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Transfer Pricing – Section 92

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113252	Taxpundit	523Taxpundit113	Denso Ten Minda India P.Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHALLA NAGENDRA PRASAD	ITA 3017 / DEL / 2022	22/05/2023	92E 80JJAA 115JB 143(1)	2018-19	Allowed	1
113172	Taxpundit	523Taxpundit33	ORCHID PHARMA LIMITED	Transfer Pricing Officer	MADRAS High Court	High Court	MADRAS		S.M.SUBRAMANIAM	W.P.No.12109 of 2012	31/08/2021	92A 133 (A) 139 (5)	2003-04	Dismissed	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
113130	Taxpundit	423Taxpundit355	Pfizer Healthcare India Private Limited	Joint Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	Writ Petition Nos.32699, 33751, 34174, 34389, 34568, 34743, 34817, 35272 35300, 35420, 35485, 35520 and 32703 of 2019	07/09/2020	92CA(3) 92CA(3) 92CA(3A) 153	2016-17	Allowed	1
113053	Taxpundit	423Taxpundit278	PR. COMMISSIONER OF INCOME TAX-1	DENTSPLY INDIA PVT LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 199/2022	17/07/2022	92C	2002-03	Dismissed	1
112902	Taxpundit	423Taxpundit127	Avery Dennison (India) Private Limited	ACIT	DELHI Tribunal	ITAT		DELHI	B. R. R. KUMAR & YOGESH KUAMR U.S	ITA 831 / DEL / 2021	10/04/2023	92CA(1) 234B 143(3)	2016-17	Allowed	1
112805	Taxpundit	423Taxpundit30	Bonfiglioli Transmissions Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S. SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	W.A.No.1963 of 2021	16/08/2021	92CA(3) 144	2015-16	Dismissed	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
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
112522	Taxpundit	323Taxpundit63	DCIT	HSBC Asset Management (I) Pvt. Ltd	Mumbai Tribunal	ITAT		Mumbai	M. BALAGANESH & SANDEEP SINGH KARHAIL	IT(TP)A no.5830/Mum./2013	16/03/2023	92CA(3) 142(1) 143(2) 250	2008-09	Allowed	1
112461	Taxpundit	323Taxpundit2	ACIT	Mitsui & Co India Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ANUBHAV SHARMA	ITA 8569 / DEL / 2019	02/03/2023	92CA(3) 40(a)(i) 44BBB 143(3)	2009-10	Dismissed	1
112398	Taxpundit	223Taxpundit50	3F Industries Limited	ACIT	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	ITA 473 / VIZ / 2018	16/02/2023	92CA(3) 143(1) 133(6)	2014-15	Partly	1
112387	Taxpundit	223Taxpundit39	Tata Global Beverages Limited	DCIT	Kolkata Tribunal	ITAT		Kolkata	MANISH BORAD & SONJOY SARMA	I.T.A. No.: 1854/Kol/2016, I.T.A. No.: 1899/Kol/2017	13/02/2023	92B 14A 115JB	2012-13 2013-14	Partly	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
112147	Taxpundit	2211Taxpundit84	Tyco Fire and Security India Private Limited	ACIT	Bangalore Tribunal	ITAT		Bangalore	N. V. VASUDEVAN & CHANDRA POOJARI	ITA 270 / BANG / 2021	28/11/2022	92C 2(42C) 50B 48 49 43(6)(c)(i)(C) 143(3)	2016-17	Partly	1
112131	Taxpundit	2211Taxpundit68	Trianz Holdings Private Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	George George K & Laxmi Prasad Sahu	ITA 322 / BANG / 2022	22/11/2022	92CA 14A 115JB 143(3)	2017-18	Partly	1
112109	Taxpundit	2211Taxpundit46	Global E-Business Operations Private Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJARI & GEORGE GEORGE K	ITA 174 / BANG / 2022	16/11/2022	92C 37 40(a)(i) 195 234B 270A	2017-18	Partly	1
112068	Taxpundit	2211Taxpundit5	DCIT	Global Wool Alliance Pvt. Ltd	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Rajesh Kumar	ITA 260 / KOL / 2020	02/11/2022	92C(2)	2005-06	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
