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Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)

ITA No.5132/Del/2024Income Tax Appellate Tribunal, Delhi Bench 'H', New DelhiAY 2021-22

The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th

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DIC India Ltd. Vs. DCIT, Circle-11(1), Kolkata

I.T.A. No. 1858/Kol/2024INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA19 Mar 2025

The appeal filed by DIC India Ltd. is against the order of the Assessing Officer, Assessment Unit, Income Tax Department dated 26.07.2024 for AY 2020-21 passed under section 143(3) read with section 144C(13) r.w.s. 144B of the Income Tax Ac

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Bio-Red Laboratories (India) P. Ltd. vs. DCIT

ITA No.690/DEL/2022Income Tax Appellate Tribunal, Delhi Bench ‘H’19 Mar 2025

Bio-Red Laboratories (India) P. Ltd. (the assessee) entered into several international transactions during the year under consideration, including the receipt of intra-group services (IGS) and the purchase of fixed assets from its associate

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M/s. Sanko Shoji Co. Ltd. Vs DCIT-International Taxation

ITA No.2245/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘D’: NEW DELHI7 Mar 2025

The assessee, M/s. Sanko Shoji Co. Ltd., a company incorporated in Japan, supplied industrial equipment to Indian companies Suzuki Motor Gujarat Private Limited (SMG) and Maruti Suzuki India Limited (MSIL) during the Assessment Year 2020-21

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ERM India Private Limited vs. Assessment Unit, Income Tax Department

ITA No.5459/Del/2024Income Tax Appellate Tribunal, Delhi Bench7 Jan 2026

ERM India Private Limited, a subsidiary of ERM Asia Pacific Holdings Ltd., is engaged in providing consultancy services in various practice areas. During the assessment year 2021-22, the company benchmarked its international transactions at

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Honda R & D (India) P. Ltd. vs. Additional/Joint/Deputy/Assistant Commissioner of Income-Tax

ITA No. 703/DEL/2021 (A.Y. 2016-17)Income Tax Appellate Tribunal, Delhi Bench 'H', Delhi15 Jan 2025

The case involves an appeal by Honda R & D (India) P. Ltd. against the assessment order dated 30.04.2021 passed by the Assessing Officer under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961 for the assessment year 2016-17.

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