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Transfer Pricing – Section 144C

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113279	Taxpundit	523Taxpundit140	ACIT	Godaddy com LLC USA	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 9405 / DEL / 2019	26/05/2023	271(1)(c) 144C(13) 9(1)(vi) 274	2013-14 2014-15	Dismissed	1
113275	Taxpundit	523Taxpundit136	Prasanth Nandanuru	ITO	Hyderabad Tribunal	ITAT		Hyderabad	RAMA KANTA PANDA & K.NARASIMHA CHARY	ITA 369 / Hyd / 2022	28/02/2023	4 5 5(2) 5(2)(a) 5(2)(b) 9(1)(ii) 15 5(1)(a) 90 143(3) 144C(13) 192(1)	2019-20	Allowed	1
113220	Taxpundit	523Taxpundit81	JARDINE LLOYD THOMPOSN INDIA P LTD	ACIT	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & PADMAVATHY S	I.T.A. No.6313/Mum/2017	12/05/2023	144C(13) 143(2) 133(6)	2013-14	Allowed	1
113192	Taxpundit	523Taxpundit53	NARAYAN DEVARAJAN IYENGAR	ITO	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SINGH KARHAIL	ITA 106 / MUM / 2023	10/05/2023	147 144C(5) 142(1) 143(2)	2015-16	Partly	1
113161	Taxpundit	523Taxpundit22	Vodafone India Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & M BALAGANESH	ITA 6718 / MUM / 2012	08/05/2023	144C(5) 80IA 40(a)(ia) 115JB	2008-09	Partly	1
113160	Taxpundit	523Taxpundit21	Goldman Sachs & Co LLC	DCIT	Mumbai Tribunal	ITAT		Mumbai	S. RIFAUR RAHMAN & SANDEEP SINGH KARHAIL	ITA no.401/Mum./2018, ITA no.7490/Mum./2018	08/05/2023	144C(13) 144C(5) 234A 143(2)	2013-14 2014-15 2015-16 2017-18	Allowed	1
113135	Taxpundit	423Taxpundit360	Transsys Solutions Private Limited	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P. Nos.5760 & 35246 of 2019	15/10/2020	92CA(2) 92D(3) 144C 143(2)	2016-17	Dismissed	1
113113	Taxpundit	423Taxpundit338	Erickson Incorporated	DCIT	Mumbai Tribunal	ITAT		Mumbai	S RIFAUR RAHMAN & SANDEEP SINGH KARHAIL	ITA 2133 / MUM / 2022	27/04/2023	40(a)(i) 143(3) 144C(5) 195	2017-18	Allowed	1
112982	Taxpundit	423Taxpundit207	Renault Nissan Automotive India Private Limited	Principal Chief Commissioner of Income Tax	MADRAS	High Court	MADRAS		R.SURESH KUMAR	Writ Petition No. 2571 of 2022	11/02/2022	148 115JB 92 CA 144C (1)	2014-15	Set Aside	1
112967	Taxpundit	423Taxpundit192	UK Grid Solution Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	N.K.BILLAIYA & ANUBHAV SHARMA	ITA No. 2087/Del/2022	12/04/2022	90(2) 9(1)(i) 143(3) 144C(13) 234A	2018-2019	Allowed	1
112943	Taxpundit	423Taxpundit168	COLGATE -PALMOLIVE (INDIA) LTD	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & KULDIP SINGH	ITA 1977 / MUM / 2017	11/04/2023	14A 31 80IC 92CA 115JB 143(3) 144C 153	2012-13	Partly	1
112831	Taxpundit	423Taxpundit56	RELX Inc	ACIT	DELHI Tribunal	ITAT		DELHI	B. R. R. KUMAR & YOGESH KUMAR U.S	I.T.A. No. 1877/DEL/2022	05/04/2023	9(1)(vii) 270A 143(3) 144C	2018-19	Allowed	1
112791	Taxpundit	423Taxpundit16	COMMISSIONER OF INCOME TAX	SONY MOBILE COMMUNICATIONS IND PVT LTD	DELHI High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 115/2019	02/02/2023	143(2) 142(1) 144C 292B	2010-2011	Assessee	1
112788	Taxpundit	423Taxpundit13	PR. COMMISSIONER OF INCOME TAX -3	MOET HENNESSY (I) PVT LTD	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 408/2022	02/11/2022	92CA(3) 144C 37(1)	2011-12	Dismissed	1
112768	Taxpundit	323Taxpundit309	ARICENT TECHNOLOGIES (HOLDINGS) LTD	ASSISTANT COMMISSIONER OF INCOME TAX & ANR	DELHI High Court	High Court	DELHI		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 13765/2022	27/02/2023	143(3) 10B 144C(13) 263	2007-08	Allowed	1
112764	Taxpundit	323Taxpundit305	Jowheri Jalaluddin Mullick	Income Tax Officer	Mumbai Tribunal	ITAT		Mumbai	M. BALAGANESH & SANDEEP SINGH KARHAIL	ITA no.60/Mum./2023	21/03/2023	144C(13) 147 148 142(1)	2013-14	Allowed	1
