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 Dabur India Ltd., Delhi vs. ACIT, New Delhi

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

ITA 3257/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. Amrendra Kumar, CIT DR

Section 92Section 92(1)Section 92ASection 92BSection 92C

DCIT, Chennai vs. Hanil Tube India Pvt Ltd., Kancheepuram

In the result, Cross-Objections of the assessee are partly allowed

ITA 1037/CHNY/2014[2009-10]Status: DisposedITAT Chennai22 Feb 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section 143(3)

DCIT, Circle - 11, Kolkata vs. M/S. Development Consultants Ltd., Kolkata

In the result, the appeal filed by the Revenue is dismissed and cross

ITA 1591/KOL/2010[2005-06]Status: DisposedITAT Kolkata15 Feb 2017AY 2005-06

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1591/Kol/2010 ("नधा"रण वष" / Assessment Year :2005-2006) Dy.Commissioner Of Income Vs. Development Consultants Tax, Cir-11, Kolkata, Ltd.,24B, Development House, P-7, Chowringhee Square, Park Street, Kolkata-700016 Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd 8900 F .. (अपीलाथ" /Assessee) (""यथ" / Respondent)

For Appellant: Shri Kamal Sawhney, AdvocateFor Respondent: Shri G.Mallikarjuna, CIT, DR

Section 143Section 92A

Tesco Hindustan Service Centre Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1633/BANG/2012[2008-09]Status: DisposedITAT Bangalore18 Oct 2016AY 2008-09

Bench: Shri S.K.Yadav & Shri A. K. Garodiait (Tp) A No.182 (Bang) 2014 (Assessment Years : 2009 – 10)

For Appellant: Shri Mayank Jain & Shri Madhur Jain AdvocatesFor Respondent: Shri Sanjay Kumar, CIT DR

Section 143(3)Section 144CSection 144C(15)(b)Section 37(1)Section 92ASection 92A(1)Section 92A(2)Section 92B(2)

M/S Instrumentarium Corporation Ltd., Kolkata vs. DDIT (It)-1(1), Kolkata

ITA 1549/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Jul 2016AY 2004-05

Bench: The Special Bench:

M/S. Showa India Pvt. Ltd., Faridabad vs. DCIT, New Delhi

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 166/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Jun 2016AY 2008-09

Bench: Shri N. K. Saini & Smt. Beena A. Pillaii.T.(Tp) No.166/Del.2013 (Assessment Year 2008-09) M/S. Showa India Pvt. Ltd., Vs. Dcit, Circle 8(1), 23-32, Sector 58, New Delhi Faridabd, Haryana-121002 Gir / Pan :Aabce5725G (Appellant) (Respondent)

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri Amrendra Kumar, CIT DR

Section 133(6)Section 271Section 92ASection 92C

M/S Page Industries Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 163/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Jun 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha,CAFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80JSection 92C

ACIT 8(1), Mumbai vs. Bunge India P. Ltd, Mumbai

ITA 4336/MUM/2009[2005-06]Status: DisposedITAT Mumbai18 May 2016AY 2005-06

For Appellant: Shri Vispi PatelFor Respondent: Shri Debashish Chandra

Section 254(1)Section 92A

Jm Financial Insitutional Securities P. Ltd ( Formelry Known As Jm Financial Consultants P.Ltd), Mumbai vs. DCIT Cir 3(2), Mumbai

In the result, this appeal may be treated as partly allowed

ITA 7339/MUM/2012[2008-09]Status: DisposedITAT Mumbai29 Apr 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2008-09 Jm, Financial Institutional Dcit 3(2), Securities Pvt. Ltd. (Formerly Mumbai- बनाम/ Known As Jm Financial Vs. Consultants Pvt. Ltd. ) Mumbai-400021 (Assessee) (Revenue) P.A. No.Aaacm7079C "नधा"रती क" ओर से / Assessee By Shri Vispi Patel (Ar) Shri N.K. Chand (Dr) राज"व क" ओर से / Revenue By 15/03/2016 सुनवाई क" तार"ख / Date Of Hearing : 27/04/2016 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R Per Ashwani Taneja (): This Appeal Has Been Filed By The Assessee Against The Assessment Order Dated 8Th October, 2012, Passed In Pursuance To The Directions Given By The Dispute Resolution Panel (In Short Referred To As “Drp”) Vide Its Order Dated 30Th August 2012, On The Following Grounds: –

Section 14ASection 92A(1)Section 92CSection 92C(2)Section 92C(3)