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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
113859	Taxpundit	923Taxpundit46	SoftwareONE Pte Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & BRR KUMAR	ITA Nos. 1839 & 1840/Del/2022	25/09/2023	143(3) 144C(13)	2018-19	Allowed	1
113825	Taxpundit	923Taxpundit12	Celio Future Fashion Pvt. Ltd.	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.741/Mum./2022	08/09/2023	143(3) 144C(13) 115BBE	2017-18	Partly	1
113808	Taxpundit	823Taxpundit131	Durr India Private Limited	Assistant Commissioner of Income Tax (OSD)	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.A. Nos.1081 and 1083 of 2021, C.M.P. Nos.6837 and 6841 of 2021	29/08/2022	143 144C 147 148 145	2011-12 2012-13	Allowed	1
113807	Taxpundit	823Taxpundit130	Anupama Krishna Rao Pemmaraju	ITO	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & K. Narasimha Chary		31/08/2023	48 142(1) 147 148 144C(15)	2013-14	Allowed	1
113799	Taxpundit	823Taxpundit122	Pr Commissioner of Income Tax Rohtak	Nippon Leakless Talbros Pvt. Ltd, Rewari	PUNJAB High Court	High Court	PUNJAB		RITU BAHRI & MANISHA BATRA	ITA-58-2016 (O&M)	14/02/2023	260-A 143(3) 40A(2) 144C	2010-11	Dismissed	1
113796	Taxpundit	823Taxpundit119	Metso Outotec OYJ	Deputy Commissioner of Income Tax	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Rajesh Kumar	I.T.A. No. 300/KOL/2022	29/08/2023	9(1)(i) 143(3) 144C(13)	2018-19	Partly	1
113788	Taxpundit	823Taxpundit111	Cricket Australia	ACIT	Delhi Tribunal	ITAT		Delhi	KUL BHARAT & M.BALAGANESH	ITA No.1179/Del/2022	24/08/2023	144C(13) 9(1Xvi) 234B 142(1) 144C(5)	2018-19	Partly	1
113787	Taxpundit	823Taxpundit110	Automation Anywhere Inc	DCIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & I SAKTIJIT DEY	ITA No.2147/Del/2022, ITA No.2148/Del/2022	24/08/2023	133(6) 143(3) 144C(13)	2018-19 2019-20	Partly	1
113745	Taxpundit	823Taxpundit68	Pr. Commissioner of Income Tax - 6	Kimberly Clark Lever Private Limited	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & M.M. SATHAYE	INCOME TAX APPEAL NO. 123 OF 2018	07/06/2023	143(3) 144C 147 148 92CA(3)	2007-08	Dismissed	1
113742	Taxpundit	823Taxpundit65	GE Precision Healthcare LLC	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & SAKTIJIT DEY	ITA No.404/Del/2023	14/08/2023	10(34) 73(1)(b) 142(1) 143(3) 144C(13)	2020-21	Allowed	1
113735	Taxpundit	823Taxpundit58	SAIF 2-SE INVESTMENTS MAURITIUS Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & SAKTIJIT DEY	ITA 1812 / DEL / 2022	14/08/2023	10(34) 142(1) 143(3) 144C(13)	2018-19	Partly	1
113707	Taxpundit	823Taxpundit30	Siemens Limited	DCIT	Mumbai Tribunal	ITAT		Mumbai	B.R. BASKARAN & SANDEEP SINGH KARHAIL	ITA 882 / MUM / 2022, ITA no.881/Mum./2022	07/08/2023	143(3A) 144C(13) 92CA 153(1)	2015-16 2016-17	Allowed	1
113678	Taxpundit	823Taxpundit1	Amazon Web Services, Inc.	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 522 / DEL / 2023	01/08/2023	147 144C 151 201 234A 271(1)(c)	2014-15 2016-17	Allowed	1
113671	Taxpundit	723Taxpundit176	GIL Mauritius Holdings Limited	The Assistant Director of Income Tax	UTTARAKHAND High Court	High Court	UTTARAKHAND		B.S.Verma	Writ Petition (M/S) No. 60 of 2011	07/01/2011	144C 144		Dismissed	1
113634	Taxpundit	723Taxpundit139	VODAFONE ROAMING SERVICES SARL	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 3 1 1, DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8592/2023 & CM Nos.32646-47/2023	04/07/2023	148A(d) 142(1) 9(1)(vi) 144C(1)	2014-15	Set Aside	1
113632	Taxpundit	723Taxpundit137	THE COMMISSIONER OF INCOME TAX -4	GE INDIA BUSINESS SERVICES PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 1068/2018	18/07/2023	143(1) 143(2) 92CA 144C	2010-11	Dismissed	1
113627	Taxpundit	723Taxpundit132	Viney Corporation Limited	ACIT	Delhi Tribunal	ITAT		Delhi	KUL BHARAT & M.BALAGANESH	ITA 1409 / DEL / 2021	21/07/2023	32(1)(iia) 143(3) 144C	2015-16	Partly	1
113625	Taxpundit	723Taxpundit130	THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3	SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 306/2023	12/07/2023	143(2) 144C(3)(a) 143(3) 9(1)(vi)	2013-14	Dismissed	1
113614	Taxpundit	723Taxpundit119	MICHAEL GRAVES DESIGN GROUP INC.	DCIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 7683 / DEL / 2017, ITA No. 6007/Del/2018	18/07/2023	143(3) 115A 144C(13)	2014-15 2015-16	Allowed	1
113576	Taxpundit	723Taxpundit81	Porus Saranjit Singh	ITO	Pune Tribunal	ITAT		Pune	R.S. SYAL & S.S.VISWANETHRA RAVI	ITA No.305 & 304/PUN/2023	12/07/2023	144C(13) 133(6) 148	2013-14 2014-15	Partly	1
113561	Taxpundit	723Taxpundit66	Rockwell Automation India Private Limited	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & CHALLA NAGENDRA PRASAD	ITA No.1638/Del/2022	12/07/2023	92CA 143(1) 144C(13) 234A 270A	2017-18	Partly	1
113534	Taxpundit	723Taxpundit39	ACIT	Kerry Indev Logistics Pvt Ltd	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANJUNATHA.G	ITA No.: 3145/CHNY/2017	05/07/2023	144C 143(3) 153A	2013-14	Partly	1
113525	Taxpundit	723Taxpundit30	ACIT	Kerry Indev Logistics Pvt Ltd	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANJUNATHA.G	ITA No.: 3145/CHNY/2017	05/07/2023	254(2) 131 193 228 195 144C	2013-14	Partly	1
113475	Taxpundit	623Taxpundit161	Commissioner of Income Tax, Jaipur-II, Jaipur	Vaibhav Gems Ltd. (Now known as Vaibhav Global Ltd.)K-6-B, Fateh Tiba, Adarsh Nagar, Jaipur	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & DINESH CHANDRA SOMANI	D.B. Income Tax Appeal No. 14 / 2015	13/10/2017	92B 143(1) 144C 14A	2006-07	Dismissed	1
113416	Taxpundit	623Taxpundit102	UK Grid Solution Ltd United Kingdom	DCIT	Delhi Tribunal	ITAT		Delhi	N.K.BILLAIYA & ANUBHAV SHARMA	ITA 2088 / DEL / 2022	17/04/2023	90(2) 9(1)(i) 143(3) 144C(13) 234A	2019-20	Allowed	1
113405	Taxpundit	623Taxpundit91	Rakesh Garg	Principal Comissioner Of Income Tax	RAJASTHAN High Court	High Court	RAJASTHAN		AKIL KURESHI & SUDESH BANSAL	D.B. Civil Writ Petition No. 4178/2021	17/02/2022	44AB 271B 144C 2(1)(c)	2014-15	Allowed	1
113350	Taxpundit	623Taxpundit36	PR. COMMISSIONER OF INCOME TAX-6	MATRIX CELLULAR INTERNATIONAL SERVICES PVT LTD	Delhi High Court	High Court	Delhi		S. RAVINDRA BHAT & SANJEEV SACHDEVA	ITA 484/2017	22/11/2017	260Az 143(2) 142(1) 92CA(1) 144C	2009-10	Dismissed	1
113324	Taxpundit	623Taxpundit10	Avery Dennison (I) Pvt Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & CHALLA NAGENDRA PRASAD	ITA 7961 / DEL / 2019	06/06/2023	144C 234B 92C	2015-16	Allowed	1
113323	Taxpundit	623Taxpundit9	DCIT	Kyocera CTC Precision Tools Pvt Ltd	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & GIRISH AGRAWAL	ITA No.233/Kol/2022	02/06/2023	92E 144C 143(3)	2015-16	Dismissed	1
113311	Taxpundit	523Taxpundit172	Seaway Shipping & Logistics Limited	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	Rama Kanta Panda & Laliet Kumar	ITA 181 / Hyd / 2019	31/05/2023	144C 143(3) 147	2010-11	Partly	1
113303	Taxpundit	523Taxpundit164	Kone Elevator India Private Limited	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	Writ Appeal No. 2344 of 2021 CMP. Nos. 14895 of 2021 and 799 of 2022	01/09/2022	92CA(1) 92CA(2) 144C 144C(2) 143 (2) 153	2013-14	Dismissed	1
113295	Taxpundit	523Taxpundit156	RENEW WIND ENERGY (SHIVPUR) PRIVATE LIMITED	NATIONAL FACELESS ASSESSMENT CENTRE DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 11011/2021 & CM APPL. 33946/2021	29/11/2021	143(3) 144C(1) 144B	2018-19	Directions issued	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring