Section 92CC of the Income Tax Act

Income-tax Act, 2025: s.168

Section 92CC of the Income-tax Act, 1961 corresponds to section 168 (Advance pricing agreement) of the Income-tax Act, 2025.

Read section 168 of the 2025 Act

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

66 judgments on BharatTax turn on Section 92CC.

Judgments on Section 92CC

DCIT, Pune vs. A.G.S. Customer Services (India) Pvt Ltd, Pune

In the result, both the appeals filed by the Revenue are dismissed and the cross Objections filed by the assessee are dismissed as Infructuous/Academic

ITA 2041/PUN/2025[2011-12]Status: DisposedITAT Pune25 Sept 2026AY 2011-12

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2040 & 2041/Pun/2025 निर्धारण वर्ा/Assessment Years : 2010-11 & 2011-12 Dcit, Circle-1(1), Vs. A.G.S. Customer Services (India) Pune Private Limited, Office No.103, P3 Pentagon, Magarpatta City, Hadapsar, Pune 411013, Maharashtra Pan : Aahca1940P Appellant Respondent

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Gaurav Singh
Section 143(3)Section 250

Dy. Commissioner of Income Tax, Circle-1(1), Punedy. Commissioner of Income Tax, Pune vs. A.G.S. Customer Services (India) Private Limited, Pune

In the result, both the appeals filed by the Revenue are dismissed and the cross Objections filed by the assessee are dismissed as Infructuous/Academic

ITA 2040/PUN/2025[2010-11]Status: DisposedITAT Pune25 Sept 2026AY 2010-11

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2040 & 2041/Pun/2025 निर्धारण वर्ा/Assessment Years : 2010-11 & 2011-12 Dcit, Circle-1(1), Vs. A.G.S. Customer Services (India) Pune Private Limited, Office No.103, P3 Pentagon, Magarpatta City, Hadapsar, Pune 411013, Maharashtra Pan : Aahca1940P Appellant Respondent

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Gaurav Singh
Section 143(3)Section 250

ACIT Cir-4(3) (1), Mumbai vs. M/S. Jefferies India Pvt. Ltd, Mumbai

In the result, the appeal filed by the Revenue in ITA No

ITA 1668/MUM/2022[2012-13]Status: DisposedITAT Mumbai21 Sept 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AABCJ7850R
Section 143(3)Section 250Section 92CSection 92F

Elsevier Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle Int Tax 1(2)(2), Delhi, Civic Centre, Minto Road, New Delhi

In the result, appeal of the assessee is partly allowed

ITITA 1505/DEL/2025[AY 2022-23]Status: DisposedITAT Delhi01 Sept 2026

Bench: Shri Vikas Awasthy & Shri Krinwant Sahayitita 1505/Del/2025 िनधा"रण वष"/Assessment Year: Ay 2022-23) Elsevier Limited Assistant Commissioner Of Income Tax Circle Int 125 London Wall, London Tax 1(2)(2), Delhi Ec2Y5As, United Kingdom- 999999 Assistant Commissioner Of Income Tax Circle Int Vs. Tax 1(2)(2), Delhi, Civic Centre, Minto Road, New Delhi-110002, अपीलाथ" Appellant ""थ" Respondent

For Appellant: AADCE3241K
Section 133(6)

Akamai Technologies Solutions (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result appeal filed by the assessee is allowed as indicated above for statistical purposes

ITA 245/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Aug 2026AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail#

For Appellant: AADCK5389G
Section 143(3)Section 234D

Nasdaq Corporate Solutions (India) Private Limited, Bangalore vs. DCIT, Circle-5(1)(1), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 2681/BANG/2025[2022-23]Status: DisposedITAT Bangalore30 Jul 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2022-23

For Appellant: Ms. Vaidhehi G., CA, A.RFor Respondent: Smt. Divya K. J., CIT-DR
Section 143(3)Section 154Section 92C

Lg Electronics India Limited, Delhi vs. DCIT, Circle-13(1), Delhi

ITTPA 187/DEL/2026[2022-23]Status: DisposedITAT Delhi21 Jul 2026AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Years: 2015-16

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mahesh Kumar, CIT DR
Section 143(3)Section 92C

Lg Electronics India Private Limited, New Delhi vs. Income Tax Departmet NFAC, Delhi

ITA 4397/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jul 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Years: 2015-16

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mahesh Kumar, CIT DR
Section 143(3)Section 92C

Lg Electronics India Pvt. Ltd, New Delhi vs. DCIT Circle 13(1), New Delhi

ITA 1036/DEL/2023[2018-19]Status: DisposedITAT Delhi21 Jul 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Years: 2015-16

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mahesh Kumar, CIT DR
Section 143(3)Section 92C

Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Circle-13(1), New Delhi

ITA 2493/DEL/2022[2017-18]Status: DisposedITAT Delhi21 Jul 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Years: 2015-16

