Section 92CA(4) of the Income Tax Act

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
21
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)

Fusion Jewellery Mfg. Co. P.Ltd, Mumbai vs. Pr CIT 9, Mumbai

ITA 3853/MUM/2017[2010-11]Status: DisposedITAT Mumbai11 May 2023AY 2010-11
For Appellant: Shri Fenil BhattFor Respondent: Dr. Yogesh Kamat
Section 143(3)Section 263Section 57Section 92C

Heena Export Corporation, Faridabad vs. DCIT, Circle- 1, Faridabad

ITA 2060/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Mar 2023AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.2060/Del/2019, A.Y. 2014-15 Heena Export Corporation Vs. Deputy Commissioner Of Income 1031/2, Link Road, Faridabad Tax, Central Circle-1, Pan : Aabfh7670N Faridabad (Appellant) (Respondent)

Section 143(3)Section 80ISection 92C

M/S. Cobra Instalaciones Y Servicios S.A., New Delhi vs. ADIT, New Delhi

ITA 6602/DEL/2013[2006-07]Status: DisposedITAT Delhi13 Feb 2023AY 2006-07

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 115JSection 143(3)Section 40Section 40a

M/S. Cobra Instalaciones Y Servicios S.A., New Delhi vs. ADIT, New Delhi

ITA 6601/DEL/2013[2005-06]Status: DisposedITAT Delhi13 Feb 2023AY 2005-06

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 115JSection 143(3)Section 40Section 40a

ACIT, Central Circle-2(1), Hyderabad vs. Trident Chemphar Limited, Hyderabad

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 433/HYD/2022[2017-18]Status: DisposedITAT Hyderabad09 Jan 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Asst. Commissioner Of Income Vs. M/S. Trident Chemphar Ltd. Hyderabad. Tax, Central Circle – 2(1), Pan : Aaeft8416H. Hyderabad. (Appellant) (Respondent) Assessee By: Shri B.G. Reddy Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 09.01.2023 Date Of Pronouncement: 09.01.2023

For Appellant: Shri B.G. ReddyFor Respondent: Shri Rajendra Kumar – CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 195Section 40

Torrent Petrochem Ltd( Presently Known As Blue Cross Road Solutions Ltd.), Mumbai vs. Dy CIT Transfer Pricing 4 (2)(2), Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 7373/MUM/2019[2015-16]Status: DisposedITAT Mumbai26 Dec 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri Jayant Jhaveri.DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 92C

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

In the result, the appeal of the assessee is allowed

ITA 1801/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Nov 2022AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Mr. Rajneesh Verma, ARFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 144C(10)Section 144C(8)Section 234BSection 270ASection 92CSection 92C(2)

Ba Continuum India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

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

ITA 893/HYD/2019[2013-14]Status: DisposedITAT Hyderabad22 Sept 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 893/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) Ba Continuum India Private Deputy Commissioner Of Limited, Vs. Income Tax, Hyderabad Circle-1(2), [Pan No. Aaccc2310C] Hyderabad

For Appellant: Shri Niahant Thakkar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 115JSection 143(3)Section 263Section 92C

Citicorp Finance (India) Ltd., Mumbai vs. Pr. CIT -14, Mumbai

Appeal is dismissed as withdrawn

ITA 1666/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ganesh Bare
Section 143(3)Section 263Section 92C

Proseed India Limited (Formerly Green Fire Agri Commodities Limited ), Hyderabad vs. ACIT, Circle-2(2), Hyderabad

In the result, appeal of the assessee is treated as allowed for statistical purpose

ITA 206/HYD/2015[2010-11]Status: DisposedITAT Hyderabad22 Jul 2022AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 115Section 143(3)Section 144C(13)Section 92Section 92C

Jcb India Ltd., New Delhi vs. DCIT Neac, New Delhi

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

ITA 603/DEL/2021[2016-17]Status: DisposedITAT Delhi17 May 2022AY 2016-17

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar Us

Section 143(3)Section 144CSection 253(1)Section 37(1)

DCIT, Circle- 21(1), New Delhi vs. Reed Elsevier India (P) Ltd., Gurgaon

In the result, both the captioned appeals filed by the Revenue are dismissed

ITA 6431/DEL/2017[2010-11]Status: DisposedITAT Delhi17 May 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: S/Shri Vishal Kalra & S.S. Tomar, Adv. &For Respondent: Shri Vijay Choudhary, Sr.DR
Section 143(3)

DCIT, Circle- 21(1), New Delhi vs. Reed Elsevier India (P) Ltd., Gurgaon

In the result, both the captioned appeals filed by the Revenue are dismissed

ITA 6430/DEL/2017[2009-10]Status: DisposedITAT Delhi17 May 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: S/Shri Vishal Kalra & S.S. Tomar, Adv. &For Respondent: Shri Vijay Choudhary, Sr.DR
Section 143(3)

Koch Chemicals Technology Group India P. Ltd, Mumbai vs. Asst CIT Cir 14(2)(1), Mumbai

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

ITA 7408/MUM/2016[2012-13]Status: DisposedITAT Mumbai05 Oct 2021AY 2012-13
Section 143(3)

Rayban Optics India Ltd., Bhiwani vs. DCIT, New Delhi

ITA 1727/DEL/2016[2007-08]Status: DisposedITAT Delhi22 Jan 2021AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92BSection 92F

DCIT, New Delhi vs. M/S Rayban Sun Optics India Ltd., Bhiwani

ITA 1619/DEL/2016[2007-08]Status: DisposedITAT Delhi22 Jan 2021AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92BSection 92F

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 3(2), New Delhi

ITA 3235/DEL/2018[2012-13]Status: FixedITAT Delhi23 Dec 2020AY 2012-13

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Rishabh Malhotra, ARFor Respondent: ShSurender Pal, CIT-DR
Section 254

M/S Rockwell Automation India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1083/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2020AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Anubhav Rastogi, AdvocateFor Respondent: Shri Anupam Kant, CIT(DR)
Section 254

M/S Rockwell Automation India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1082/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Anubhav Rastogi, AdvocateFor Respondent: Shri Anupam Kant, CIT(DR)
Section 254

Sabre Asia Pacific Pte Ltd (Earlier Known As M/S.Abacus International Pte Limited), Mumbai vs. DCIT (It) 1(1)(1), Mumbai

ITA 4968/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jul 2020AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.4968/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (International Taxation)- 1(1)(1), Room No. (Earlier Known As M/S Abacus International Pte Ltd.), Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)