Section 92A of the Income Tax Act

Income-tax Act, 2025: s.162

Section 92A of the Income-tax Act, 1961 corresponds to section 162 (Meaning of associated enterprise) of the Income-tax Act, 2025.

Read section 162 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

117 judgments on BharatTax turn on Section 92A.

Judgments on Section 92A

M/S. Sp Imperial Star Private Limited, Mumbai vs. ITO, Ward, 3(3)(3), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 5862/MUM/2024[2021-22]Status: DisposedITAT Mumbai26 Mar 2025AY 2021-22

Bench: SHRI. AMARJIT SINGH (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri. Dharan GandhiFor Respondent: Shri. Ajay Chandra, CIT DR
Section 143(3)Section 144C(5)Section 92Section 948Section 94B

Reliance Industries Holdings Private Limited (the Appellant) Successor of M/S Ekansha Enterprises Pvt Ltd ), Mumbai vs. Commissioner of Income Tax (CIT)A-56, Mumbai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2992/MUM/2024[2012-13]Status: DisposedITAT Mumbai23 Dec 2024AY 2012-13

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 147Section 250Section 92ASection 92A(2)(j)Section 92BSection 92E

Reliance Industries Holding Private Limited (the Appellant (Successor of M/S Ekansha Enterprises Private Limited), Mumbai vs. Commissioner of Income Tax Appeal (CIT)-56, Mumbai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2991/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2024AY 2011-12

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 147Section 250Section 92ASection 92A(2)(j)Section 92BSection 92E

Reliance Industries Holdings Private Limited (the Appellant (Successor of M/S Ekansha Enterprises Pvt Ltd ), Mumbai vs. Commissioner of Income Tax (CIT )A-56, Mumbai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2990/MUM/2024[2009-10]Status: DisposedITAT Mumbai23 Dec 2024AY 2009-10

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 147Section 250Section 92ASection 92A(2)(j)Section 92BSection 92E

Ask Resources India Pvt. Ltd., Chennai vs. DCIT Corporate Circle 1(1), Chennai

In the result, the appeal filed by the assessee is partly allowed

ITTPA 1/CHNY/2019[2014-15]Status: DisposedITAT Chennai18 Dec 2024AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./It(Tp)A No.01/Chny/2019 िनधा;रण वष; /Assessment Year: 2014-15

For Appellant: Shri T. Banusekar, Advocate &For Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 14ASection 234ASection 92A

Je Energy Ventures P.Ltd, Noida vs. ACIT, Circle-5(1)(1), G B Nagar

ITA 1450/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Dec 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2018-19 Je Energy Ventures P. Ltd., Vs Acit, Plot No.1A, Sector-16A, Circle 5(1)(1), Industrial Area, Gb Nagar. Noida (Uttar Pradesh) – 201 301. Pan : Aaace0653L

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Zafarul Haque Tanveer, CIT-DR
Section 143(3)Section 92A

Orchid Pharma Limited, Chennai vs. DCIT, Chennai

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

ITA 73/CHNY/2017[2012-13]Status: DisposedITAT Chennai11 Dec 2024AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.73/Chny/2017 निर्ाारण वर्ा /Assessment Years: 2012-13

For Appellant: Shri B.Ramakrishnan, FCA & ShriFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 92A(2)(i)

Hospira Healthcare India Private Limited, Chennai vs. DCIT, Chennai

ITA 469/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Jul 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/S. Hospira Healthcare India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), Gn Chetty Road, T Nagar, Chennai. Chennai – 600 017. [Pan: Aaabco 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Sriram Seshadri, C.A Jkथ" की ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 25.04.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee Against The Assessment Order Passed By The Dcit, Corporate Circle-2(2), Chennai U/S.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For The Assessment Year 2012-13, In Pursuance Of The Directions Issued By The Dispute Resolution Panel, Bengalore (Hereinafter ‘Drp’) Vide Directions Dated 09.11.2016. :- 2 -:

For Appellant: Shri Sriram Seshadri, C.A JKFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

M/S. Tata Chemicals Ltd, Mumbai vs. DCIT2(3) (1) -, Mumbai

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

ITA 468/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Oct 2023AY 2017-18
Section 143Section 234Section 234BSection 80

Jubilant Foodworks Ltd., Noida vs. DCIT, Circle-1, Noida

In the result, appeal is partly allowed

ITA 7937/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Oct 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2014-15 Jubilant Foodworks Ltd., Versus Dcit, Circle-1, Plot No. 1A, Sector-16A, Noida. Noida. Pan: Aabcd1821C (Appellant) (Respondent) Assessee By : Sh. Ajay Vohra, Sr. Advocate Sh. K.M. Gupta, Advocate Sh. Shruti Khimta, A.R. Revenue By : Sh. Rajesh Kumar, Cit-Dr

For Appellant: Sh. Ajay Vohra, Sr. AdvocateFor Respondent: Sh. Rajesh Kumar, CIT-DR
Section 143(3)Section 92A

