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

PCIT v. Music Broadcast (P.) Ltd. (155 Taxmann.com 277) is the decision most relied on for Section 92E, cited in 8 judgments.

Which cases are most cited on Section 92E?

PCIT v. Music Broadcast (P.) Ltd. (155 Taxmann.com 277) — 8 citing judgments; Cadilla Pharmaceuticals Ltd. v. ACIT (81 Taxmann.com 379) — 7 citing judgments; Apar Industries Ltd. v. DCIT (117 Taxmann.com 970) — 5 citing judgments; Zee Enterprises Ltd. v. Addl. CIT (102 Taxmann.com 78) — 3 citing judgments.

How many judgments are there on Section 92E?

BharatTax indexes 132 ITAT, High Court and Supreme Court judgments that turn on Section 92E of the Income Tax Act, 1961.

Section 92E of the Income Tax Act

Income-tax Act, 2025: s.172

Section 92E of the Income-tax Act, 1961 corresponds to section 172 (Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction) of the Income-tax Act, 2025.

Read section 172 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 92E is PCIT v. Music Broadcast (P.) Ltd. (155 Taxmann.com 277), cited in 8 of the 132 judgments on BharatTax that turn on this section.

Leading authorities on Section 92E

PCIT v. Music Broadcast (P.) Ltd.

155 Taxmann.com 277 · 2023 · High Court

citing judgments

Cadilla Pharmaceuticals Ltd. v. ACIT

81 Taxmann.com 379 · 2017 · ITAT

citing judgments

Apar Industries Ltd. v. DCIT

117 Taxmann.com 970 · 2020 · Reported

citing judgments

Zee Enterprises Ltd. v. Addl. CIT

102 Taxmann.com 78 · 2019 · Reported

citing judgments

Judgments on Section 92E

Audco India Ltd, Mumbai vs. Asst CIT Cir 2(1), Mumbai

In the result, all these three appeals of the assessee are allowed

ITA 1579/MUM/2013[2008-09]Status: DisposedITAT Mumbai17 Dec 2019AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri C.N. Prasad, Jm Audco India Limited, Vs. Addl.C.I.T., Taxation Department, Range-2(1), L&T House, N.M. Marg, Aayakar Bhavan, M.K. Marg, Ballard Estate, Mumbai- Mumbai-400020. 400001. Pan/Gir No. Aaaca 9647 E (Appellant) .. (Respondent) Audco India Limited, Vs. Addl.C.I.T., Taxation Department, Range-2(1), L&T House, N.M. Marg, Aayakar Bhavan, M.K. Marg, Ballard Estate, Mumbai- Mumbai-400020. 400001. Pan/Gir No. Aaaca 9647 E (Appellant) .. (Respondent) Audco India Limited, Vs. Addl.C.I.T., Taxation Department, Range-2(1), L&T House, N.M. Marg, Aayakar Bhavan, M.K. Marg, Ballard Estate, Mumbai- Mumbai-400020. 400001. Pan/Gir No. Aaaca 9647 E (Appellant) .. (Respondent)

Section 143(2)Section 143(3)Section 92CSection 92E

Audco India Limited, Mumbai vs. Addl.C.I.T. RG.2(1), Mumbai

In the result, all these three appeals of the assessee are allowed

ITA 6989/MUM/2011[2007-08]Status: DisposedITAT Mumbai17 Dec 2019AY 2007-08

Section 143(2)Section 143(3)Section 92CSection 92E

Audco India Limited, Mumbai vs. Addl.CIT., Range-2(1), Mumbai

In the result, all these three appeals of the assessee are allowed

ITA 6165/MUM/2011[2005-06]Status: DisposedITAT Mumbai17 Dec 2019AY 2005-06

Section 143(2)Section 143(3)Section 92CSection 92E

Bul Infradevelopers Pvt.Ltd., Mumbai vs. ITO 15(1)(3), Mumbai

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

ITA 4917/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Nov 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am आयकर अपील सुं./ Ita No. 4917/Mum/2018 (यनर्ाारण वर्ा / Assessment Year 2014-15) Bul Infradevelopers Pvt. Ltd. The Income Tax Officer 901-902, Sagar Darshan Ward 15(1)(3), Apartment, Sector 18, Tower Room No. 15B, Gr. Floor, बनाम/ No.6, Nerul Navi Aayakar Bhavan, Maharshri Vs. Mumbai-400 706 Karve Road, Mumbai-400 020 (प्रत्यर्थी/ Respondent) (अपीलार्थी / Appellant) स्र्थायी लेखा सुं./Pan No. Aadcb4921H अपीलार्थी की ओर से / Appellant By : Shri M. M. Hussain, Ar प्रत्यर्थी की ओर से / Respondent By : Ms. Kavita P Kaushik, Dr सुनवाई की तारीख / Date Of Hearing: 28.11.19 घोर्णा की तारीख / Date Of Pronouncement: 28.11.19

For Appellant: Shri M. M. Hussain, ARFor Respondent: Ms. Kavita P Kaushik, DR

Section 144Section 271Section 271BSection 44ASection 92E

Juvalia Sales P.Ltd, New Delhi vs. Addl.CIT, Special Range-5, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 7201/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Nov 2019AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Chary

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Sandeep Kumar, CIT DR

Section 271Section 271ASection 271BSection 92Section 92BSection 92CSection 92DSection 92E

Van Oord India P.Ltd, Mumbai vs. DCIT RG 5(3), Mumbai

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

ITA 720/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Nov 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri Rajesh Kumar

For Appellant: S/Shri Nishant Thakkar, RishiFor Respondent: Shri Rajeev Harit, D.R

