurugram, Haryana Pan: Aagcs7613G Appellant Respondent Assessee By Sh. Ajin Kumar Jain, Ca, Ms. Nikhila Bhalla, Ca & Ms. Shreyanshi Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

GIESECKE & DEVRIENT MS INDIA PVT. LTD.,MUMBAI vs. ACIT (OSD), DELHI

ITA 3860/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.835/दिल्ली/2022 (नि.व. 2017-18)

Section 144CSection 144C(13)Section 153

CRM SERVICES INDIA PVT LTD.,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

ITA 845/DEL/2023[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

CRM SERVICES INDIA PVT LTD.,DELHI vs. DCIT,CIRCLE-4(2), NEW DELHI

ITA 844/DEL/2023[2011-12]Status: DisposedITAT Delhi30 Jan 2026AY 2011-12

Bench: The Hon'Ble Apex Court. The Division Bench Of Hon'Ble Supreme Court Of India In The Case Of Shelf Drilling Ron Tappmeyer Ltd. Has Examined The Issue But Due To Divergent Opinions Expressed By The Hon'Ble Judges, The Issue Is 3

Section 144CSection 144C(13)Section 153

LT FOODS LIMITED ,NEW DELHI vs. DCIT CIRCLE-13(1), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 1825/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

For Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

QUALCOMM INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, appeals of the Assessees are allowed

ITA 537/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

TECHBOOKS INTERNATIONAL PRIVATE LIMITED,GAUTAM BUDDHA NAGAR vs. DCIT, CIRCLE-5(3)(1), GAUTAM BUDDHA NAGAR

ITA 507/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Section 144CSection 144C(13)Section 153Section 92C

CRM SERVICES INDIA P.LTD,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

ITA 1517/DEL/2022[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

SHAHNAZ HUSAIN,NEW DELHI vs. ASSESSING OFFICER, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

ITA 538/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthishahnaz Husain, W-61, Greater Kailash-L, Delhi 110048 Pan: Aabph-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

STERIA (INDIA) LTD.,NOIDA vs. NEAC, NEW DELHI

ITA 506/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6039/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

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