Section 92CA(2) of the Income Tax Act

Income-tax Act, 2025: s.166

Section 92CA(2) falls under section 92CA of the Income-tax Act, 1961, which corresponds to section 166 (Reference to Transfer Pricing Officer) of the Income-tax Act, 2025.

Read section 166 of the 2025 Act

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

29 judgments on BharatTax turn on Section 92CA(2).

Judgments on Section 92CA(2)

Brainbees Solutions Limited, Pune, Maharashtra vs. Assistant Commissioner of Income Tax, Central Circle 1(1), Pune

ITTPA 1431/PUN/2026[2022-2023]Status: DisposedITAT Pune29 Sept 2026AY 2022-2023

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Tp)A No.1431/Pun/2026 Assessment Year : 2022-23

For Appellant: S/Shri Nikhil Tiwari & Ankit GattaniFor Respondent: Smt. Sudha Gupta, CIT-DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 92CSection 92D(3)

Graziano Trasmissioni India Pvt Ltd, Delh vs. ACIT, (OSD), Delhi

In the result, the appeal of the assessee is partly

ITA 5793/DEL/2024[2021-22]Status: DisposedITAT Delhi10 Apr 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

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

Schneider Electric India Private Limited, Gurgaon vs. ACIT Circle 22(2), New Delhi

In the result, the appeal of appellant/assessee is allowed for statistical

ITA 2187/DEL/2023[2008-09]Status: DisposedITAT Delhi13 Aug 2025AY 2008-09

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Tiwari & Ms. Tanya, AdvsFor Respondent: Shri Dharm Veer Singh, CIT (DR)

Section 10ASection 143(3)Section 250Section 92C

Lumen It India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, this ground of assessee is dismissed

ITTPA 1334/BANG/2024[2020-21]Status: FixedITAT Bangalore16 May 2025AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyit(Tp)A No.1334/Bang/2024 Assessmentyear:2020-21 Lumen It India Private Limited Salarapuria Touchstone 4Thflr Sy.No.15/1A & 14P7 Kadbeesanahalli Dcit Vs. Varthur Hobli Circle-4(1)(1) Bangalore 560 103 Bangalore

For Appellant: Sri Padma Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 115BSection 143(3)Section 230Section 232Section 244A

DCIT Central Circle 1(1), Ahmedabad, Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 320/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2015-16

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

Totalenergies Marketing Services, France, Mumbai vs. DCIT, (Tp)-4(2)(2), Mumbai

In the result, the appeal filed by the Assessee stands allowed

ITA 2550/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Jul 2024AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2016-17

For Appellant: Shri Ketan Ved, A.RFor Respondent: Ms. Dhivya Ruth J. Sr. DR

Section 250Section 271GSection 274ASection 92CSection 92D(3)

Priya Blue Industries Pvt.Ltd., Bhavnagar vs. The Dy.CIT., Central Circle-1(1), Ahmedabad

In the result the Ground No

ITSSA 4/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarsl. Asst Appeal(S) Filedby : No. It(Ss)A Nos. Years Appellant -Vs- Respondent 04/Ahd/2023 2019-20 Priya Blue Industries Dcit 1. & & Pvt. Ltd. Central Circle-1(1), 33/Ahd/2022 2020-21 504 Swara Parklane, Ahmedabad. 2. Opp. Joggers Park Atabhai Road, Bhavnagar-364001 Pan : Aabcp2808B Priya Blue Industries Dcit 29/Ahd/2023 2019-20 Pvt. Ltd. Central Circle-1(1) 3. & & Ahmedabad 504Swara Parklane, 39/Ahd/2022 2020-21 Opp. Joggers Park 4. Atabhai Road, Bhavnagar-364001 Pan : Aabcp2808B

For Respondent: Shri Kamlesh Makwana, CIT-DR

Section 132Section 143Section 143(3)Section 153ASection 92C