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
8
citing judgments
Cadilla Pharmaceuticals Ltd. v. ACIT
81 Taxmann.com 379 · 2017 · ITAT
7
citing judgments
Apar Industries Ltd. v. DCIT
117 Taxmann.com 970 · 2020 · Reported
5
citing judgments
Zee Enterprises Ltd. v. Addl. CIT
102 Taxmann.com 78 · 2019 · Reported
3
citing judgments

Judgments on Section 92E

DCIT vs. M/S Novell Software Development (India) Pvt. Ltd., Bangalore

In the result the appeal by the Assessee is partly allowed while the appeal by the Revenue is dismissed

ITA 1223/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Sept 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri G.R. Reddy, CIT-I(DR)
Section 92Section 92CSection 92E

Novell Software Development (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed while the appeal by the Revenue is dismissed

ITA 1106/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Sept 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri G.R. Reddy, CIT-I(DR)
Section 92Section 92CSection 92E

Sonus Networks India Private Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 1567/BANG/2012[2008-09]Status: DisposedITAT Bangalore14 May 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 143(3)Section 92Section 92CSection 92E

M/S Aci Worldwide Sokutions Pvt. Ltd., Bangalore vs. ACIT, Bangalore

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

ITA 652/BANG/2012[2042-05]Status: DisposedITAT Bangalore10 Apr 2015AY 2042-05

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 92CSection 92E

ACIT, Bangalore vs. Symbol Technologies India Pvt. Ltd., Bangalore

In the result the appeal by the Assessee and the Revenue are partly allowed

ITA 391/BANG/2012[2005-06]Status: DisposedITAT Bangalore27 Mar 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Eric Mehta & Smt. Shilpa S., CAsFor Respondent: Dr. P.K. Srihari, Addl. CIT (DR)
Section 10ASection 92Section 92CSection 92E

M/S Symbol Technologies India Private Limited, Bangalore vs. ACIT, Bangalore

In the result the appeal by the Assessee and the Revenue are partly allowed

ITA 296/BANG/2012[2005-06]Status: DisposedITAT Bangalore27 Mar 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Eric Mehta & Smt. Shilpa S., CAsFor Respondent: Dr. P.K. Srihari, Addl. CIT (DR)
Section 10ASection 92Section 92CSection 92E

DCIT, Bangalore vs. M/S Textron Global Technology Centre Private Limited, Bangalore

In the result, the appeal by the Revenue and the cross objection by the assessee is partly allowed

ITA 29/BANG/2012[2005-06]Status: DisposedITAT Bangalore20 Mar 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Pravin Kishore Prasad, AdvocateFor Respondent: Shri P.K. Srihari, Addl. CIT(DR)
Section 92Section 92CSection 92E

Novell Softeare Development (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee and the Revenue are partly allowed

ITA 1047/BANG/2011[2005-06]Status: DisposedITAT Bangalore13 Feb 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri T. Suryanarayan, AdvocateFor Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 92Section 92CSection 92E

DCIT, Bangalore vs. M/S Novell Software Development (India)Pvt. Ltd., Bangalore

In the result the appeal by the Assessee and the Revenue are partly allowed

ITA 1105/BANG/2011[2005-06]Status: DisposedITAT Bangalore13 Feb 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri T. Suryanarayan, AdvocateFor Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 92Section 92CSection 92E

All Gujarat Federation of Tax Consultants vs. Central Board of Direct Taxes

SCA/12656/2014HC Gujarat22 Sept 2014
Section 119Section 139Section 44A

Commissioner of Income Tax vs. Amadeus India Pvt Ltd

Appeal is dismissed

ITA/938/2011HC Delhi28 Nov 2011
For Appellant: Ms Suruchi AggarwalFor Respondent: Mr M.S. Syali, Sr. Advocate with Mr Mayank Nagi &
Section 144CSection 260ASection 92BSection 92CSection 92E

Commissioner of Income Tax Delhi Central III vs. Hcl Tecnhologies Ltd

Appeal is dismissed accordingly

ITA - 33 / 2008HC Delhi22 Jul 2010
Section 260ASection 271(1)(c)Section 92Section 92BSection 92CSection 92E