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Income-tax Act · Case Law

Section 92 Income Tax Case Law

Browse 204 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 92 of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 92 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 92 (showing 204 of 204)

Sap Labs India Private Limited v. Income Tax Officer, Circle 6, Bangalore
Supreme Court · 2023 · [2023] 4 S.C.R. 430 · Allowed
Assessee
Killick Nixon Ltd., Mumbai v. Deputy Commissioner Of Income Tax, Mumbai And Ors
Supreme Court · 2002 · [2002] SUPP. 4 S.C.R. 348 · Allowed
Assessee
Trustees Of H.e.h. The Nizam' S Pilgrimage Money Trust, Hyderabad v. Commissioner Of Income Tax, Andhrapradesh, Hyderabad
Supreme Court · 2000 · [2000] 3 S.C.R. 179 · Dismissed
Revenue
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
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Itat Nos. 215, 216 And 217 Of 2024 Reportable v. Rungta Mines Limited Itat/216/2024 (Ia No: Ga/2/2024) Principal Commissioner Of Income Tax Central- 1, Kolkata Versus Rungta Mines Limited
High Court · 2025 · Allowed
Assessee
Director Of Income Tax Exemptions,Chennai v. Appellant(S
High Court · 2025 · Dismissed
Assessee
The Assessing Officer,National E Assessment Circle,Income Tax Department,New Delhi v. Prayer : Writ Appeal Filed Under Clause Xv Of Letters Patent, To Allow The Writ Appeal By Setting Aside The Order Passed In W.p.(Md)
High Court · 2025 · Dismissed
Assessee
Ita/571/2017 Of M/S Himalaya Drug Company v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
American Express Bankingcorporation (India Branch v. Assistant Director Of Income Tax, Circle 1(1),International Taxation, New Delhi
High Court · 2025 · Dismissed
Revenue
Thangamayil Jewellery Ltd.,Rep., By Its Managing Director v. The Assessing Officer,National E Assessment Circle,Income Tax Department,New Delhi
High Court · 2025 · Dismissed
Revenue
Casio India Company Private Limited v. Deputy Commisisoner Of Income Tax
High Court · 2025 · Other
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Commissioner Of Income Tax v. Benetton India Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Ita/298/2022 Of Sri Kempaiah Vinay v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Ita/551/2023 Of Mr Rahil Maheshkumar Nizamuddin v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Ita/57/2023 Of All India Granites And Stone Associaton v. The Assistant Commissioner Of Income Tax (Exemptions)
High Court · 2025 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-7, Delhi v. Vedanta Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 4 v. Sri P.dwarkanath Reddy
High Court · 2025 · Other
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Fab India Overseas Private Limited v. Assistant Commissioner Of Income Tax Circle 7(1) New Delhi & Anr
High Court · 2024 · Other
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Also Of The High Court Of Bombay (With Regard To Questionno.4). — v. Nc: 2024:Khc:41370-Dbita
High Court · 2024 · Dismissed
—
Nc: 2024:Khc:40057-Dbita v. On The Other Hand, Learned Counsel For The Revenue Submits That He Be Granted Liberty To Revive The Appeal In Case The Matter Falls Within The Exceptions Under
High Court · 2024 · Other
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Ita/98/2021 Of Principal Commissioner Of Income Tax-7 v. M/S Ue Development India Pvt Ltd
High Court · 2024 · Other
—
Nc: 2024:Khc:39755-Dbita v. Vii. Whether The Failure Of Turnover Filter In Certain Comparables With Respect To One Company
High Court · 2024 · Other
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Ita/183/2021 Of The Pr. Commissioner Of Income Tax Cit(A) v. M/S Tavant Technologies India Pvt Ltd
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -2 v. Mtr Corporation Limited
High Court · 2024 · Dismissed
Assessee
Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
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+ W.p.(C) v. Versus
High Court · 2024 · Allowed
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Alcatel Lucent India Ltd v. Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
+ Ita 159/2023 The Commissioner Of Income Tax - International Taxation -1 v. A.t. Kearney Ltd
High Court · 2024 · Other
—
Sunshine Capital Limited v. Deputy Commissioner Of Income Tax- Circle-9(1), Delhi & Ors
