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

Mentor Graphics (India) Pvt. Ltd, New Delhi vs. DCIT, New Delhi

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

ITA 399/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Nov 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Laliet Kumarita No. 399/Del/2016 : Asstt. Year : 2011-12 Mentor Graphics (India) Pvt. Ltd., Vs Dcit, B-92, 9Th Floor, Himalaya House, Circle-16(2), 23, K.G. Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabcm5494Q Assessee By : Sh. Himanshu Sinha, Adv. & Sh. Bhuwan Dhoopar, Adv. Revenue By : Ms. Meeta Sinha, Citdr Date Of Hearing : 06.11.2018 Date Of Pronouncement : 06.11.2018 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 27.11.2015 Passed By The Ao U/S 143(3) R.W.S. 144C(1) Of The Income Tax Act, 1961. 2. Following Grounds Have Been Raised In This Appeal: “1. On The Facts & In Law, The Learned Transfer Pricing Officer - 11(2), New Delhi ('Ld. Tpo') & The Learned Deputy Commissioner Of Income Tax - Circle 16(2) ('Ld. Ao') Erred In Determining & The Hon'Ble Dispute Resolution Panel ('Hon'Ble Drp') Erred In Confirming The Addition Of Rs. 197,790,802 To The Value Of International Transactions Pertaining To Provision Of Software Development Support Services By The Appellant To Its Associated Enterprises ('Aes') Under Section 92Ca(3) Of The Income-Tax Act, 1961 ('The Act').

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Ms. Meeta Sinha, CITDR
Section 143(3)Section 92C

M/S. Honeywell Automation India Limited, Pune vs. ACIT, Circle-7, Pune

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

ITA 359/PUN/2013[2008-09]Status: DisposedITAT Pune02 Nov 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita No. 359/Pun/2013 िनधा#रण वष# / Assessment Year : 2008-09

For Appellant: Shri Kamal Sawhney & Ms. Rhea AmarFor Respondent: Shri Rajeev Kumar, CIT-DR
Section 10ASection 10A(7)Section 801ASection 80I

DCIT, Circle-17(2), Hyd, Hyderabad vs. Wells Fargo India Solutions Pvt.Ltd., Hyderabad

In the result, appeal of the Revenue as well as the Cross Objection of the assessee are dismissed as withdrawn

ITA 111/HYD/2016[2011-12]Status: DisposedITAT Hyderabad10 Apr 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Debadutta MohantyFor Respondent: Shri Rajeev Ranka, DR
Section 143(3)

Tieto I.T. Services India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax., Pune

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

ITA 1398/PUN/2015[2010-11]Status: DisposedITAT Pune19 Jan 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Dinesh SupekarFor Respondent: Shri Achal Sharma
Section 144C(1)Section 92C

M/S Axa Technologies Shared Services Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 659/BANG/2012[2007-08]Status: DisposedITAT Bangalore25 Jul 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K.R. Narayan, JCIT (D.R)

Commissioner of Income Tax Delhi-I vs. Ameriprise India Pvt.Ltd

The appeal is dismissed

ITA/206/2016HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 92C