112763	Taxpundit	323Taxpundit304	Credit Suisse AG	DCIT	Mumbai Tribunal	ITAT		Mumbai	M. BALAGANESH & SANDEEP SINGH KARHAIL	ITA no.794/Mum./2022, ITA no.795/Mum./2022	24/03/2023	250 143(3) 144C(3) 274	2016-17 2017-18	Partly	1
112743	Taxpundit	323Taxpundit284	KOSTAL India Private Limited	Deputy Commissioner of Income-tax (TPO)	MADRAS High Court	High Court	MADRAS		S.VAIDYANATHAN & C.SARAVANAN	W.A.No.2421 of 2022 and C.M.P.No.18726 of 2022	29/11/2022	144C(11) 92B(2) 144(C)		Dismissed	1
112738	Taxpundit	323Taxpundit279	EMC Software and Services India Private Limited	ACIT	Bangalore Tribunal	ITAT		Bangalore	BEENA PILLAI & LAXMI PRASAD SAHU	ITA 191 / BANG / 2021	27/03/2023	80G 92D 133(6) 143(3) 144C(13)	2016-17	Partly	1
112735	Taxpundit	323Taxpundit276	Philips India Limited (Earlier known as Philips Electronics India Limited)	ACIT	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & GIRISH AGRAWAL	ITA 218 / KOL / 2019	27/03/2023	92C(2) 143(3) 144C	2010-11	Partly	1
112545	Taxpundit	323Taxpundit86	AB Sciex Pte Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	B. R. R. Kumar & Yogesh Kumar US	ITA 410 / DEL / 2023	17/03/2023	144C(13) 147 234A 271(1)(c)		Allowed	1
112475	Taxpundit	323Taxpundit16	TGE Gas Engineering GmbH	DCIT	Delhi Tribunal	ITAT		Delhi	NARENDRA KUMAR BILLAIYA & KUL BHARAT	ITA 1958 / DEL / 2022	09/03/2023	144C(13) 143(1) 72(1)(i)	2018-19	Partly	1
112460	Taxpundit	323Taxpundit1	Adobe Systems Software Ireland Limited	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & SAKTIJIT DEY	ITA 1929 / DEL / 2022, 1930/Del/2022	28/02/2023	143(3) 144C(13) 234D 244A 274	2018-19 2019-20	Allowed	1
112446	Taxpundit	223Taxpundit98	Atos India Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	G. S. PANNU, PRESIDENT & AMIT SHUKLA	ITA 1795 / MUM / 2017	23/02/2023	40(3) 143(3) 92CA(3A) 144C 153	2012-13	Allowed	1
112417	Taxpundit	223Taxpundit69	ESS (Formerly knwon as ESPN Star Sports)	ACIT	Delhi Tribunal	ITAT		Delhi	NARENDRA KUMAR BILLAIYA & KUL BHARAT	ITA 7903 / DEL / 2018	21/02/2023	143(3) 144C(13) 253 9(1)(vi)	2014-15	Partly	1
112415	Taxpundit	223Taxpundit67	Netafim Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA 1427 / DEL / 2015	20/02/2023	143(3) 144C(13)	2010-11	Partly	1
112330	Taxpundit	123Taxpundit75	BNP Paribas	ACIT	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SANDEEP SINGH KARHAIL	ITA no.1076/Mum./2021, ITA no.1670/Mum./2022	24/01/2023	143(3) 144C(13) 9(1)(v)(c)	2017-18 2018-19	Partly	1
112326	Taxpundit	123Taxpundit71	TEEJAY INDIA PVT LTD	DCIT	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	I.T.A. No.154 & 155/Viz/2022	23/01/2023	144C(13) 92D 153B	2017-18 2018-19	Dismissed	1
112309	Taxpundit	123Taxpundit54	FIL India Business & Research Services P Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & CHANDRA MOHAN GARG	ITA 1358 / DEL / 2022	17/01/2023	92CA(3) 142(1) 143(3) 144C(13)	2018-19	Allowed	1
112263	Taxpundit	123Taxpundit8	DCIT	Aecom Asia Company Ltd	Delhi Tribunal	ITAT		Delhi	N. K. BILLAIYA & YOGESH KUMAR U.S	ITA 2734 / DEL / 2017	03/01/2023	44DA 115A 143(3) 144C(3)	2011-12	Dismissed	1
112215	Taxpundit	2212Taxpundit62	Soktas Tekstil Sanayi Ve Ticaret AS	ACIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & N.K. BILLAIYA	ITA 1712 / DEL / 2022	22/12/2022	2(47) 9(1)(vi) 143(3) 144C(13)	2019-20	Partly	1
112199	Taxpundit	2212Taxpundit46	Panasonic Corporation	ACIT	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & KUL BHARAT	ITA 529 / DEL / 2022	15/12/2022	144C(1) 92CA(4)	2017-18	Partly	1
112156	Taxpundit	2212Taxpundit3	GRASIM INDUSTRIES LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA 1935 / MUM / 2020, SA NO 135/M/2021	30/11/2022	2(22)(a) 115Q 143(3) 153 144C(13)	2018-19	Partly	1