Section 115VSection 143(3)Section 144C(13)Section 28Section 43CSection 92Section 92(1)Section 92CSection 92C(4)Section 92E

Dow Chemical Inernational Pvt. Ltd. As Successor of Roham and Haas (India) Pvt. Ltd., Mumbai vs. ITO - 14(1)(1), Mumbai

In the result, appeals of the assessee in A

ITA 6577/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Sept 2019AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Rohm & Haas India Vs. The Assistant Commissioner Pvt. Ltd., Of Income Tax-11(1)(1) 1St Floor, Block B, Room No.204, Aayakar 02, Godrej Business District Bhavan, M.K. Road, Priojshanagar, Lbs Marg Mumbai – 400 020 Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacr2855F (Appellant) .. (Respondent) Sa No.261/Mum/2019 M/S. Dow Chemical Vs. Income Tax Officer – International Pvt. Ltd., As 14(1)(1), Room No. 431, Successor Of Rohm & Haas Aayakar Bhavan, Mk Road, (India) Pvt. Ltd., Mumbai – 400 020 Godrej It Park – P2 1St Floor Block B, 02 Lbs Road, Godrej Business District, Pirojshahnagar Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacr2855F (Appellant) .. (Respondent)

Section 143(3)Section 92E

Rohm and Haas India P.Ltd, Mumbai vs. Asst CIT 11(1)(1), Mumbai

In the result, appeals of the assessee in A

ITA 2199/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Sept 2019AY 2010-11

Section 143(3)Section 92E

Shri Laxmi Bidi Trading Company, Ahmedabad vs. The DCIT, Circle-5(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1678/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad09 Sept 2019AY 2014-15

Section 139(1)Section 143(3)Section 271BSection 40A(2)(b)Section 40bSection 44ASection 92BSection 92E

ITO, New Delhi vs. M/S. Metals Russia India Pvt. Ltd., New Delhi

In the result, appeal of the Department dismissed

ITA 108/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Aug 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Ms. Jyoti Narula, C.AFor Respondent: Ms. Rinku Singh, Sr. DR

Section 131Section 143(3)Section 271BSection 271GSection 44BSection 92ASection 92DSection 92E

Summit (India) Water Treatment & Services Ltd., Ahmedabad vs. The Pr. CIT-4, Ahmedabad

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

ITA 1338/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 May 2019AY 2013-14

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R

Section 115JSection 143(3)Section 263Section 271BSection 40

Van Oord India P.Ltd, Mumbai vs. Asst CIT Cir 5(3), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 7228/MUM/2012[2007-08]Status: DisposedITAT Mumbai22 May 2019AY 2007-08

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year : 2007-08

For Appellant: Shri Soli DasturFor Respondent: Shri. V. Justin

Section 115VSection 143(3)Section 250Section 28Section 43CSection 92Section 92CSection 92C(4)Section 92E

M/S. Kankaria Industries, Nokha vs. ITO, Nokha

In the result, the appeal of the assessee is allowed

ITA 567/JODH/2018[2014-15]Status: DisposedITAT Jodhpur06 May 2019AY 2014-15

Bench: Shri N.K.Saini & Shri A. T. Varkeym/S. Kankaria Industries Vs The Income Tax Officer, Pan:Aabfk1838R Aaykar Bhawan, Nokha C/O Rajendra Jain Advocate, (Bikaner) 106, Akshay Deep Complex, 5Th B Road, Sardarpura, Jodhpur. (Appellant) (Respondent)

Section 217BSection 271BSection 92BSection 92E

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, boththe appeals of the assessee in ITA No

ITA 726/KOL/2017[2012-13]Status: DisposedITAT Kolkata16 Apr 2019AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri P.K. Srihari, CIT DR

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 271(1)Section 92CSection 92E

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, boththe appeals of the assessee in ITA No

ITA 2361/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Apr 2019AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri P.K. Srihari, CIT DR

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 271(1)Section 92CSection 92E

M/S. Jay Gee Overseas P. Ltd., Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 6192/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Feb 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishijay Gee Overseas P Ltd, Vs. Dcit, 129, Ad Block, Pitampura, Circle-13(2), Delhi New Delhi Pan: Aabcj1624R (Appellant) (Respondent)

For Appellant: Shri Shekhar Kerjiwal, Director of CompanyFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 14Section 143Section 271BSection 92E

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.

DCIT, Circle - 8(1), Kolkata vs. M/S. Eih Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1992/KOL/2017[2011-12]Status: DisposedITAT Kolkata22 Nov 2018AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri Satbeer Singh Godara

Section 271Section 271ASection 92DSection 92E

M/S. Devansh Exports, Kolkata vs. ACIT, Circle - 32, Kolkata

In the result, the appeal of assessee is allowed

ITA 2177/KOL/2017[2009-10]Status: DisposedITAT Kolkata05 Sept 2018AY 2009-10

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 143(3)Section 147Section 44ASection 92ASection 92BSection 92ESection 92F

Mos Metro India Private Limited, Chennai vs. DCIT Corporate Circle 4(1), Chennai

In the result appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 3029/CHNY/2017[2013-14]Status: DisposedITAT Chennai30 Jul 2018AY 2013-14

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.3029/Chny/2017 (िनधा"रण वष" / Assessment Year: 2013-14) Vs The Deputy Commissioner Of M/S. Mos Metro India Pvt. Ltd., 88/150, Dharma Towers, Income Tax, Second Floor, Room No.9, Nelson Corporate Circle 4(1), Manikam Road, Choolaimedu, Chennai. Chennai – 600 094. Pan: Aahcm5709N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Homi Raj Vansh, CITFor Respondent: 30.07.2018

Section 143(2)Section 143(3)Section 92CSection 92E