EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 92C
Income-tax Act · Case Law

Section 92C Income Tax Case Law — Transfer Pricing (ALP)

Browse 107 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 92C (Transfer Pricing (ALP)) 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 92C has been interpreted and to support a notice reply, appeal or assessment.

Got a Section 92C notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 92C (showing 107 of 107)

American Express Bankingcorporation (India Branch v. Assistant Director Of Income Tax, Circle 1(1),International Taxation, New Delhi
High Court · 2025 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-1, Delhi v. D Light Energy P. Ltd
High Court · 2025 · Other
—
Casio India Company Private Limited v. Deputy Commisisoner Of Income Tax
High Court · 2025 · Other
—
Fab India Overseas Private Limited v. Assistant Commissioner Of Income Tax Circle 7(1) New Delhi & Anr
High Court · 2024 · Other
—
Ita/104/2023 Of The Pr Commissioner Of Income Tax v. M/S Bostik India Pvt Ltd
High Court · 2024 · Other
—
Ita/109/2023 Of The Pr.commissioner Of Income Tax v. M/S. Bostik India Pvt Ltd
High Court · 2024 · Other
—
Ita/116/2023 Of The Pr.commissioner Of Income Tax v. M/S. Bostik India Pvt Ltd
High Court · 2024 · Other
—
Ita/506/2023 Of The Pr. Commissioner Of Income Tax v. M/S Ingersoll Rand Technologies And Services Pvt Ltd
High Court · 2024 · Other
—
Ita/206/2022 Of Pr Commissioner Of Income Tax-3 v. M/S Ims Health Analytics Services Pvt.ltd
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -9 v. Warnermedia India Private Limited
High Court · 2024 · Dismissed
Assessee
Alcatel Lucent India Ltd v. Principal Commissioner Of Income Tax-1
High Court · 2024 · Other
—
M/S. Infonox Software Private Limited v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax-International Taxation -2 v. Lummus Technology Heat Transfer Bv
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Thakur Prasad Sao & Sons. Pvt. Ltd
High Court · 2024 · Allowed
Revenue
M/S. Giesecke And Devrient India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -3 v. Fresenius Kabi Oncology Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax-7 v. M/S Oriflame India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax Delhi-1 v. M/S Chrys Capital Investment Advisors (India) Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Signature Not Verified v. M/S Hellmann Worldwide Logistics India Pvt
High Court · 2023 · Other
—
Itxa/123/2018 Of Pr. Commissioner Of Income Tax-19 v. Kimberly Clark Lever Private Limited
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Landis Gyr
High Court · 2023 · Dismissed
Assessee
Chenna v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Itat/85/2022 Ia No. Ga/1/2022 Indian Explosives Pvt. Ltd v. Principal Commissioner Of Income Tax-4, Kolkata
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. Dentsply India Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Crl.p/689/2020 Of Sri. K Mohammed Haris v. The Income Tax Department
High Court · 2021 · Allowed
Assessee
Hitachi Hi Rel Power Electronics Pvt. Ltd v. The Deputy Commissioner Of Income Tax Circle 2(1)(1),Ahmedabad
High Court · 2021 · Other
—
Jrs Pharma And Gujarat Microwax Private Limited v. Deputy/Assistant Commissioner Of Income Tax, Circle 2(1)(1
High Court · 2021 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. The Assistant Commissioner Of Income Tax, International Taxation – Ii(2), Room
High Court · 2021 · Allowed
Assessee
M/S.inchcape Shipping Services Ssc Private Limited, Block v. The Dy. Commissioner Of Income Tax, Corporate Circle - 6(1), Chennai - 600 034
High Court · 2021 · Other
—
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
The Pr. Commissioner Of Income Tax -4 v. Headstrong Services India Pvt. Ltd
High Court · 2020 · Other
—
Ita/282/2013 Of The Commissioner Of Income Tax v. M/S Ge India Technology
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax-7 v. Open Solutions Software Services Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/8535/2018 Of The Pr. Commissioner Of Income Tax, Faridabad v. M/S Knorr-Bremse India Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Madurai v. Madura Coats Ltd., 144 M.g.road, Bangalore 560 001
High Court · 2019 · Dismissed
Assessee
Wp/2919/2019 Of M/S. Eos Gmbh - India Branch v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
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
Commissioner Of Income Tax, Corporate Circle 3(2), Chennai v. M/S.youngshin Automotive India Private Limited, Survey
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -1 v. Capgemini Business Services (India) Ltd
High Court · 2019 · Dismissed
Assessee
Itxa/1829/2016 Of Pr. Commissioner Of Income Tax-2 v. M/S Audco India Ltd
High Court · 2019 · Allowed
Revenue
Ita/99/2012 Of B.parameswaran Bharathan v. Commissioner Of Income Tax
High Court · 2019 · Other
—
Tudor India Pvt Ltd v. Jt Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Date Of Judgment 13-8-2018, Ita v. M/S Arcot R & D Software Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 09-08-2018, Ita v. M/S. Target Corporation Of India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 6-8-2018, Ita v. M/S.microchip Technology (India) Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Pr.commissioner Of Income Tax-2 v. Sinosteel India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 1-8-2018, Ita v. M/S.ingersoll Rand (India) Ltd
High Court · 2018 · Allowed
Revenue
