What is the leading case on Section 92CD of the Income Tax Act?

Approva Systems (P.) Ltd. v. DCIT, Circle-1, Pune (92 Taxmann.com 82) is the decision most relied on for Section 92CD, cited in 7 judgments.

Which cases are most cited on Section 92CD?

Approva Systems (P.) Ltd. v. DCIT, Circle-1, Pune (92 Taxmann.com 82) — 7 citing judgments.

How many judgments are there on Section 92CD?

BharatTax indexes 43 ITAT, High Court and Supreme Court judgments that turn on Section 92CD of the Income Tax Act, 1961.

Section 92CD of the Income Tax Act

Income-tax Act, 2025: s.169

Section 92CD of the Income-tax Act, 1961 corresponds to section 169 (Effect to advance pricing agreement) of the Income-tax Act, 2025.

Read section 169 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 92CD is Approva Systems (P.) Ltd. v. DCIT, Circle-1, Pune (92 Taxmann.com 82), cited in 7 of the 43 judgments on BharatTax that turn on this section.

Leading authorities on Section 92CD

Approva Systems (P.) Ltd. v. DCIT, Circle-1, Pune

92 Taxmann.com 82 · 2018 · Reported

citing judgments

Judgments on Section 92CD

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

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Gaurav Singh

Section 143(3)Section 250

Mrf Limited, Chennai vs. DCIT, Central Circle-3(3), Chennao

In the result, both Appeals for AY 2015-16 and AY 2016-17 are partly allowed for statistical purposes

ITTPA 6/CHNY/2024[2016-17]Status: DisposedITAT Chennai04 May 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. VikaramFor Respondent: 30.03.2026

Section 144C(13)Section 147Section 148Section 153Section 234BSection 35Section 40A(2)(b)Section 92B

Mrf Limited, Chennai vs. DCIT, Central Circle 3(3), Chennai

In the result, both Appeals for AY 2015-16 and AY 2016-17 are partly allowed for statistical purposes

ITTPA 5/CHNY/2024[2015-16]Status: DisposedITAT Chennai04 May 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. VikaramFor Respondent: 30.03.2026

Section 144C(13)Section 147Section 148Section 153Section 234BSection 35Section 40A(2)(b)Section 92B

Gemological Institute of America, Inc., United States of America vs. The Assistant Commissioner of Income-Tax (International Taxation), Range 2(3)(2) - Mumbai, Mumbai

Accordingly this ground raised by the assessee stands allowed in terms of above directions

ITA 8248/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Mar 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankargemological Institute Of Vs. Acit (International America Taxation), Range - 5345, The Robert Mouawad 2(3)(2) Mumbai Campus, Armada Drive, Room No. 610, 6Th Carlsbad, Floor, Kautilya Bhavan, California - 092008 Bandra Kurla Complex, Bandra (East) Mumbai – 400051 Pan/Gir No. Aadcg7962K (Applicant) (Respondent) Assessee By Shri J.D. Mistry-Sr. Adv./Gunjan Kakkad Revenue By Shri Krishna Kumar (Sr. Dr.) Date Of Hearing 03.02.2026 Date Of Pronouncement 09.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 03.09.2025 Passed U/S 143(3) R.W.S. 254 Of The Income Tax Act, 1961 (‘The Act’), By The Office Of The Assistant Commissioner Of Income Tax, Circle 2(3)(2), Mumbai, For The Assessment Year 2020-21. The Following Grounds Are Reproduced Below:

Section 143(3)Section 144C(5)Section 244ASection 92C

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

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

Morgan Stanley Advantage Services Private Limited, Mumbai vs. The National Faceless Assessment Centre, Delhi

Appeal is dismissed

ITA 3533/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai08 Dec 2025

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Morgan Stanley Advantage The National Faceless Services Private Limited Assessment Centre Building No. 5, Athena Vs. Delhi Mindspace, Sector 30, Goregaon West, Mumbai-400 064. Pan : Aaeca3400B Appellant Respondent

For Respondent: Assessee by Shri Madhur Agrawal, CA

Section 270ASection 80GSection 92C

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

ITA 4395/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Nov 2025AY 2020-21

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) Gia India Laboratory Pvt. Ltd. Dcit, Circle-14(1)(2) 10Th Floor, Trade Centre Room No. 455 Vidyanagari, S.O. Mumbai Vs. Aayakar Bhavan, M.K. 400 098. Road, Mumbai-400 020. Pan : Aaccg9457G Appellant Respondent

For Respondent: Shri J.D. Mistry & Shri

Section 144C(1)Section 244ASection 80GSection 92C

Basf India Limited, Mumbai vs. DCIT Circle 14(1)(1), Mumbai

In the result both the appeals filed by the assessee are allowed for statistical purposes

ITA 2001/MUM/2025[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 143(3)Section 147Section 250Section 92C

Basf India Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 14(1)(1), Mumbai

In the result both the appeals filed by the assessee are allowed for statistical purposes

ITA 2000/MUM/2025[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 143(3)Section 147Section 250Section 92C

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

Gemological Institute of America, Inc., United States vs. The Assistant Commissioner of Income-Ta (International Taxation) - Circle 2(3)(2), Mumbai

In the result, appeals of the assesse are allowed partly for statistical

ITA 1293/MUM/2025[2022-23]Status: DisposedITAT Mumbai09 Sept 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri J.D. Mistry, Sr. Adv. & Shri Niraj Sheth, A/RsFor Respondent: Shri Satya Pal Kumar, CIT D/R a/w Shri Krishna Kumar, Sr. D/R

Section 144C(13)Section 147Section 148

Gemological Institute of America, Inc., United States vs. The Assistant Commissioner of Income-Tax (International Taxation), Circle 2(3)(2) - Mumbai, Mumbai

In the result, appeals of the assesse are allowed partly for statistical

ITA 1292/MUM/2025[2019-20]Status: DisposedITAT Mumbai09 Sept 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri J.D. Mistry, Sr. Adv. & Shri Niraj Sheth, A/RsFor Respondent: Shri Satya Pal Kumar, CIT D/R a/w Shri Krishna Kumar, Sr. D/R

Section 147Section 148

Alten Calsoft Labs (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous

ITTPA 1863/BANG/2024[2020-21]Status: DisposedITAT Bangalore14 Jul 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Ms. N V Lakshmi, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 68Section 80ISection 80JSection 92C

Fil India Business & Research Pvt. Ltd., Delhi vs. DCIT, Circle 2(1), C.R Building, Delhi

The appeal of the assesse is partly allowed

ITA 1948/DEL/2021[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(3)Section 144CSection 920Section 92CSection 92C(3)

Fidelity Information Services India Private Limited, Punjab vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 998/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 998/Chd/2024 निर्धारण वर्ष / Assessment Year: 2020-21 Fidelity Information Services Vs The Dcit, Chandigarh, India Private Ltd., 2Nd A-45, Industrial Area, Sector 74, Phase 8B, Sas Nagar. स्थायी लेखा सं./Pan No: Aagcs0395D अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By: Shri Vishal Kalra, Advocate & Ms. Sumisha, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 06.05.2025 Date Of Pronouncement : 28.05.2025 Hybrid Hearing Order Per Raj Pal Yadav, Vp The Assessee Is In Appeal Before The Tribunal Against The Assessment Order Dated 31.07.2024 Passed U/S 143(3) Read With Section 144C(13)/144B Of The Income Tax Act In

For Appellant: Shri Vishal Kalra, Advocate & Ms. Sumisha, CAFor Respondent: Shri Manav Bansal, CIT DR

Section 139(1)Section 143(2)Section 143(3)Section 144C(13)Section 234ASection 270A