High Court · 2024 · Other
—
M/S. Giesecke And Devrient India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Paramount Propbuild Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax-6, New Delhi v. Mercer Consulting India Pvt. Ltd. (Formerly Known As M/S Mercer India Pvt. Ltd
High Court · 2024 · Other
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Pr. Commissioner Of Income Tax -2, Delhi v. M/S Clix Finance India Pvt. Ltd
High Court · 2024 · Other
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Commissioner Of Income Tax-3 v. M/S. Thyssen Krupp Industries India Pvt. Ltd., 381 Ir 413 Industries India Pvt. Ltd., 381 Ir 413
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax-3 v. M/S. Thyssen Krupp Industries India Pvt. Ltd., 381 Ir 413 Industries India Pvt. Ltd., 381 Ir 413
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax-3 v. M/S. Thyssen Krupp Industries India Pvt. Ltd., 381 Ir 413 Industries India Pvt. Ltd., 381 Ir 413
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax-3 v. M/S. Thyssen Krupp Industries India Pvt. Ltd., 381 Ir 413 Industries India Pvt. Ltd., 381 Ir 413
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax-3 v. M/S. Thyssen Krupp Industries India Pvt. Ltd., 381 Ir 413 Industries India Pvt. Ltd., 381 Ir 413
High Court · 2024 · Allowed
Revenue
$~28 In The High Court Of Delhi At New Delhi+ Ita 91/2024 Principal Commissioner Of Income Tax 1 v. M/S Fiberhome India Private Limited
High Court · 2024 · Dismissed
Assessee
Louis Dreyfus Company India Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1), Delhi & Ors
High Court · 2024 · Other
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The Ramco Cements Limitedrepresented By Its Authorised Signatory Mr.t.mathivananramandiram, Rajapalayam,Also At v. The Income Tax Officer,National Faceless Assessment Centre,Assessment Unit, Income Tax Department,Ministry Of Finance,Room
High Court · 2023 · Other
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Pharmazell (India) Private Limitedrepresented By Authorised Signatory Karthik.n v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
M/S.ge Oil & Gas India Private Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, Income Tax Officer, National E-Assessment Centre, Delhi
High Court · 2023 · Other
—
Oral Judgment Per K. R. Shriram J v. Deputycommissioner Of Income-Tax Which Ex-Facie Did Not Support And Wasin Fact Contrary To The View Set Out In The Impugned Order ?”
High Court · 2023 · Allowed
Assessee
Itxa/123/2018 Of Pr. Commissioner Of Income Tax-19 v. Kimberly Clark Lever Private Limited
High Court · 2023 · Dismissed
Assessee
However, An Appeal Came To Be Filed Against The Above Order Before The Income Tax Appellate Tribunal. The Tribunal Placed Reliance On Its Order In The Case Of P v. Dcit In Ita
High Court · 2023 · Other
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v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax (International Taxation & Transfer Pricing v. M/S. The Timken Company
High Court · 2023 · Dismissed
Assessee
Amec Foster Wheeler Iberia Slu – India Project Office,[ v. Deputy Commissioner Of Income-Tax, International Taxation Circle-1(1), Bsnl Building, 4[Th] Floor
High Court · 2022 · Allowed
Assessee
Chenna v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. J U D G M E N T
High Court · 2022 · Dismissed
Assessee
M/S.mobis India Limited,Rep. By Its Director, Mr.kyo Bin Ha v. Deputy Commissioner Of Income Tax, Large Tax Payer Unit-Ii
High Court · 2022 · Allowed
Assessee
Wp/1554/2019 Of Mrf Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Corporate Circle – 4(1), Room v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Dismissed
Assessee
Wp/37625/2021 Of Voith Turbo Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Other
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Orchid Pharma Limited v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Chennai – 600 035
High Court · 2021 · Dismissed
Revenue
M/S.dorma India Pvt. Ltd.,Rep. By Its Manager, Taxation And Finance,Mrs.subhashini Srinivasan v. The Deputy Commissioner Of Income Tax Transfer Pricing Officer-1 (2), Room
High Court · 2021 · Other
—
Hitachi Hi Rel Power Electronics Pvt. Ltd v. The Deputy Commissioner Of Income Tax Circle 2(1)(1),Ahmedabad
High Court · 2021 · Other
—