112048	Taxpundit	2210Taxpundit62	SS Oral Hygine Products Pvt. Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	Pramod Kumar & Sandeep S Karhail	ITA No.105/Mum/2011	14/10/2022	92C	2006-07	Allowed	1
112044	Taxpundit	2210Taxpundit58	Xander Advisors India Pvt. Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & N.K. BILLAIYA	ITA 1378 / DEL / 2016, ITA No. 1379/DEL/2016	17/10/2022	92C	2011-12 2012-13	Allowed	1
112017	Taxpundit	2210Taxpundit31	Ineos Styrolution India Limited	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 330 / AHD / 2022	11/10/2022	92CA(1) 234C 270A 143(3)	2018-19	Partly	1
112007	Taxpundit	2210Taxpundit21	Bertelsmann Marketing Services India Pvt. Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & NARENDRA KUMAR BILLAIYA	ITA 7661 / DEL / 2017	07/10/2022	92CA(4) 142(1) 143(2)	2013-14	Partly	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
111956	Taxpundit	229Taxpundit45	Dabur India Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & KUL BHARAT	ITA 7154 / DEL / 2017, ITA No.7253/Del./2017	20/09/2022	92CA 80IB 14A	2010-11 2011-12	Allowed	1
111943	Taxpundit	229Taxpundit32	Cadila Healthcare Ltd.	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & Siddhartha Nautiyal	ITA 17 / AHD / 2019	14/09/2022	92C 37(1) 35(2AB) 143(3)	2014-15	Partly	1
111923	Taxpundit	229Taxpundit12	EPAM Systems India Private Limited	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	Rama Kanta Panda & K.Narasimha Chary	ITA 148 / Hyd / 2015	07/09/2022	92B 143(3) 144C	2010-11	Partly	1
111914	Taxpundit	229Taxpundit3	DCIT	Reliance Corporate I.T. Park Ltd	Mumbai Tribunal	ITAT		Mumbai	PRAMOD KUMAR & SANDEEP SINGH KARHAIL	ITA 1195 / MUM / 2020	05/09/2022	92CA(3) 250 115JB 143(3) 144C(3)	2012-13	Dismissed	1
111887	Taxpundit	228Taxpundit72	Sulzer Tech India Pvt. Ltd	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRAMOD KUMAR & SANDEEP SINGH KARHAIL	ITA 633 / MUM / 2021	25/07/2022	92C	2016-17	Partly	1
111839	Taxpundit	228Taxpundit24	Aurobindo Pharma Ltd	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	RAMA KANTA PANDA & K.NARASIMHA CHARY	ITA 786 / Hyd / 2016	18/08/2022	92CA 143(3) 153A	2009-10	Allowed	1
111833	Taxpundit	228Taxpundit18	Xchanging Solutions Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJAR & BEENA PILLAI	ITA 2570 / BANG / 2019	16/08/2022	92B(1) 133(6) 143(3) 144C(13)	2015-16	Allowed	1
111784	Taxpundit	227Taxpundit23	Adani Enterprises Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	MAHAVIR PRASAD & WASEEM AHMED	ITA 2035 / AHD / 2016	15/07/2022	92CA(3) 143(3)	2011-12	Partly	1
111748	Taxpundit	226Taxpundit113	DCIT	IQOR India Services Pvt. Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ANUBHAV SHARMA	ITA 3714 / DEL / 2018	22/06/2022	92B	2013-14	Dismissed	1
111745	Taxpundit	226Taxpundit110	DCIT	POSCO India Private Limited	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN & ARUN KHODPIA	ITA 423 / CTK / 2019	21/06/2022	92CA 14 36(1)(iii)	2015-16	Dismissed	1
111725	Taxpundit	226Taxpundit90	MSD Pharmaceuticals	Assistant Commissioner of Income Tax	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ANUBHAV SHARMA	ITA No.9714/Del/2019	08/06/2022	92CA(3) 271(l)(c)	2015-16	Allowed	1
