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

Juniper Networks India Private Limited, Mumbai vs. Principle Commissioner of Income Tax, Central Circle-1, Mumbai

In the result, appeal of the assessee is allowed

ITA 2042/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 May 2025AY 2017-18

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Vijay Mehta, Ms. Forum GudhkaFor Respondent: Ms. Neena Jeph, CIT DR
Section 142(1)Section 143(3)Section 263Section 37(1)Section 92C

M/S Bridgestone India Private Limited, Dhar vs. The DCIT 1(1), Indore

ITA 417/IND/2017[2012-13]Status: DisposedITAT Indore17 Oct 2022AY 2012-13

Deputy Commissioner of Income-Tax, Circle 1 (1), Pune vs. M/S Ags Customer Services I P Ltd, Pune

ITA 162/PUN/2022[2010-11]Status: DisposedITAT Pune16 Sept 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.162/Pun/2022 & C.O. No.22/Pun/2022 धनधाारण वषा / Assessment Year : 2010-11 .......अपीलाथी / Appellant Dcit, Circle -1(1), Pune

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri Piyush Kumar Singh Yadav
Section 143(3)Section 92C

Polycom Technology Centre, Delhi vs. Nationa E- Assessment Centre, Delhi

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

ITA 944/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Aug 2022AY 2016-17
Section 143(3)Section 144C(13)Section 92C

Seeds Intimate Apparel India Private Limited., Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam

In the result, appeals of the assessee are allowed for statistical purpose

ITA 602/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam27 Jul 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.21/Viz/2017, 04/Viz/2018 & 602/Viz/2018 (ननधधारण वषा / Assessment Years : 2012-13, 2013-14 & 2014-15) M/S Seeds Intimate Apparel India Vs. Asst.Commissioner Of Private Limited Income Tax, Plot No.C, Brandix India Apparel City, Circle-5(1) Sez, Pudimadaka Road Visakhapatnam Atchutapuram Mandal Visakhapatnam [Pan : Aadcb3644F] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri R.Vijaya Raghavan,ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(3)Section 92C

Seeds Intimate Apparel India Private Limited, Visakhapatnam vs. ACIT, Circle-5(1), Visakhapatnam

In the result, appeals of the assessee are allowed for statistical purpose

ITA 4/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam27 Jul 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.21/Viz/2017, 04/Viz/2018 & 602/Viz/2018 (ननधधारण वषा / Assessment Years : 2012-13, 2013-14 & 2014-15) M/S Seeds Intimate Apparel India Vs. Asst.Commissioner Of Private Limited Income Tax, Plot No.C, Brandix India Apparel City, Circle-5(1) Sez, Pudimadaka Road Visakhapatnam Atchutapuram Mandal Visakhapatnam [Pan : Aadcb3644F] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri R.Vijaya Raghavan,ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(3)Section 92C

Seeds Intimate Apparel India Private Limited, Visakhapatnam vs. The Asst CIT, Visakhapatnam

In the result, appeals of the assessee are allowed for statistical purpose

ITA 21/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam27 Jul 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.21/Viz/2017, 04/Viz/2018 & 602/Viz/2018 (ननधधारण वषा / Assessment Years : 2012-13, 2013-14 & 2014-15) M/S Seeds Intimate Apparel India Vs. Asst.Commissioner Of Private Limited Income Tax, Plot No.C, Brandix India Apparel City, Circle-5(1) Sez, Pudimadaka Road Visakhapatnam Atchutapuram Mandal Visakhapatnam [Pan : Aadcb3644F] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri R.Vijaya Raghavan,ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(3)Section 92C

ACIT, Corporate Circle-4(2), Chennai vs. Kone Elevators India Ltd., Chennai

In the result, both the appeals of the Assessee as well

ITA 3405/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Jul 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T(Tp)A No.:85/Chny/2019 िनधा"रण वष"/ Assessment Year 2014 – 2015 M/S. Kone Elevator India Private The Deputy Commissioner Of Limited, Vs. Income Tax, Prestige Centre Court, 9Th Floor, Corporate Ward – 4(2), 4Th Floor, Aayakar Bhavan, The Forum Vijaya Mall, Plot No.183, Nsk Salai, Arcot Road, Vadapalani, 121, Nungambakkam High Road, Chennai – 600 026. Chennai – 600 034. Pan : Aaack 2567P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. M. Murali, CIT
Section 143(3)Section 92C

Kellogg India P.Ltd, Mumbai vs. Assistant Commissioner of Income Tax 15(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7342/MUM/2018[2014-15]Status: DisposedITAT Mumbai16 Feb 2022AY 2014-15
Section 143(3)Section 144C(5)Section 92C

M/S. Man Trucks India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

In the result, all the appeals are dismissed as ‘withdrawn’

ITA 3028/PUN/2017[2013-14]Status: HeardITAT Pune14 Feb 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.454/Pun/2016, 3028/Pun/2017 & 1959/Pun/2019 "नधा"रण वष" / Assessment Year : 2011-12, 2013-14 & 2015-16

Section 92C

M/S. Man Trucks India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, all the appeals are dismissed as ‘withdrawn’

ITA 454/PUN/2016[2011-12]Status: HeardITAT Pune14 Feb 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.454/Pun/2016, 3028/Pun/2017 & 1959/Pun/2019 "नधा"रण वष" / Assessment Year : 2011-12, 2013-14 & 2015-16

Section 92C

Deputy Commissioner of Income-Tax, Pune vs. M/S. Man Trucks India Pvt. Ltd., (Formerly: M/S. Man Forcetrucks P.Ltd., Pune

In the result, all the appeals are dismissed as ‘withdrawn’

ITA 353/PUN/2016[2011-12]Status: HeardITAT Pune14 Feb 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.454/Pun/2016, 3028/Pun/2017 & 1959/Pun/2019 "नधा"रण वष" / Assessment Year : 2011-12, 2013-14 & 2015-16

Section 92C

Man Truck & Bus India Private Limited (Formerly Known As Man Trucks India Private Limited), Pune vs. Dy. CIT, Circle-14, Pune

In the result, all the appeals are dismissed as ‘withdrawn’

ITA 1959/PUN/2019[2015-16]Status: HeardITAT Pune14 Feb 2022AY 2015-16

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.454/Pun/2016, 3028/Pun/2017 & 1959/Pun/2019 "नधा"रण वष" / Assessment Year : 2011-12, 2013-14 & 2015-16

Section 92C

Cdk Global (India) Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-1(2), Hyderabad

Appeal is partly allowed in above terms

ITA 370/HYD/2020[2016-17]Status: DisposedITAT Hyderabad17 Jan 2022AY 2016-17

Bench: Shri A. Mohan Alankamony & Shri S.S. Godara(Through Video Conference) M/S. Cdk Global (India) Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Hyderabad. Circle 1(2), Hyderabad. Pan Aagcr 9879K Appellant Respondent

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(3)Section 244ASection 32Section 40Section 92C

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

Appeal is partly allowed in above terms

ITA 1405/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Oct 2021AY 2015-16

Bench: Shri A. Mohan Alankamony & Shri S.S. Godara(Through Video Conference) M/S. Cdk Global (India) Pvt. Ltd., Hyderabad. Pan Aagcr 9879K …..Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 1(2), Hyderabad. …..Respondent. Appellant By : Shri H. Srinivasulu. (A.R.) Respondent By : Shri Ashok Kardam. (D.R.) Date Of Hearing : 30.09.2021. Date Of Pronouncement : 28.10.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2015-16 Arises From The Commissioner Of Income Tax (Appeals)-1, Hyderabad’S Order Dt.12.07.2019 Passed In Case No.10072/2018-19/Dcit 1(2)/Cit(A)-1/Hyd / 2019-20 In 2 Proceedings Under Section 143(3) Of Income Tax Act, 1961 (‘The Act’).

For Appellant: Shri H. Srinivasulu. (A.R.)For Respondent: Shri Ashok Kardam. (D.R.)
Section 143(3)Section 234CSection 92C

M/S Micro Focus Software India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

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

ITA 3129/BANG/2018[2014-15]Status: DisposedITAT Bangalore10 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

Gemological Institute of America Inc., Mumbai vs. Asst CIT (It) Circle- 2 (3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 7740/MUM/2019[2016-17]Status: DisposedITAT Mumbai30 Apr 2021AY 2016-17

Gemological Institute of America Inc., Mumbai vs. Asst CIT (It) Circle- 2 (3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 7739/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Apr 2021AY 2015-16

Gemological Institute of America Inc., Mumbai vs. DCIT(It) Cir. 2(3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 53/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Apr 2021AY 2015-16

Gemological Institute of America, Inc, Mumbai vs. DCIT (It) RG 2(3)(2), Mumbai

In the result, the appeal for the assessment year 2016-17 is also partly allowed in the terms indicated above

ITA 7174/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Apr 2021AY 2013-14