Which cases are most cited on Section 92CA(4)?

16. In Nokia India (P) Ltd. v. Dy. CIT (153 ITD 508) — 21 citing judgments.

How many judgments are there on Section 92CA(4)?

BharatTax indexes 52 ITAT, High Court and Supreme Court judgments that turn on Section 92CA(4) of the Income Tax Act, 1961.

Section 92CA(4) of the Income Tax Act

Q: What is the leading case on Section 92CA(4) of the Income Tax Act?

16. In Nokia India (P) Ltd. v. Dy. CIT (153 ITD 508) is the decision most relied on for Section 92CA(4), cited in 21 judgments. Incurring high advertisement and marketing expenses does not preclude the use of the Resale Price Method (RPM) for determining the Arm's Length Price (ALP) under transfer pricing provisions. The ratio of related party transactions (RPTs) calculation requires careful consideration of the numerator and denominator to accurately reflect transactions with associated enterprises.

Income-tax Act, 2025: s.166

Section 92CA(4) 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.

The decision most relied on for Section 92CA(4) is 16. In Nokia India (P) Ltd. v. Dy. CIT (153 ITD 508), cited in 21 of the 52 judgments on BharatTax that turn on this section.

Leading authorities on Section 92CA(4)

16. In Nokia India (P) Ltd. v. Dy. CIT

153 ITD 508 · 2015 · High Court

citing judgments

Incurring high advertisement and marketing expenses does not preclude the use of the Resale Price Method (RPM) for determining the Arm's Length Price (ALP) under transfer pricing provisions. The ratio of related party transactions (RPTs) calculation requires careful consideration of the numerator and denominator to accurately reflect transactions with associated enterprises.

Judgments on Section 92CA(4)

Juniper Networks Solution India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Circle-13(1), New Delhi

In the result, the appeal is partly allowed

ITTPA 232/DEL/2026[2022-23]Status: DisposedITAT Delhi31 Aug 2026AY 2022-23

Bench: Ms. Kavitha Rajagopal & Shri Sanjay Awasthiit(Tp)A No.232/Del/2026 Assessment Year: 2022-23 Juniper Networks Solution India Private Vs. Deputy Commissioner Of Limited, Income Tax, Unit No.Iia, 6Th Floor, Dlf Centre, Circle13(1), Room No.323, Parliament Street, Connaught Place, 3Rd Floor, C.R. Building, New Delhi, Delhi 110001. I.P. Estate, New Delhi, Pan No. Aaecj1345A Delhi 110002. Appellant Respondent Assessee By Shri Anurag Singhal, Ca Shri Sandeep Bhalla, Ca (Virtual) & Ms. Ariba, Ar Revenue By Shri Mahesh Kumar, Cit Dr Date Of Hearing: 05.08.2026 Pronouncement On: 31.08.2026 O R D E R Per Sanjay Awasthi:

Section 143(3)Section 144C(13)Section 154Section 92C

Sical Logistics Ltd., Chennai vs. DCIT Company Circle 6(3), Chennai

In the result, appeal of the assessee stands dismissed as withdrawn

ITA 1108/CHNY/2019[2014-15]Status: DisposedITAT Chennai14 Jul 2026AY 2014-15

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

Section 143(3)Section 250(6)

ACIT, Mumbai vs. Maharashtra State Electricity Distribution Company Ltd, Mumbai

In the result, the appeal filed by the Revenue stands dismissed

ITA 6234/MUM/2025[2013-14]Status: DisposedITAT Mumbai01 Jun 2026AY 2013-14

Section 143(3)Section 92C

Deputy Commissioner of Income Tax Corporate Circle-3(1), Chennai vs. Siva Industries and Holdings Limited, Chennai