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mahesh Kumar, CIT DR
Section 143(3)Section 92C

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, National E- Assessment Centre, New Delhi

ITA 490/DEL/2021[2015-16]Status: DisposedITAT Delhi21 Jul 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Years: 2015-16

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mahesh Kumar, CIT DR
Section 143(3)Section 92C

Ericsson India Pvt. Ltd., New Delhi vs. JCIT, New Delhi

ITA 1093/DEL/2017[2012-13]Status: DisposedITAT Delhi22 May 2026AY 2012-13

Bench: Shri Anubhav Sharma & Shri Naveen Chandraericsson India Pvt. Ltd. Vs. Jcit, Special Range-03 4Th Floor Dhaka House, 18/17 W.E.A Pusa Lane, Karol Bagh, New Delhi – 110005 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaace0138N Appellant .. Respondent

For Appellant: Sh. Paras S. Savla, Adv. (Virtual)For Respondent: Sh. Dharm Veer Singh, CIT, DR
Section 143(3)Section 144CSection 144C(5)Section 37(1)Section 92C

DCIT (It) 3- 1 -1 Mumbai, Mumbai vs. Jefferies International Limited, Mumbai

ITITA 226/MUM/2026[2022-23]Status: DisposedITAT Mumbai04 May 2026AY 2022-23

Bench: Shri Saktijit Dey & Shri Prabhash Shankarit(It)A No.226/Mum/2026 (A.Y. 2022-23) Deputy Commissioner Of V/S. Jefferies International Ltd. Income Tax (It) – 3(1)(1) बनाम Ernst & Young Llp, 14 Th Room No. 603, 6 Th Floor, Floor, The Ruby, 29 Senapati Kautilya Bhavan, Bandra Kurla Bapat Marg, Dadar West, Complex, Bandra (East), Mumbai – 400 028, Mumbai – 400 051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aabcj7041C Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रत्याक्षेपसं./C.O. No.104/Mum/2026 (Arising Out Of It(It)A No. 226/Mum/2026) (A.Y. 2022-23) Jefferies International Ltd. V/S. Deputy Commissioner Of Ernst & Young Llp, 14 Th बनाम Income Tax (It) – 3(1)(1) Floor, The Ruby, 29 Senapati Room No. 603, 6 Th Floor, Bapat Marg, Dadar West, Kautilya Bhavan, Bandra Kurla Mumbai – 400 028, Complex, Bandra (East), Maharashtra Mumbai – 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aabcj7041C Appellant/अपीलाथी .. Respondent/प्रतिवादी

Section 143(3)Section 9(1)(vii)

Gia India Laboratory Private Limited, Mumbai vs. Assessment Unit/the Deputy Commissioner of Income-Tax, Circle-14(1)(2)-Mumbai, Mumbai

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

ITA 6801/MUM/2025[2022-23]Status: DisposedITAT Mumbai02 Feb 2026AY 2022-23

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

For Appellant: 1:1 The Assessing Officer has erred in not properly considering and giving effec
Section 143(3)Section 234DSection 244ASection 92C

Vodafone India Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the grounds of

ITA 5888/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-23

Bench: Shri Pawan Singhshri Girish Agrawal(Physical Hearing) Vodafone India Services Private Dcit Circle-8(3)(1) Mumbai, Aayakar Bhawan, Limited, 201-206, 2Nd Floor, M.K. Road, Mumbai-400020 Shiv Smriti Chambers, Vs 49/A, Anne Besant Road, Above Corporation Bank, Worli, S.O. Mumbai-400018, Maharashtra Pan: Aaacz 1849 D Appellant (Respondent) Assessee Represented By : Shri Ajit Jain Advocate Department Represented By : Shri Pankaj Kumar Cit-Dr Date Of Hearing : 09.12.2025 Date Of Pronouncement Of Order : 30.01.2026

Section 143(3)Section 144CSection 254(1)Section 270Section 271

Sophos Technologies Private Limited, Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result the appeal filed by the assessee is allowed

ITA 466/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2016-17
Section 115Section 143(3)Section 234BSection 92C

The Pr. Commissioner of Income Tax -7 vs. Steria India Pvt. Ltd

The appeal is dismissed

ITA/739/2025HC Delhi12 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 92F

M/S. Northern Operating Services Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, appeal filed by the assessee with respect to the determination of the arm’s-length price of non-US entity transactions, is dismissed

ITTPA 1017/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Oct 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Divya K.J, CIT-DR
Section 143Section 144BSection 144CSection 92C

The Pr. Commissioner of Income Tax -1 vs. Fis Global Business Solutions India Pvt. Ltd

ITA/306/2025HC Delhi17 Sept 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 154

F5 Networks Innovation Private Limited, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

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

ITA 912/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Sharath Rao & ShriFor Respondent: Shri Narender Kumar Naik
Section 143(1)Section 143(3)Section 92C