Date Of Judgment 31-07-2018, Ita v. M/S. Logica Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 17-07-2018, Ita v. M/S Symbol Technologies India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 10-07-2018 I.t.a v. M/S. Tatra Vectra Motors Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 10-07-2018 I.t.a v. M/S. Electronics For Imaging India Pvt., Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 09-07-2018 I.t.a v. M/S. Genisys Integrating Systems (India) Pvt., Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 09-07-2018, Ita v. M/S. Centillium India Pvt., Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 05-07-2018 I.t.a v. M/S. Broadcom Communications Technologies Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 29-06-2018, Ita v. M/S Uae Exchange & Financial Service Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax & Anr v. M/S.mcafee Software (India) Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -4 v. M/S Global Vantedge Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -4 v. M/S Global Vantedge Pvt. Ltd. Through : None
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.chennai Metro Rail Limited
High Court · 2018 · Dismissed
Assessee
Springer (India) Private Limited v. Assistant Comniissioner Of Income Tax
High Court · 2017 · Other
—
Dabur India Ltd v. Pr. Commissioner Of Income Tax-Iii
High Court · 2017 · 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
Pr. Commissioner Of Income Tax-6 … v. Matrix Cellular International Services Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jaipur Silver Jewels P. Ltd
High Court · 2017 · Dismissed
Assessee
Itxa/1599/2014 Of The Commissioner Of Income Tax-4 v. M/S. J. P. Morgan India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Itxa/1349/2014 Of Commissioner Of Income Tax-1 v. M/S. Lever India Exports Ltd. (Merged With Hindustan Unilever Ltd.)
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax-6 v. Mitsui Prime Advanced Composites India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
The Pr.commissioner Of Income Tax-Central-3 v. Baba Global Ltd
High Court · 2016 · Dismissed
Assessee
Honda Motorcycle & Scooters India Pvt. Ltd v. Asistant Commissioner Of Income Tax, Circle-2, Gurgaon
High Court · 2016 · Other
—
Gruner India Private Limited v. Director Of Income Tax(Transfar Pricing)-1
High Court · 2016 · Allowed
Assessee
Ita/821/2016 Of The Pr. Commissioner Of Income Tax-Central-3 v. Baba Global Ltd
High Court · 2016 · Dismissed
Assessee
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
Principal Commissioner Of Income Tax, Delhi-8, New Delhi v. Saxo India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. Verizon India Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Indorama Synthetics (India) Ltd v. The Additional Commissioner Of Income-Tax & Anr
High Court · 2016 · Other
—
Sumitomo Corporation India Pvt. Ltd. Through Masahiro Maruyama v. Commissioner Of Income Tax
High Court · 2016 · Remanded
—
Itxa/15/2014 Of The Commissioner Of Income Tax-10, Mumbai v. M/S Kodak India Pvt. Ltd
High Court · 2016 · Dismissed
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
Ita/490/2013 Of The Commissioner Of Income Tax v. M/S Igate Global Solutions Ltd
High Court · 2015 · Dismissed
Assessee
M/S. Knorr-Bremse India Pvt. Ltd v. Assistant Commissioner Of Income Tax, Circle-I, Faridabad. …
High Court · 2015 · Other
—
Rampgreen Solutions Pvt Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
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
Commissioner Of Income Tax v. Discovery Communication India
High Court · 2014 · Allowed
Revenue
Oracle India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle
High Court · 2014 · Allowed
Assessee
By Sri K v. Aravind, Advocate
High Court · 2014 · Dismissed
—
Deloittee Consulting India Pvt.ltd v. The Assistant Commissioner Of Income Tax, Circle 2(2), Mumbai And Others
High Court · 2014 · Allowed
Assessee
Mr. Ramit Katyal, Advocates v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax-Iv v. Stratex Net Works (India) Pvt. Ltd
High Court · 2013 · Dismissed
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
Wp/870/2012 Of M/S.robo India Finance Ltd v. Deputy Commissioner Of Income -Tax, Circle-1(3)
High Court · 2012 · Other
—
Itxa/20/2011 Of The Commissioner Of Income Tax -10 Mumbai v. Ca Computer Associates India Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
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. Abhishek Maratha, Sr. Standing Counsel v. Bbc Worldwise Ltd
High Court · 2011 · Dismissed
—
Commissioner Of Income Tax-Ii, Chandigarh v. M/S Quark Systems India Pvt. Ltd
High Court · 2011 · Allowed
Revenue
Ericsson Ab v. Additional Director Of Income Tax Range
High Court · 2011 · Other
—
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
—
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
M/S M.sajjanraj Nahar & Family v. The Commissioner Of Income Tax Coimbatore
High Court · 2006 · Other
—

Key issues litigated under Section 92C

Section 92C case law — FAQs

What does Section 92C of the Income-tax Act deal with?
Section 92C relates to Transfer Pricing (ALP). This page collects 107 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 92C.
How many case laws are available on Section 92C?
EaseValue has indexed 107 income-tax judgments citing Section 92C — each with parties, citation, court, year, outcome and the full order text.
How can Section 92C judgments help my case?
They show how courts have decided Section 92C 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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan