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

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 1836/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2021AY 2012-13

Gemological Institute of America Inc., Mumbai vs. DCIT (It) 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 386/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Apr 2021AY 2011-12

ACIT, Circle-14(2), New Delhi vs. Knowledge Infrastructure Systems Pvt. Ltd., New Delhi

ITA 1048/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Apr 2021AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Knowledge Infrastructure Systems Circle-14(2), Pvt. Ltd, New Delhi G-02, Salcom Aurum Complex, Jasola, New Delhi Pan: Aacck4380L (Appellant) (Respondent)

For Appellant: Shri Dhiraj Jain, Sr. DRFor Respondent: Shri R. S. Shinshvi, Adv

Section 143(3)Section 92C

Cookson India Private Limited, Kolkata vs. DCIT, Company Circle 3(1), Kolkata

In the result, all the three appeals of the assessee are allowed for statistical

ITA 387/KOL/2017[2012-13]Status: DisposedITAT Kolkata20 Nov 2020AY 2012-13

Bench: Shri J. S. Reddy, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं./Ita Nos.633 & 442/Kol/2016

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Vijay Shankar, CIT

Section 143(3)Section 92C

Cookson India Pvt. Ltd., Kolkata vs. DCIT, Cir-3(1), Kolkata

In the result, all the three appeals of the assessee are allowed for statistical

ITA 633/KOL/2016[2009-2010]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-2010

Bench: Shri J. S. Reddy, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं./Ita Nos.633 & 442/Kol/2016

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Vijay Shankar, CIT

Section 143(3)Section 92C

Cookson India Pvt. Ltd., Kolkata vs. DCIT, Cir-3(1), Kolkata

In the result, all the three appeals of the assessee are allowed for statistical

ITA 442/KOL/2016[2011-2012]Status: DisposedITAT Kolkata20 Nov 2020AY 2011-2012

Bench: Shri J. S. Reddy, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं./Ita Nos.633 & 442/Kol/2016

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Vijay Shankar, CIT

Section 143(3)Section 92C

M/S. Citizen Watches(India) Pvt. Ltd., Bangalore vs. Assistant Commissioner of Income Tax, Circle - 2(1)(1), Bangalore

In the result, appeal of the assessee is dismissed as withdrawn

ITA 629/BANG/2017[2012 - 13]Status: DisposedITAT Bangalore09 Sept 2020

Bench: Shri George George K & Shri B.R. Baskaranit(Tp)A No.629/Bang/2017 (Assessment Year: 2012-13) M/S. Citizen Watches (India) Pvt. Ltd., No.299, 6Th Main, Hal 2Nd Stage, Indiranagar, Bangalore-560 038 ….Appellant Vs. Assistant Commissioner Of Income Tax, Circle 2(1)(1), Bangalore. ……Respondent. Assessee By: Shri K.R. Vasudevan, Advocate. Revenue By: Shri Sunil Kumar Singh, Cit (D.R)

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT (D.R)

Section 143(3)Section 92C

Springer (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 6708/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Aug 2020AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2012-13]

For Appellant: Shri Himanshu Sinha, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 143(3)Section 92C

A.C.I.T., Circle-2(1), Kolkata vs. M/S Pricewarerhousecoopers Service Delivery Centre (Kolkata) Private Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 210/KOL/2020[2014-15]Status: DisposedITAT Kolkata19 Aug 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2014-15 Asstt. Commissioner Of Income Tax, Circle-2(1), Kolkata......……...........….……....………….Appellant Vs. M/S. Pricewaterhousecoopers Delivery Centre (Kolkata) Pvt. Ltd…………………......Respondent Plot X1-1, Block Ep Sector-V, South City Pinnacle Salt Lake North 24 Parganas – 700 091 [Pan : Aadcg 7191 E] Appearances By: Shri Imokaba Jamir, Cit D/R, Appearing On Behalf Of The Revenue. Shri Ravi Sharma, A/R, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : July 22Nd, 2020 Date Of Pronouncing The Order : August 19Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 250Section 92C