In the result, assessee’s Appeal is partly allowed and revenue’s

ITTPA 29/CHNY/2025[2015]Status: DisposedITAT Chennai27 Apr 2026

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./It (Tp)A No.28/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 M/S. Siva Industries & Holdings V. Deputy Commissioner Limited, Of Income Tax 113-114, A Block, B Wing Mena Corporate Circle-3(1), Kampala Arcade, 3Rd Floor, Sir Chennai Thyagaraya Road, T Nagar, Chennai 600017 [Pan: Aaacs4460M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Mr. B.Ramakrishnan, F.C.A Appellant/Assessee By ""थ" की ओर से /Respondent By Mr. Arv Srinivasan, Cit आयकर अपील सं./It (Tp)A No.29/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 Deputy Commissioner Of M/S. Siva Industries & Holdings Limited, Income Tax Corporate 113-114, A Block, B Wing Circle-3(1), Chennai Mena Kampala Arcade, 3Rd Floor, Sir Thyagaraya Road, T Nagar, Chennai 600017 [Pan: Aaacs4460M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ : Mr. Arv Srinivasan, Cit Appellant/Department By ""थ" की ओर से /Respondent By : Mr. B.Ramakrishnan, F.C.A. सुनवाईक!तार"ख/Date Of Hearing : 11.02.2026 : 27.04.2026 घोषणाक!तार"ख /Date Of Pronouncement

For Respondent: Mr. B.Ramakrishnan, F.C.A

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

Siva Industries and Holdings Ltd., Chennai vs. DCIT, Corporate Circle3(1), Chennai

In the result, assessee’s Appeal is partly allowed and revenue’s

ITTPA 28/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Apr 2026AY 2015-16

For Respondent: Mr. B.Ramakrishnan, F.C.A

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

Cambridge University Press and Asessment India Private Limited, India vs. Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, Delhi

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

ITTPA 5/DEL/2026[2022-23]Status: DisposedITAT Delhi24 Apr 2026AY 2022-23

Bench: Shri M. Balaganesh & Ms Madhumita Royittp A No. 5/Del/2026 (Assessment Year: 2022-23) Cambridge University Vs. Deputy/ Assistant Press & Assessment Commissioner Of Income India Pvt. Ltd, Tax/ Income Tax Officer, 314 To 321, 3Rd Floor, Plot National E-Assessment No. 3, Splendor Forum, Centre, Jurisdictional Jasola District, Delhi Assessing Officer, Circle- 4(2), Delhi (Appellant) (Respondent) Pan: Aaacf7926R Sa 16/Del/2026 (In Ittp A No. 5/Del/2026) (Assessment Year: 2022-23) Cambridge University Vs. Deputy/ Assistant Press & Assessment Commissioner Of Income India Pvt. Ltd, Tax/ Income Tax Officer, 314 To 321, 3Rd Floor, Plot National E-Assessment No. 3, Splendor Forum, Centre, Jurisdictional Jasola District, Delhi Assessing Officer, Circle- 4(2), Delhi (Appellant) (Respondent) Pan: Aaacf7926R Assessee By : Shri Ajit Jain, Ca Revenue By: Shri S. K. Jadhav, Cit Dr Date Of Hearing 16/04/2026 Date Of Pronouncement 24/04/2026

For Appellant: Shri Ajit Jain, CAFor Respondent: Shri S. K. Jadhav, CIT DR

Section 143(3)Section 144CSection 144C(10)Section 144C(5)Section 92C

Jain Irrigation Systems Limited, Jalgaon vs. Deputy Commissioner of Income Tax, Jalgaon

In the result, both the appeals of the assessee are dismissed

ITA 2265/PUN/2024[2015-16]Status: DisposedITAT Pune13 Aug 2025AY 2015-16

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Prashant SFor Respondent: Shri Prakash L. Pathade

Section 143(3)

Jain Irrigation Systems Limited, Jalgaon vs. Deputy Commissioner of Income Tax, Jalgaon

In the result, both the appeals of the assessee are dismissed

ITA 2264/PUN/2024[2014-15]Status: DisposedITAT Pune13 Aug 2025AY 2014-15

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Prashant SFor Respondent: Shri Prakash L. Pathade

Section 143(3)