Pr. Commissioner Of Income Tax- 04, Delhi v. M/S Jaypee Capital Services Ltd
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.redington (India) Ltd.,Spl Guindy House, 95 Mount Road,Guindy, Chennai – 600 032
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income-Tax, Pondicherry v. M/S.tweezerman (India) Private Limited, Pondicherry
High Court · 2021 · Allowed
Revenue
M/S Ess Advertising (Mauritius) S.n.c. Et Compagnie (Earlier Known As M/S Espn Star Sports Mauritius S.n.c.et Compagnie v. Assistant Commissioner Of Income Tax, Circle 1(2)(2), International Taxation, New Delhi
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Headstrongservices India (P) Ltd
High Court · 2021 · Dismissed
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> v. The Additional Commissioner Of Income Tax, Transfer Pricing I Room No.c-420, Iv Floor, Main Building
High Court · 2021 · Allowed
Assessee
Jrs Pharma And Gujarat Microwax Private Limited v. Deputy/Assistant Commissioner Of Income Tax, Circle 2(1)(1
High Court · 2021 · Allowed
Assessee
Plot No.ac7-Ac11, Sidco Industrial Estate,Thirumudivakkam, Chennai – 600 044 v. The Petitioner Is Aggrieved By The Impugned Order Dated13.10.2018 Passed By The 1[St] Respondent Deputy Commissioner Ofincome Tax, Transfer Pricing Officer For
High Court · 2021 · Dismissed
Revenue
Earlier By An Order Dated 24.8.2016, The Income Taxappellate Tribunal Had Allowed The Appeal Filed By Therespondent In I.t.a.nos 952/Mds Of 2015 And I.t.a v. Acit Vide Order Dated 31.10.2012,Wherein Held That
High Court · 2021 · Allowed
Revenue
M/S.pos Hyundai Steelmanufacturing Pvt. Ltd.,F-70, Sipcot Industrial Park,Irungattukottai, Nh-4,Bangalore Highway,Sriperumbudur - 602 105 v. The Commissioner Of Incometax (Appeals)
High Court · 2021 · Dismissed
Revenue
M/S. Sri Amirthakadeswaraswamy Devasthanamdharumapuram Adheenamrepresented By Manager,R.sethumanikkam v. The Income Tax Officer Exemptions Ward, Room
High Court · 2021 · Allowed
Assessee
Ita/680/2015 Of The Pr. Commissioner Of Income Tax v. M/S Eds Electronics Data Systems India Pvt.ltd
High Court · 2021 · Dismissed
Assessee
M/S. Transsys Solutions Private Limited v. Assistant Commissioner Of Income Tax Corporate Circle 3(1), Chennai Chennai – Wanarpathy Block
High Court · 2020 · Dismissed
Revenue
Document Is Not Approved By The Supreme Court In Earlier Litigations Reported In (1998) 5 Scc – 588 (Sri Agastyar Trust Madras v. Commissioner Of Income Tax, Madras) And Also
High Court · 2020 · Allowed
Assessee
Whether The Tpo, Drp And Tribunal Were 3/22 Dt.14.09.2020 In T.c.a v. Dy.commr. Of I.t. Correct In Disallowing The Commission Expenditure Incurred By The Appellant Contending That Such Expenditure Has Not Resulted In Any Benefit T
High Court · 2020 · Allowed
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M/S.hyundai Motor India Ltd.,Plot No.h-1, Sipcot Industrial Park,Irungattukottai, Sriperumbudur Taluk,Kanchipuram - 602 117 v. The Deputy Commissioner Of Income Tax, Transfer Pricing Officer - 2 (1), Room
High Court · 2020 · Other
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M/S.madura Coats Pvt. Ltd.,New Jail Road,Madurai 625 001 v. The Deputy Commissioner Of Income Tax,Circle I,Madurai
High Court · 2020 · Allowed
Assessee
M/S Bgr Boilers Pvt Ltd Rep.by Authorised Signatory R N S Tomar 443 Guna Building Anna Salai Teynampet Chennai 600 018 Tamil Nadu v. Joint Commissioner Of Income Tax, Addl/Jcit, Transfer Pricing Officer-2, Room
High Court · 2020 · Allowed
Assessee
Ppn Power Generating Company Private Ltd., Jhaver Plaza Iii Floor, 1A, Nungambakkam High Road, Chennai - 600 034 v. Commissioner Of Income Tax (Appeals) - Iii
High Court · 2020 · Dismissed
Revenue
M/S.coastal Energy Pvt Ltd, Rep By Its Director Mr. Ahmed A.r.buhari v. Additional Joint Commissioner Of Income Tax, O/O Addl/Jcit Transfer Pricing Officer-I, Room
High Court · 2020 · Allowed
Assessee
Pesco Beam Environmental Solutions Private Ltd, 136 Thodugudu Village, Sriperumbudhur 602 105 v. The Deputy Commissioner Of Income Tax, Corporate Circle-5(2), Chennai
High Court · 2020 · Dismissed
Revenue
Principal Commissioner Of Income Tax-7 v. Open Solutions Software Services Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax - 6,R v. M/S. Eight Roads Investment Advisors Pvt. Ltd.(Formerly Known As Fil Capital Advisors Indiapvt. Ltd.)
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gulbrandsen Chemicals Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
While Passing The Said Order, Tribunal Relied Upon Adecision Of The Coordinated Bench Of The Tribunal In Thecase Of M/S Credit Lyonnais v. Adit Decided On
High Court · 2020 · Allowed
—
While Passing The Said Order, Tribunal Relied Upon Adecision Of The Coordinated Bench Of The Tribunal In Thecase Of M/S Credit Lyonnais v. Adit Decided On30[Th] September, 2012 Where It Was Held As Under
High Court · 2020 · Allowed
—
M/S.acme Commodities Pvt.ltd v. Deputy Commissioner Of Income Tax, Transfer Pricing Officer-1(1) Room
High Court · 2019 · Other
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Sca/13924/2018 Of Kunal Structure (India) Private Limited v. Dy. Commissioner Of Income Tax, Circle 2(1)(2)
High Court · 2019 · Allowed
Assessee
Travel Designer India Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Wp/2919/2019 Of M/S. Eos Gmbh - India Branch v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
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Commissioner Of Income Tax (International Taxation And Transfer Pricing v. Shandong Tijun Electronic Power Eng. Company Ltd
High Court · 2019 · Dismissed
Assessee
Wp/11618/2016 Of Devas Multimedia Private Limited v. The Principal Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax Gandhinagar v. Tudor India Private Limited
High Court · 2019 · Dismissed
Assessee
Vedanta Ltd. (Successor Of Sterlite Industries (India) Limited v. Asst. Commissioner Of Income Tax, Circle-26 (1), New Delhi
High Court · 2019 · Allowed
Assessee
The Hon’ble Supreme Court In Commissioner Of Income Tax v. Kamla
High Court · 2019 · Allowed
Revenue
Omniglode Information Technologies (India) Pvt Ltd v. –Addl Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax-05 v. M/S Li And Fung (India) Pvt. Ltd. Through
High Court · 2019 · Dismissed
Assessee
Itxa/341/2017 Of Pr.commissioner Of Income Tax-13 v. M/S Sterling Oil Resources Ltd
High Court · 2019 · Dismissed
Assessee
M/S.cognizant Technology Solutions India Pvt. Ltd v. The Commissioner Of Income Tax, Larger Taxpayer Unit, 7Th Floor, Wanaparthy Block, Aayakar Bhawan, Nungambakkam, Chennai - 600 034
High Court · 2019 · Dismissed
Revenue
Heidelberg Cement India Limited (Formerly Known As Mysore Cementslimited v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Itxa/1829/2016 Of Pr. Commissioner Of Income Tax-2 v. M/S Audco India Ltd
High Court · 2019 · Allowed
Revenue
Itxa-1685-16 v. We Shall Now Deal With Individual Question Raised For Our
High Court · 2019 · Dismissed
—
Ita/81/2018 Of Us Technology Resources Pvt. Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Other
—
The Very Same Issue Arose In Anotherassessment Year Between The Identical Appellantand The Respondent. The Said Decision Is Reportedin (2018) 407 Itr 327(Ker)[U v. Commissioner Of Incometax]. In Suchcircumstances, The Questions Of Law Raised Areanswered In Favour Of The Assessee And Against Therevenue. It Appeal Is Allowed
High Court · 2018 · Allowed
Assessee
Tca/754/2018 Of M/S Cholamandalam Ms General Insurance Co.ltd v. The Deputy Commissioner Of Income Tax, Large Tax
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Central 3 v. Kss Limited (Formerly Known As K Serasera Productions Ltd
High Court · 2018 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-4, Mumbai v. M/S. S.g. Asia Holdings (India) P. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 21-08-2018, Ita v. M/S. Ue Development India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 02-08-2018, Ita v. M/S. Te Connectivity India P. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 02-08-2018, Ita v. M/S. Te Connectivity India P. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 12-07-2018, Ita v. M/S. Ue Development India Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax & Anr v. M/S.mcafee Software (India) Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 26-06-2018, Ita v. M/S Swiss Re Global Business Solutions India Private Limited