Texas Infraastructure (India) Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 702/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Jul 2020AY 2011-12

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Muzaffar Hussain, CIT-DR

Section 143(3)Section 43(3)Section 92Section 92C

Mitsui & Co. India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal is dismissed

ITA 1672/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Jun 2020AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri O.P.Kantdy. Cit, Circle-16(2), M/S. Mitsui & Company India New Delhi Pvt. Ltd. Vs. Plot No.D-1, 4Th Floor, Salcon Ras Vilas, District Centre, Saket, New Delhi-110017. Pan-Aadcm 4488J (Appellant) (Respondent) M/S. Mitsui & Company Dcit, Circle-16(2), India Pvt. Ltd. New Delhi Plot No.D-1, 4Th Floor, Vs. Salcon Ras Vilas, District Centre Saket, New Delhi-110017. Pan-Aadcm 4488J (Appellant) (Respondent)

Section 14ASection 92BSection 92C(2)

DCIT, New Delhi vs. M/S. Mitsui & Company India Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 1608/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Jun 2020AY 2011-12

Section 14ASection 92BSection 92C(2)

ACIT, Circle- 9(1), New Delhi vs. Fis Global Business Solutions India Pvt. Ltd., New Delhi

ITA 579/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jun 2020AY 2010-11

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

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR

Section 143Section 143(3)Section 144CSection 154

Fis Global Business Solutions India Pvt. Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

ITA 423/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jun 2020AY 2010-11

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

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR

Section 143Section 143(3)Section 144CSection 154

Fis Global Business Solutions India Pvt. Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

ITA 422/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jun 2020AY 2010-11

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

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR

Section 143Section 143(3)Section 144CSection 154

ACIT, Circle- 9(1), New Delhi vs. Fis Global Business Solutions India Pvt. Ltd., New Delhi

ITA 3087/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jun 2020AY 2010-11

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

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Shashi Kajle, Senior DR

Section 143Section 143(3)Section 144CSection 154

M/S Citizen Watches India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(1), Bangalore

In the result, appeals of the assessee are dismissed as withdrawn

ITA 2823/BANG/2017[2013-14]Status: DisposedITAT Bangalore28 Feb 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillaiit(Tp)A Nos.287/Bang/2016 & 2823/Bang/2017 Assessment Years : 2011-12, 2013-14 M/S. Citizen Watches (India) Deputy Commissioner Of Income Tax, Private Limited, Circle-2(1)(1), No.299, Sai Orchid, 6Th Main, Hal Vs. Bengaluru. 2Nd Stage, Indiranagar, Bengaluru-560038. Pan : Aaacc 4712 A Appellant Respondent Assessee By : Smt. Vidya, Ca Revenue By : Shri. Muzaffar Hussain, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 04.02.2020 Date Of Pronouncement : 28.02.2020 O R D E R Per A.K. Garodia

For Appellant: Smt. Vidya, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

Citizen Watches (India) Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, appeals of the assessee are dismissed as withdrawn

ITA 287/BANG/2016[2011-12]Status: DisposedITAT Bangalore28 Feb 2020AY 2011-12

For Appellant: Smt. Vidya, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

M/S Citizen Watches (India) Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Ward-2(1)(1), Bangalore

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

ITA 2944/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Feb 2020AY 2014-15

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Vidya Kurup, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 143(3)Section 92C

DCIT, New Delhi vs. M/S. Marubeni India Pvt. Ltd., New Delhi

In the result, the appeal filed by the revenue is treated as allowed for statistical purpose

ITA 1556/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Oct 2019AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. Kuldip Singhassessment Year: 2011-12 Dcit M/S. Marubeni India P. Ltd. 5Th Floor, Lotus Tower, Circle – 16 (1) Vs New Delhi Community Centre, New Friends Colony, New Delhi-110065 Pan No. Aaacm6413A (Appellant) (Respondent)

Section 143Section 92Section 92BSection 92C