Humboldt Wedag India Private Ltd, New Delhi vs. DCIT Circle - 10(1), New Delhi

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

ITA 4726/DEL/2024[2021-22]Status: DisposedITAT Delhi21 May 2025AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarhumboldt Wedag India Private Ltd., Vs. Addl./Joint/Deputy/Asstt. A – 36, Mehtab House, Commission Of Income-Tax, Mohan Co-Op. Estate, Mathura Road, National E-Assessment Centre, New Delhi – 110 044. Circle 10(1), Delhi. (Pan : Aaach7474G) (Appellant) (Respondent) Assessee By : Shri Rajineesh Verma, Ca Ms. Hem Lata Verma, Ca Revenue By : Shri Dharam Veer Singh, Cit Dr Date Of Hearing : 09.04.2025 Date Of Order : 21.05.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 05.09.2024 Passed U/S 143(3) R.W.S.144C (13) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) Subsequent To The Directions Of The Ld. Dispute Resolution Panel (Drp)/Tpo Vide Order Dated 07.08.2024 For Assessment Year 2021-22 Raising Following Grounds Of Appeal :- “Pertaining To Transfer Pricing Matters: Adjustment Rs.10,486,841 1. On The Facts & In The Circumstances Of The Case & In Law, The Learned Dispute Resolution Panel ('Ld. Drp'), The Learned Transfer Pricing

For Appellant: Shri Rajineesh Verma, CAFor Respondent: Shri Dharam Veer Singh, CIT DR

Section 143(3)Section 144CSection 144C(8)Section 153Section 234ASection 270ASection 92CSection 92C(2)

JCIT(OSD) I/C DCIT-1(3)(1), Mumbai vs. Duflon Industries Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 103/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 115JSection 143(3)Section 147Section 148Section 154

Posco India Processing Centre Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-5(2), Chennai

In the result, appeal filed by the assessee is allowed

ITTPA 13/CHNY/2020[2013-14]Status: DisposedITAT Chennai05 Feb 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.A. Sasikumar, CIT

Section 115JSection 143(3)Section 144C(1)Section 153Section 153(3)

T vs. Motor Company Ltd., Chennaivs.ACIT, Chennai

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

ITA 672/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Jan 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita No.672/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 M/S.Tvs Motor Co. Ltd., V. The Acit, No.29, Haddows Road, Corporate Circle – 3(1), Chennai-600 006. Chennai. [Pan: Aaacs 7032 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

Sundaram Fasteners Ltd., Chennai vs. ITO, Corporate Ward-6(1), Chennai

The appeal stand partly allowed

ITTPA 92/CHNY/2024[2021-22]Status: DisposedITAT Chennai15 Jan 2025AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2501/Chny/2024 (िनधा)रण वष) / Assessment Year: 2020-21) & 2. आयकरअपील सं./ It(Tp)A No.92/Chny/2024 (िनधा)रण वष) / Assessment Year: 2021-22) M/S Sundram Fasteners Limited Ito बनाम/ 98-A, 7Th Floor, Dr. Radhakrishnan Salai Corporate Ward-6(1) Vs. Mylapore, Chennai-600 004. Chennai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacs-8779-D (अपीलाथ"/Appellant) : (""थ" / Respondent) Shri Vikram Vijayaraghavan (Advocate) – Ld. Ar अपीलाथ"कीओरसे/ Appellant By : ""थ"कीओरसे/Respondent By : Shri A. Sasikumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 08-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-01-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Respondent: Shri A. Sasikumar (CIT) -Ld. DR

Section 115BSection 143(3)Section 144C(5)Section 14ASection 14A(2)Section 80GSection 92C

M/S. Stanadyne India Pvt. Ltd., Tiruvallur vs. ACIT, CC-IV(4), Chenna

ITA 1387/CHNY/2024[2007-08]Status: DisposedITAT Chennai27 Nov 2024AY 2007-08

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT

Section 10BSection 143(3)

Iss Facility Services India Pvt Ltd (Merged Entity Erstwhile Iss Integrated Services Pvt Ltd), Mumbai vs. Deputy Commissioner of Income Tax Circle 10(2), Mumbai

ITA 2404/MUM/2024[2010-11]Status: DisposedITAT Mumbai21 Oct 2024AY 2010-11

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Bleassessment Year: 2010-11 Iss Facility Services India Pvt. Ltd. Dcit Circle 10(2), Mumbai (Merged Entity Erstwhile Iss Integrated Services Pvt. Ltd.) Ground Floor, East Wing, Leela Vs Business Park, Near Airport Road Metro Station, Andheri East, Mumbai-400059. Pan: Aabci 3815 M (Appellant) (Respondent)

For Appellant: Shri Piyush Chhajed & Shri Ayush ChhajedFor Respondent: Shri Raj Singh Meel, Sr. DR

Section 14ASection 36(2)