High Court · 2018 · Dismissed
Assessee
Callaway Golf India Pvt. Ltd. Through v. Pr. Commissioner Of Income Tax-2 Through
High Court · 2018 · Allowed
Assessee
Oriflame India Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Steria India Ltd. (Earlier Known As Xansa (India) Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2018 · Dismissed
Revenue
M/S.daimler India Commercial Vehicles Private Limited, Sipcot Industrial Growth Centre, Mathur Post, Oragadam Sriperumbudur, Kancheepuram, Chennai, Tamil Nadu – v. Deputy Commissioner Of Income Tax, Corporate Circle-1(1), Room
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Same Deutz – Fahr India Private Limitedno.72, Sipcot Industrial Complexsipcot, Ranipet – 632 403
High Court · 2017 · Dismissed
Assessee
Itta/380/2014 Of Commissioner Of Income Tax-Iii v. M/S Alumeco India Extrusion Limited
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Alwar v. M/S. Sakata Inx (India) Limited, B-1245-1246, Riico Industrial Area, Bhiwadi, Alwar (Raj
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax-6 v. Makemy Trip India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax ( Exemptions), 3Rd Floor, Kailash Heights, Lal Kothi, Tonk Road, Jaipur v. M/S Shree Shyam Mandir Committee, Khatushyam Ji, Distt. Sikar (Raj
High Court · 2017 · Dismissed
Assessee
M/S.hyundai Motor India Limited,Rep., By Its Authorised Signatory,Mr.t.saravananplot No.h-1, Sipcot Industrial Park,Irrungattukottai, Sriperumbudur Taluk,Kanchi v. The Secretary, Income Tax Department, Dispute Resolution Panel
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Vaibhav Gems Ltd. (Now Known As Vaibhav Global Ltd.)K-6-B, Fateh Tiba, Adarsh Nagar, Jaipur
High Court · 2017 · Allowed
Revenue
Avenue Asia Advisors Pvt. Limited v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jaipur Silver Jewels P. Ltd
High Court · 2017 · Dismissed
Assessee
Swarovski India Pvt. Ltd v. Deputy Commissioner Of Income Tax,Circle
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S. Sanmina Sci India Pvt. Ltd., Oz
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. M/S Shyam Mandir Committee Khatushyam Ji, Sikar, Rajasthan
High Court · 2017 · Dismissed
Assessee
Control Risks India Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Oracle India Private Limited v. Assistant Commissioner Of Income
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income-Tax-8 v. Phoenix Mecano (India) Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Turner International India Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle 25(2), New Delhi
High Court · 2017 · Allowed
Assessee
Order:(Per v. Ramasubramanian, J
High Court · 2016 · Dismissed
—
…………Appellant Through: Sh. Ajay Vohra, Sr. Advocate With Sh. Neeraj Jain And Sh. Aditya Vohra, Advocates v. Deputy Commissioner Of Income Tax ……
High Court · 2016 · Dismissed
Revenue
Cwp/13613/2016 Of M/S Shri Vishnu Eatables (India) Ltd v. Deputy Commissioner Of Income Tax, Central Circle And Ors
High Court · 2016 · Dismissed
Revenue
Ita/101/2015 Of Commissioner Of Income Tax Faridabad v. M/S Mercer Consulting India Pvt Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Delhi- 9 v. Trend Micro India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Indorama Synthetics (India) Ltd v. The Additional Commissioner Of Income-Tax & Anr
High Court · 2016 · Other
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Sumitomo Corporation India Pvt. Ltd. Through Masahiro Maruyama v. Commissioner Of Income Tax
High Court · 2016 · Remanded
—
The Commissioner Of Income Tax Chennai v. M/S.al Logistics P Ltd
High Court · 2016 · Dismissed
Assessee
Adobe Systems Incorporated v. Assistant Director Of Income Tax And Anr
High Court · 2016 · Allowed
Assessee
Principal Commissioner Of Income-Tax-02 v. M/S Cashedge India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Db Income Tax Appeal v. M/S Bade Mathureshji Temple Board, Patanpole, Kota
High Court · 2016 · Dismissed
Assessee