111673	Taxpundit	226Taxpundit38	Owens Corning Industries (India) Pvt.Ltd	Dy.CIT	Hyderabad Tribunal	ITAT		Hyderabad	S.S. GODARA & L.P. SAHU	ITA Nos. 825 & 826/Hyd./2016	21/06/2021	92CA(3) 143(3)	2005-06 2010-11	Allowed	1
111670	Taxpundit	226Taxpundit35	Hitachi Hi Rel Power Electronics	Deputy Commissioner Of Income	Gujarat High Court	High Court	Gujarat		J.B.PARDIWALA & ILESH J. VORA	23302 of 2019	19/08/2021	92CA(1) 92CA(2) 92D(3)	2017-18	Assessee	1
111636	Taxpundit	225Taxpundit1	Addl. CIT	Bacardi India Pvt. Ltd.	DELHI TRIBUNAL	ITAT		Delhi	B. R. R. Kumar & Astha Chandra	ITA No. 4069/ Del/2019, 4070/Del/2019, 4517/ Del/2019, 4518/Del/2019	20/05/2022	92F(v) 92B(1) 92 92CA	2009-10 2010-11	Allowed	1
111613	Taxpundit	225Taxpundit93	SMR Automotive Systems	ADDL. CIT	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & YOGESH KUMAR U.S	ITA 6597 / DEL / 2018	25/05/2022	92BA(1) 40A 143(3)	2014-15	Allowed	1
111611	Taxpundit	225Taxpundit91	Kubota Agricultural Machinery India Private Limited	ACIT	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANOJ KUMAR AGGARWAL	ITA 739 / CHNY / 2016	25/05/2022	92CA(3) 143(3)	2011-12	Allowed	1
111564	Taxpundit	225Taxpundit44	Texas Instruments Private Limited	ACIT	BANGALORE	ITAT		BANGALORE	N. V. VASUDEVAN & MS. PADMAVATHY S	365,1075,1076,1967,1446 /Bang/2019	17/05/2022	92 36(1)(vii) 37(1)	2010-11 2012-13 2013-14 2014-15	Allowed	1
111541	Taxpundit	225Taxpundit21	Deputy Commissioner of Income-tax	BMC Software (India) Pvt. Ltd.	Pune Tribunal	ITAT		Pune	INTURI RAMA RAO & S. S. VISWANETHRA RAVI	ITA 531 / PUN / 2016	12/05/2022	92B 143(3)	2011-12	Partly	1
111477	Taxpundit	222Taxpundit49	Kellogg India Private Limited	The Asst. Commissioner of Income Tax	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & M.BALAGANESH	ITA No.7342/Mum/2018	16/02/2022	92B	2014-15	Assessee	1
111312	Taxpundit	1021Taxpundit1112	BWI Automotive Technologies Pvt Ltd.	DCIT	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & KUL BHARAT JM	ITA No.1669/DEL/2017	13/10/2021	92C(2) 92CA(3)	2011-12	Statistical Purpose	1
111188	Taxpundit	1021Taxpundit988	ACIT	Avery Dennison (I) P. Ltd.	Tribunal Delhi	ITAT		Delhi	SUCHITRA KAMBLE JM & Dr. B. R. R. Kumar AM	ITA No. 4720/Del/2017	11/10/2021	92CA(3) 92C	2009-10	Assessee	1
111175	Taxpundit	1021Taxpundit975	Cauvery Aqua Pvt. Ltd.	DCIT	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & B.R. BASKARAN AM	IT(TP)A No.27/Bang/2017	11/10/2021	92BA(i) 40A(2) 92BA 2 40A 92CA 6 10B	2013-14	Statistical Purpose	1
111141	Taxpundit	1021Taxpundit941	Air Works India Engineering Ltd	DCIT	Tribunal Mumbai	ITAT		Mumbai	Pramod Kumar VP & Saktijit Dey JM	ITA Nos. 642 and 643/Mum/2019	05/10/2021	92CA(3) 154	2012-13 2013-14	Assessee	1
111067	Taxpundit	1021Taxpundit867	Parexel International Clinical Research Private Limited	DCIT	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & CHANDRA POOJARI AM	IT(TP)A No.2634/Bang/2017	07/10/2021	92B 92C(1) 144C	2013-14	Statistical Purpose	1
111062	Taxpundit	1021Taxpundit862	MWH India Pvt. Ltd.	ACIT	Tribunal Mumbai	ITAT		Mumbai	Shamim Yahya (AM) & Amarjit Singh (JM)	I.T.A. No. 8033/Mum/2019	06/10/2021	92CA(3) 92CA 271(l)(c)	2008-09	Revenue	1
110973	Taxpundit	1021Taxpundit773	Infor (India) Private Limited	DCIT	Tribunal Hyderabad	ITAT		Hyderabad	S.S.GODARA JM & LAXMI PRASAD SAHU AM	I.T.A-TP. No. 198/HYD/2021	06/10/2021	92C(3) 80G 115JB 234A 139(1) 234B 154 40(a)(ii) 90 91 37(1)	2016-17	Partly	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring