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
7
citing judgments

Judgments on Section 92CD

Factset Systems India Private Limited, Hyderabad vs. ACIT, Circle-17(1), Hyderabad

Appeal is dismissed as withdrawn

ITA 464/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Apr 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifiaur Rahmanassessment Year: 2012-13 Factset Systems India Pvt Vs. Acit, Circle-17(1), Ltd., Hyderabad. Hyderabad. Pan – Aabcf1445Q (Appellant) (Respondent) Assessee By : Shri Bhupender Singh Revenue By : Shri Ashok Kumar Kardan Date Of Hearing : 24-04-2018 Date Of Pronouncement : 27-04-2018 Order Per P. Madhavi Devi, J.M.: This Is Assessee’S Appeal For The A.Y 2012-13 Against The Assessment Order Passed U/S 143(3) R.W.S 92Ca(3) & 144C(5) Of The Income Tax Act.

For Appellant: Shri Bhupender SinghFor Respondent: Shri Ashok Kumar Kardan
Section 143(3)Section 92C

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In the result, appeal of the Revenue as well as the Cross Objection of the assessee are dismissed as withdrawn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

Factset Systems India Private Limited, Hyderabad vs. ACIT, Circle-17(1), Hyderabad

In the result, assessee’s appeal is partly allowed

ITA 213/HYD/2015[2010-11]Status: DisposedITAT Hyderabad23 Mar 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri D.S.Sunder Singhfactset Systems India Vs Acit, Circle 17 ( 1 ) Private Limited, Hyderabad Hyderabad Pan: Aabcf 1445 Q (Appellant) (Respondent)

For Appellant: Shri Vaibhav MehtaFor Respondent: Shri K.Srinivas Reddy, DR
Section 10ASection 143(3)Section 253Section 92C