Ita/492/2015 Of The Commissioner Of Income Tax v. M/S Fosroc Chemicals India Pvt Ltd
High Court · 2016 · Allowed
Revenue
Income Tax Reference v. M/S. Ballarpur Industries Ltd., New Delhi)Andincome Tax Reference
High Court · 2016 · Allowed
—
+ Ita 473/2012Director Of Income Tax v. + Ita 500/2012Director Of Income Tax Versus
High Court · 2016 · Dismissed
—
Yum Restaurants (India) Private Limited v. Income Tax Officer
High Court · 2016 · Other
—
Bausch & Lomb Eyecare (India) Pvt. Ltd v. The Additional Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Honda Siel Power Products Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax-Ltu v. Whirlpool Of India Ltd
High Court · 2015 · Allowed
Revenue
Maruti Suzuki India Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Gurbax Singh2015.11.28 11:18I Attest To The Accuracy Andintegrity Of This Documenthigh Court Chandigarh v. Deputy Commissioner Of Income Tax & Another
High Court · 2015 · Dismissed
Revenue
M/S. Knorr-Bremse India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle-I, Faridabad. …
High Court · 2015 · Other
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Johnson Matthey India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Wp/13342/2015 Of M/S.carrier Race Technologies v. The Income Tax Officer
High Court · 2015 · Other
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Rampgreen Solutions Pvt Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax v. Mis Slocum Investment P Ltdrespondentthrough: Mr Ajay Vohra, Senior Advocate Withmr Rahul Jam, Mr Vaibhav Kulkarni And Mraashish Gupta, Advocates
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Dehradun v. Income Tax Appeal
High Court · 2015 · Dismissed
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Commissioner Of Income Tax-I … v. M/S. Cushman And Wakefield (India) Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Ita/417/2014 Of Chryscapital Investment Advisors (India) Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax, Faridabad v. M/S Motorola Solutions India Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Another v. Tata Elxsi Ltd., @& Others Reported In(2012) 204 Taxman 321.In View Of The Same, Thesaid Substantial Question Of Law Is Answered In Favour Ofthe Assessee And Ag
High Court · 2014 · Allowed
Assessee
Another v. Tata Elxsi Ltd., @& Others Reported In(2012) 204 Taxman 321.In View Of The Same, Theaforesaid Substantial Questions Of Law Are Answered Infavour Of The Assessee
High Court · 2014 · Allowed
Assessee
Port Trust v. O/Taxap/575/2009 Judgment
High Court · 2014 · Dismissed
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At & T Communication Services India (P) Ltd v. Commissioner Of Income Tax-I &Anr
High Court · 2014 · Dismissed
Revenue
Deloittee Consulting India Pvt.ltd v. The Assistant Commissioner Of Income Tax, Circle 2(2), Mumbai And Others
High Court · 2014 · Allowed
Assessee
The Director Of Income Tax (Exemptions) Hyderabad v. $ M/S Ramoji Foundation, Ramoji Film City Ranga Reddy District, Andhra Pradesh
High Court · 2013 · Dismissed
Assessee
Mr. Ramit Katyal, Advocates v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
M/S Motorola Solutions India Pvt. Ltd., Grumman v. Commissioner Of Income Tax, Faridabadand Others
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax-Ii v. M/S Leroy Somer & Controls (India) Pvt. Ltd
High Court · 2013 · Dismissed
Assessee
Sun Pharmaceutical Industries Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
M/S. Rabo India Finance Limited v. Deputy Commissioner Of Income Tax And Others
High Court · 2013 · Dismissed
Revenue
M/S.cognizant Technology Solutions India P. Ltd., 6[Th] Floor, New v. The Deputy Commissioner Of Income Tax, Large Taxpayer Unit
High Court · 2013 · Allowed
Assessee
Commissioner Of Income-Tax-I v. Badar Durrez Ahmed, J (Oral
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Mentor Graphics (Noida) Pvt.ltd
High Court · 2013 · Allowed
Revenue
The Director Of Income Tax-Internationaltaxation, Mumbai v. M/S.boston Scientific International B.v.(India Branch
High Court · 2013 · Dismissed
Assessee
Wp/870/2012 Of M/S.robo India Finance Ltd v. Deputy Commissioner Of Income -Tax, Circle-1(3)
High Court · 2012 · Other
—
Alpine Electronics Asia Pte Ltd v. Director General Of Income Tax & Others
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax - Appellant(S v. M/S Jolly Polymers - Opponent(S
High Court · 2012 · Other
—
Wp/2065/2012 Of M/S. Hindalco Industries Ltd v. The Addl. Commissioner Of Income Tax -I(5) And 5 Ors
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax v. Amadeus India Pvt Ltd
High Court · 2011 · Dismissed
Assessee
Mr. M.s. Syali, Sr. Advocate With Mr. Satyen Sethi, Ms. Mahua Kalra, Mr. Sumit K. Singh And Ms. Tunsal Syali, Advocates v. The Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Ita/336/2010 Of Nooral Islam Trust v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Wp(Md)/12031/2011 Of Dr. Patchaimal v. The Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Mr. Abhishek Maratha, Sr. Standing Counsel v. Bbc Worldwise Ltd
High Court · 2011 · Dismissed
—
Commissioner Of Income Tax v. M/S Nestle India Ltd
High Court · 2011 · Allowed
Revenue
Appellant Ms. Prem Lata Bansal, Sr. Standing Counsel v. M/S. Oracle India Pvt. Ltd
High Court · 2011 · Allowed
—
Brij Mohan Bhatia v. The Income Tax Appellate Tribunal And Another
High Court · 2010 · Remanded
—
Shashi Kiran v. Commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
W.p.(C)/6876/2008 Of Maruti Suzuki India Ltd v. Additional Commissioner Of Income Tax Transfer Pricing Officer New Delhi
High Court · 2010 · Other
—
Paramjit Singh v. Income Tax Officer, Phagwara 2, Phagwara
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax, Faridabad v. M/S Escorts Auto Components Ltd
High Court · 2010 · Dismissed
Assessee
Txa/7/2005 Of The Commissioner Of Income Tax v. M/S. Orient (Goa) Pvt. Ltd
High Court · 2009 · Allowed
Revenue
So Far As First Question Is Concerned, It Is Squarely Covered By The Judgment Of The Apex Court In The Case Of Bharat Earth Movers Ltd v. J.p.devadhar,J
High Court · 2009 · Dismissed
—
Commissioner Of Income Tax – Tds, Chennai v. Icl Shipping Ltd., 827, Anna Salai, Chennai-600 002
High Court · 2009 · Dismissed
Assessee
Bombay-400 011 v. The Commissioner Of Income-Tax
High Court · 2009 · Other
—
Moser Baer India Ltd v. The Additional Commissioner Of Income Tax & Anr
High Court · 2008 · Allowed
Assessee
M/S Coca Cola India Inc v. Assistant Commissioner Of Income Tax, Gurgaon & Others
High Court · 2008 · Dismissed
Revenue
Mum,Bai-400 064 v. Deputy Director Of Income-Tax
High Court · 2008 · Allowed
Assessee
Mr. Sanjeev Sabharwal, Adv v. Denso Haryana Pvt. Ltd. …
High Court · 2008 · Other
—
The Petitioners Rely On The Decision Of This Court In Lukkose John Thoppial v. In View Of The Above Said Decisions, It Is Settled Law That What Is Relevant For The Purpose Of The Scheme Is Pendency Of The Revisions As On The Date Of Decl
High Court · 2007 · Other
—
M/S.jai Bharath Tanners, Vellore v. The Commissioner Of Income-Tax, Tamil Nadu V, Madras
High Court · 2002 · Other
—
Commissioner Of Income Tax v. Hazarat Pir Shah-E-Alam Roza Estate Trust
High Court · 2002 · Other
—
Whether It Is To Be Circulated To The Civil Judge? : No v. Commissioner Of Income-Tax
High Court · 2001 · Other
—
Mohit Shantilal Shah v. Commissioner Of Income Tax Gujarat - Iii -------------------------------------------------------------- Appearance
High Court · 1999 · Dismissed
Revenue

Key issues litigated under Section 92

Section 92 case law — FAQs

What does Section 92 of the Income-tax Act deal with?
This page collects 204 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 92.
How many case laws are available on Section 92?
EaseValue has indexed 204 income-tax judgments citing Section 92 — each with parties, citation, court, year, outcome and the full order text.
How can Section 92 judgments help my case?
They show how courts have decided Section 92 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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