Thermax Babcock & Wilcox Energy Solutions P.Ltd, Mumbai vs. DCIT Cir 2(3)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 1735/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Aug 2023AY 2011-12

The Principal Commissioner vs. M/S Obulapuram Mining

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

Motorola Solutions Kodiak Networks India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, appeal of the assessee is treated as partly allowed

ITTPA 816/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Jan 2023AY 2018-19

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.816/Bang/2022 Assessment Year : 2018-19 Vs. Dcit, M/S. Motorola Solutions Kodiak Networks Circle – 4(1)(1), India Pvt. Ltd., Bengaluru. 9Th Floor, Greenheart Phase Iv Mfar Manyata Tech Park, Nagawara, Bengaluru – 560 001. Pan : Aacck 0978 J Assessee Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Shri. Sreenivas T Bidari, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.01.2023 Date Of Pronouncement : 10.01.2023 O R D E R

For Appellant: Shri. Narendra Kumar Jain, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92ASection 92B(1)Section 92CSection 92C(2)Section 92F

M/S. Altair Engineering India Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeal of the assessee is treated as partly allowed

ITTPA 1025/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 Jan 2023AY 2018-19

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.1025/Bang/2022 Assessment Year : 2018-19 Vs. Acit, M/S. Altair Engineering India Pvt. Ltd., Circle – 1(1)(1), No.46, First Floor, Prestige Trade Tower, Bengaluru. Palace Road, Municipal Ward No.77, Sampangiramanagar, Bengaluru – 560 001. Pan : Aabca 1860 A Assessee Respondent Assessee By : Shri. Tata Krishna, Advocate Revenue By : Shri. Sreenivas T Bidari, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.01.2023 Date Of Pronouncement : 09.01.2023 O R D E R

For Appellant: Shri. Tata Krishna, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92ASection 92B(1)Section 92CSection 92C(2)Section 92F

Nimbus Communications Ltd, Mumbai vs. Asst CIT RG 16(1), Mumbai

In the result, appeal is dismissed for above reasons

ITA 2218/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Oct 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Nimbus Communication Ltd Nimbus Centre, Oberioa Acit Rg16(1) Complex, Mumbai Vs. Andheri(W), Mumbai - 400 053 (Appellant) (Respondent) Pan No. Aaacn3947L Assessee By : None Revenue By : Shri. Shyam Prasad. (Cit Dr) Date Of Hearing: 11.10.2022. Date Of Pronouncement : 28.10.2022. O R D E R

For Appellant: NoneFor Respondent: Shri. Shyam Prasad. (CIT DR)
Section 143Section 143(3)Section 144CSection 14ASection 92Section 92ASection 92C

Dover India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 460/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.460/Bang/2022 Assessment Year : 2017-18 M/S. Dover India Private Limited, Vs. Dcit, Bagmane Laurel, 1St Floor, Circle – 2(1)(1), Block C, Bagmane Tech Park, Bengaluru. C. V. Raman Nagar, Bengaluru – 560 093. Pan : Aaaci 3920 N Appellant Respondent Assessee By : Shri. Chavali Narayanan, Ca Revenue By : Capt. Pradeep Arya, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.10.2022 Date Of Pronouncement : 21.10.2022 O R D E R Per N. V. Vasudevanthis Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 29.03.2022 Of National Faceless Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Assessment Year 2017-18. 2. The Assessee In Engaged In The Business Of Providing Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee

For Appellant: Shri. Chavali Narayanan, CAFor Respondent: Capt. Pradeep Arya, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92ASection 92B(1)Section 92CSection 92C(2)Section 92F

Ss Oral Hygiene Products Private Limited, Mumbai vs. DCIT, Circle-3(2), Hyderabad

In the result, the appeal is allowed

ITA 645/HYD/2011[2005-06]Status: HeardITAT Mumbai14 Oct 2022AY 2005-06
Section 143(3)Section 92A(2)(g)Section 92C

Continuserve Softech India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 242/BANG/2021[2016-17]Status: DisposedITAT Bangalore23 Sept 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.242/Bang/2021 Assessment Year : 2016-17 Vs. Dcit, M/S. Continuserve Softech India Pvt. Ltd., Circle – 2(1)(1), Prathik Tech Park, 2Nd & 3Rd Floor, Bengaluru. Sy. No.93/1, Veerasandra Village, Attibele Hobli, Hosur Road, Electronic City Phase 1, Bengaluru – 560 100. Pan : Aaacc 8342 A Assessee Respondent Assessee By : Shri. Darpan Kirpalani, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 22.09.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Darpan Kirpalani, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

Titan Industries Limited, Hosur vs. JCIT, Chennai

The appeal stands partly allowed in terms of our above order

ITA 2239/CHNY/2012[2008-09]Status: DisposedITAT Chennai09 Sept 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Suryanarayana (Sr. Advocate) for Ms. Manasa Ananthan (Advocate) - Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) –Ld. DR
Section 143(3)Section 14ASection 92A(1)

Dy Cti, CC-16(1), Mumbai vs. Shipa Shetty, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 478/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Aug 2022AY 2012-13
Section 92A(2)(j)Section 92B