112149	Taxpundit	2211Taxpundit86	MUFG BANK LTD	CIT	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 3973/2021	25/11/2022	143 144C 115JB 234D	2007-08	Assessee	1
112144	Taxpundit	2211Taxpundit81	Digite Inc. USA	ADIT	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & NARENDER KUMAR CHOUDHARY	ITA 260 / DEL / 2019	25/11/2022	144C(13) 143(3) 142(1) 9(1)(vi)	2014-15	Allowed	1
112117	Taxpundit	2211Taxpundit54	Curits Mallet-Prevost Colt & Mosle LLP New York	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & SAKTIJIT DEY	ITA 2312 / DEL / 2022	16/11/2022	143(3) 144C (13)	2018-19	Allowed	1
112112	Taxpundit	2211Taxpundit49	DSV Solutions Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	Pramod Kumar & Pavan Kumar Gadale	ITA No.7597/Mum/2019	09/11/2022	144C(13) 143(3) 153	2015-16	Allowed	1
112095	Taxpundit	2211Taxpundit32	JCIT	Dell International Services India Pvt Ltd	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & PADMAVATHY S	ITA 134 / BANG / 2018	11/11/2022	40(a)(ia) 92CA 143(3) 144C(13)	2012-13	Partly	1
112087	Taxpundit	2211Taxpundit24	CMA CGM SA	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRAMOD KUMAR & SANDEEP SINGH KARHAIL	ITA 1013 / MUM / 2021	03/11/2022	144C(5) 143(3) r/w 144C(13)	2017-18	Partly	1
112069	Taxpundit	2211Taxpundit6	CMA CGM SA	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRAMOD KUMAR & SANDEEP SINGH KARHAIL	ITA No.1013/Mum./2021	03/11/2022	44B 143(3) 144C(5)	2017-18	Partly	1
112061	Taxpundit	2210Taxpundit75	Expeditors International of Washington, Inc	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & SAKTIJIT DEY	ITA 1464 / DEL / 2022	31/10/2022	9(1)(vii) 143(3) 144C(13)	2018-19	Partly	1
112059	Taxpundit	2210Taxpundit73	DCIT	Spoorthi Constructions	Bangalore Tribunal	ITAT		Bangalore	N.V. VASUDEVAN & PADMAVATHY S	ITA 507 / BANG / 2022	28/10/2022	144C 143(3)	2015-16	Allowed	1
112058	Taxpundit	2210Taxpundit72	DCIT	AC NIELSEN CORPORATION	Mumbai Tribunal	ITAT		Mumbai	PRAMOD KUMAR & ANIKESH BANERJEE	I.T.A. Nos. 160 to 162/Mum/2022	27/10/2022	254 144C(3) 143(3)	2008-09 2009-10	Dismissed	1
112053	Taxpundit	2210Taxpundit67	Dover India Private Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	N. V. VASUDEVAN & CHANDRA POOJARI	ITA 460 / BANG / 2022	21/10/2022	92B(1) 143(3) 144C(5)	2017-18	Allowed	1
112046	Taxpundit	2210Taxpundit60	Michael Page International Recruitment Pvt. Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	Pramod Kumar & Sandeep S Karhail	ITA No.1323/Mum/2021	17/10/2022	144C(5) 144C(12) 144C(13) 154(7)	2016-17	Allowed	1
112038	Taxpundit	2210Taxpundit52	ACIT	ITC Infotech India Ltd	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & GIRISH AGRAWAL	ITA No.1917/Kol/2018, ITA No. 1816/Kol/2019	18/10/2022	144C 143(3)	2014-15 2015-16	Dismissed	1
112034	Taxpundit	2210Taxpundit48	Outotec (Finland) OY	DCIT	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & GIRISH AGRAWAL	ITA 2356 / KOL / 2019	18/10/2022	143(3) 144C(13) 2(11)	2016-17	Partly	1
112031	Taxpundit	2210Taxpundit45	MICHAEL PAGE INTERNATIONAL RECRUITMENT P. LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	Pramod Kumar & Sandeep S Karhail	ITA 1323 / MUM / 2021	17/10/2022	143(3) 144C(12) 154	2016-17	Allowed	1
112014	Taxpundit	2210Taxpundit28	SOTC Travel Services Private Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRAMOD KUMAR & SANDEEP SINGH KARHAIL	ITA no. 3656/Mum./2016	10/10/2022	250 254(1) 143(3) 144C(3)	2009-10	Allowed	1
111996	Taxpundit	2210Taxpundit10	DCIT	Convergys Customer Management Group Inc	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & N.K. BILLAIYA	ITA 5590 / DEL / 2017	03/10/2022	92D 271AA 143(3) 144C(13)	2009-10	Dismissed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring