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)

Ych Logistics Limited, Kancheepuram vs. DCIT, Chennai

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

ITA 944/CHNY/2015[2010-11]Status: DisposedITAT Chennai30 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 944/Chny/2015 िनधा"रण वष"/Assessment Year:2010-11 M/S. Ych Logistics (India) Private The Deputy Commissioner Of Limited, Plot No. Dv1, Sipcot Hi-Tech Vs. Income Tax, Sez, Phase Ii, Sirumangadu Village, Corporate Circle 3(2), Sriperumbudur Taluk, Kancheepuram Chennai. District, Tamil Nadu 602 105. [Pan:Aaacy2873L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ajit Kumar Jain, Ca ""थ" की ओर से/Respondent By : Shri S. Palanikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 07.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Assessment Order Passed Under Section 143(3) R.W.S. 144C(5) Of The Income Tax Act, 1961 [“Act” In Short] Dated 14.01.2015 Relevant To The Assessment Year 2010-11. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Providing Logistics Services & Filed Its Return Of Income On 20.07.2011 For The Assessment Year 2010-11 Admitting Loss Of 2

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Shri S. Palanikumar, CIT

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 92C

M Pallonji Shipping P. Ltd, Mumbai vs. DCIT 5(2)(2), Mumbai

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

ITA 5875/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalem.Pallonji Shipping Pvt Vs. Dcit – 5(2)(2) Ltd.46A Veetrag Mumbai Chambers, Cawasji Patel Street, Fort, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecm4615L Appellant .. Respondent Appellant By : Dr.K. Shivaram & Shri Rahul Hakani.Ar Respondent By : Ms.Vatslaaa Jha.Cit.Dr Date Of Hearing 08.06.2022 Date Of Pronouncement 28.06.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Dr.K. Shivaram, &For Respondent: Ms.Vatslaaa Jha.CIT.DR

Section 143(2)Section 143(3)Section 92C

DCIT 6(2)(1), Mumbai vs. M/S Charak Pharma P. Ltd, Mumbai

In the result, findings of the Ld

ITA 3602/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Manish ShahFor Respondent: Shri R.A. Dhyani

Section 80Section 80I

ACIT 6(2)(1), Mumbai vs. Charak Pharma P.Ltd, Mumbai

In the result, findings of the Ld

ITA 5545/MUM/2017[2013-14]Status: DisposedITAT Mumbai29 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Manish ShahFor Respondent: Shri R.A. Dhyani

Section 80Section 80I

DCIT 6(2)(1), Mumbai vs. Charak Pharma P.Ltd, Mumbai

In the result, findings of the Ld

ITA 6365/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Manish ShahFor Respondent: Shri R.A. Dhyani

Section 80Section 80I

Nomura Services India P. Ltd, Mumbai vs. DCIT 10(3), Mumbai

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

ITA 2303/MUM/2013[2008-09]Status: DisposedITAT Mumbai06 Jan 2022AY 2008-09

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalenomura Services India Vs. Dcit – Circle 10(3) Pvt Ltd., Aayakar Bhavan, 10Th Floor, Nomura, Mk Road, Off High Street, Mumbai – 400020. Hiranandani Business Park, Powai, Mumbai – 400076. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcl0053C Appellant .. Respondent Appellant By : Mr.Faruk Irani & Mr Sumin Mehta.Ar Respondent By : Mrs.Vatsala Jha. Dr Date Of Hearing 23.11.2021 Date Of Pronouncement 10.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Passed U/S 143(3) R.W.S 144C(13) Of The Act In Pursuance To Directions Of The Dispute Resolution Panel (Drp) U/Sec144C(5) Of The Act Dated 07.09.2012. Nomura Services India P Ltd., Mumbai. 2. The Assessee Has Filed The Fallowing Grounds Of Appeal As Under:

For Appellant: Mr.Faruk Irani &For Respondent: Mrs.Vatsala Jha. DR

Section 143(3)