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 Applied Materials India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

Ballupur Solar Power Projects Private Ltd., Delhi vs. AO Circle-4(2), Delhi

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

ITA 482/DEL/2022[2017-18]Status: DisposedITAT Delhi31 May 2022AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Kamal Sawhney, AdvFor Respondent: Shri Surender Pal, CIT-DR

Section 143(3)Section 144BSection 144C(13)Section 270ASection 92A

Galax E Solutions India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 389/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. S. Padmavathyit(Tp)A No.389/Bang/2021 Assessment Year : 2016-17 Galax E Solutions India Pvt.Ltd. Vs. The Deputy Commissioner Of Income Tax, Unit No.4, 8Th Floor, Innovator Block, Itpl, Circle -3(1)(1), Bangalore, Whitefield Road, Bangalore 560 066. Pan : Aabcg 9007 F Appellant Respondent Appellant By : Shri. C. J. Brito, Ca Respondent By : Shri. Sumeer Singh Meena, Cit, Dr. Date Of Hearing : 23.05.2022 Date Of Pronouncement : 25.05.2022 O R D E R Per N. V. Vasudevan: This Appeal By The Assessee Is Directed Against The Order Dated 26.5.2021 Of The Deputy Commissioner Of Income Tax, Circle 3(1)(1), Bangalore, (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 Ay 2016-2017. 2. The First Issue To Be Decided In This Appeal Is With Regard To The Correctness Of Determination Of Arm’S Length Price In Respect Of An International Transaction U/S.92 Of The Act. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To It’S Wholly Owned Subsidiary Company In Usa. In Terms Of The Provisions

For Appellant: Shri. C. J. Brito, CAFor Respondent: Shri. Sumeer Singh Meena, CIT, DR

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

M/S Unisys India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 2027/BANG/2017[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri Dhanesh Bafna, AR & Shri PratikFor Respondent: Shri Srinivasa T Bidari, CIT(DR)

Section 92Section 92(1)Section 92B(1)

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Unisys India Pvt Ltd, Bangalore

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 2024/BANG/2017[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri Dhanesh Bafna, AR & Shri PratikFor Respondent: Shri Srinivasa T Bidari, CIT(DR)

Section 92Section 92(1)Section 92B(1)

M/S. Steer Engineering Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-6(1)(2), Bengaluru

In the result, appeal of the Assessee is partly allowed

ITA 2071/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Apr 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathyassessment Year : 2012-13 M/S. Steer Engineering Private Limited, Vs. Dcit, No.290, 4Th Main, 4Th Phase, Circle – 6(1)(2), Peenya Industrial Area, Nagawara, Bengaluru. Bengaluru – 560 058. Pan : Aabcs 8840 E Appellant Respondent Assessee By : Shri. Narendra Jain, Advocate Revenue By : Mrs. Susan D. George, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.04.2022 Date Of Pronouncement : 27.04.2022

For Appellant: Shri. Narendra Jain, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru

Section 144CSection 92(1)Section 92ASection 92A(1)Section 92CSection 92C(2)Section 92F

Anz Support Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 185/BANG/2021[2015-16]Status: DisposedITAT Bangalore06 Apr 2022AY 2015-16

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Chavali Narayanan, C.AFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)

Section 143(3)Section 92Section 92(1)Section 92BSection 92B(1)Section 92C

M/S. Capco Technologies Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 2436/BANG/2019[2015-16]Status: DisposedITAT Bangalore28 Mar 2022AY 2015-16

For Appellant: Shri. Sandeep Huilgol, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

M/S. Transworld Ict Solutions (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 1310/BANG/2010[2007-08]Status: DisposedITAT Bangalore22 Mar 2022AY 2007-08

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1309 & 1310/Bang/2010 Assessment Years : 2006-07 & 2007-08 M/S. Transworld Ict Solutions Pvt. Ltd., Vs. Dcit, Innovator, No.15, Hoody, Whitefield Road, Circle – 2(1), Mahadevapura Post, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 17.03.2022 Date Of Pronouncement : 22.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department

Section 132Section 143(3)Section 153ASection 92Section 92(1)Section 92B(1)

M/S. Transworld Ict Solutions (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 1309/BANG/2010[2006-07]Status: DisposedITAT Bangalore22 Mar 2022AY 2006-07

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department

Section 132Section 143(3)Section 153ASection 92Section 92(1)Section 92B(1)

M/S. Randox Laboratories India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 5(1)(1), Bangalore

In the result, appeal by the Assessee is partly allowed for statistical purpose

ITA 2576/BANG/2019[2015-16]Status: DisposedITAT Bangalore04 Jan 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.2576/Bang/2019 Assessment Year : 2015-16 M/S. Randox Laboratories India Vs. The Asst.Commissioner Of Private Limited, Income Tax, Plot No.191-195 & 246-250, Circle 5(1)(1), Bommasandra-Jigani Link Road, Bengaluru. Kiadb Industrial Area, Bengaluru – 560 105. Pan: Aadcr 0074 K Assessee Respondent

For Appellant: Shri S. Krishna Upadhyaya, CAFor Respondent: Shri Sumeer Singh Meena, CIT(DR-OSD), ITAT, Bangalore

Section 143(3)Section 144CSection 92Section 92ASection 92CSection 92F

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Huawei Technologies India Pvt Ltd, Bangalore

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

ITA 2140/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru

Section 92Section 92(1)Section 92B(1)Section 92C

Huawei Technologies India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

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

ITA 2051/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru

Section 92Section 92(1)Section 92B(1)Section 92C

Huawei Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1940/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Aug 2021AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru

Section 92Section 92(1)Section 92B(1)Section 92C

M/S. Evolving Systems Network India Pvt. Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-2(1)(2), Bengaluru

In the result, appeal of the Assessee is partly allowed

ITA 2751/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Jun 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.2751/Bang/2017 Assessment Year: 2013-14 M/S. Evolving Systems Networks India Pvt. Ltd., Vs. The Assistant Commissioner Of 3Rd Floor, Gurudas Heritage, #59/2, 100 Feet Income Tax, Ring Road, Banashankari Ii Stage, Circle – 2(1)(2), Bengaluru – 560 070. Bengaluru. Pan : Aabce 2761 N Appellant Respondent Assessee By : Shri. Padam Chand Khincha, Ca Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 22.06.2021 Date Of Pronouncement : 24.06.2021

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C

Ambico Exports and Imports Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 12(1)(1), Mumbai

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 6822/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Mar 2021AY 2013-14

Bench: Vikas Awasthy & Shri N.K.Pradhanआअसं. 6822/मुं/2017 ("न.व. 2013-14) It(Tp)A No.6822/Mum/2017(A.Y.2013-14)

For Appellant: Shri Sanjay ChokshiFor Respondent: Shri Sunil Deshpande

Section 143(3)Section 40A(2)(b)Section 92Section 92ASection 92A(1)(b)Section 92A(2)Section 92CSection 92DSection 92F

Microchip Technology (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 1498/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Mar 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.1498/Bang/2017 Assessment Year: 2013-14 M/S. Microchip Technology (India) Pvt. Ltd., Vs. The Deputy Commissioner Of No.149-B, Epip 1St Phase, Income Tax, Industrial Area, Whitefield, Circle – 4(1)(2), Bangalore – 560 066. Bangalore. Pan: Aabcm 9868 J Appellant Respondent Assessee By : Shri. Darpan Kirpalani, Advocate Revenue By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2021 Date Of Pronouncement : 09.03.2021

For Appellant: Shri. Darpan Kirpalani, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

Pr Commissioner of Income Tax-5 vs. M/S Page Industries Ltd

In the result, the appeal fails and is hereby dismissed

ITA/285/2017HC Karnataka08 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 14ASection 260Section 80JSection 92C

M/S Fidelity Business Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, appeal by the assessee is partly allowed

ITA 308/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Dec 2020AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.308/Bang/2017 Assessment Year : 2012-13 M/S. Fidelity Business Services India Pvt. Ltd., Vs. The Assistant Commissioner Of Income Tax, Pinehurst, Embassy Golf Links Business Park, Circle – 3(1)(1), Off Intermediate Ring Road, Bangalore. Bangalore – 560 071. Pan : Aaacf 6175 E Assessee By : Shri. G. C. Srivastava, Advocate Revenue By : Shri. B. K. Panda, Cit(Dr)(Itat), Bangalore Date Of Hearing : 15.12.2020 Date Of Pronouncement : 17.12.2020 O R D E R

For Appellant: Shri. G. C. Srivastava, AdvocateFor Respondent: Shri. B. K. Panda, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

Asst.C.I.T., Bangalore vs. M/S Alcon Laboratories (India) Pvt. Ltd., Bangalore

In the result, both the appeal by the revenue and cross objection by the assessee are partly allowed

ITA 221/BANG/2016[2011-12]Status: DisposedITAT Bangalore20 Nov 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR-I), ITAT, Bengaluru

Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C