SAP LABS INDIA PRIVATE LIMITED vs INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE — C.A. No. 8463/2022

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010383322018

Filing Date

10-Oct-2018

Registration No

C.A. No. 8463/2022

Diary Number

38332/2018

Order Date

19-Apr-2023

Document Type

Judgement - of Main Case

Neutral Citation

2023 INSC 394

Disposal Type

Appeals Allowed

Last updated 20-Jul-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.SAP LABS INDIA PRIVATE LIMITED

    Adv. AMBHOJ KUMAR SINHA

Respondent(s)

  1. 1.INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE

    Adv. RAJ BAHADUR YADAV

Case History

  1. Case disposedDisposed

  2. 19-Apr-2023

    Judgement - of Main CaseView PDF

  3. 19-Apr-2023

    ROP - of Main CaseView PDF

  4. 19-Apr-2023

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar

  5. 15-Nov-2022

    ROP - of Main CaseView PDF

  6. 15-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice M.M. Sundresh

  7. 10-Nov-2022

    ROP - of Main CaseView PDF

  8. 10-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice M.M. Sundresh

  9. 03-Nov-2022

    ROP - of Main CaseView PDF

  10. 03-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice M.M. Sundresh

  11. 02-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice M.M. Sundresh

  12. 03-Aug-2021

    ROP - of Main CaseView PDF

  13. 03-Aug-2021

    Fixed Date by Court

    Hon'ble Mr. Justice L. Nageswara Rao and Hon'ble Mr. Justice Aniruddha Bose

  14. 13-Apr-2021

    ROP - of Main CaseView PDF

  15. 13-Apr-2021

    Fixed Date by Court

    Hon'ble Mr. Justice L. Nageswara Rao and Hon'ble Mr. Justice Vineet Saran

  16. 25-Mar-2021

    ROP - of Main CaseView PDF

  17. 29-Jan-2021

    ROP - of Main CaseView PDF

  18. 29-Jan-2021

    Fixed Date by Court

    Hon'ble Mr. Justice L. Nageswara Rao and Hon'ble Mr. Justice S. Abdul Nazeer

  19. 22-Jan-2021

    ROP - of Main CaseView PDF

  20. 22-Jan-2021

    Fixed Date by Court

    Hon'ble Mr. Justice L. Nageswara Rao, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Ms. Justice Indu Malhotra

  21. 05-Mar-2020

    ROP - of Main CaseView PDF

  22. 05-Mar-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Hemant Gupta

  23. 04-Mar-2020

    ROP - of Main CaseView PDF

  24. 04-Mar-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Hemant Gupta

  25. 04-Mar-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Hemant Gupta

  26. 03-Mar-2020

    ROP - of Main CaseView PDF

  27. 03-Mar-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Hemant Gupta

  28. 26-Feb-2020

    ROP - of Main CaseView PDF

  29. 26-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Hemant Gupta

  30. 25-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Ms. Justice Indu Malhotra

  31. 18-Feb-2020

    ROP - of Main CaseView PDF

  32. 18-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Hemant Gupta

  33. 11-Feb-2020

    ROP - of Main CaseView PDF

  34. 11-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Hemant Gupta

  35. 04-Feb-2020

    ROP - of Main CaseView PDF

  36. 04-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Ms. Justice Indu Malhotra

  37. 13-Jan-2020

    ROP - of Main CaseView PDF

  38. 13-Jan-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Hemant Gupta

  39. 05-Nov-2019

    ROP - of Main CaseView PDF

  40. 05-Nov-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Sanjiv Khanna

  41. 24-Sep-2019

    ROP - of Main CaseView PDF

  42. 24-Sep-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Ms. Justice Indira Banerjee and Hon'ble Mr. Justice M.R. Shah

  43. 05-Sep-2019

    ROP - of Main CaseView PDF

  44. 05-Sep-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Vineet Saran

  45. 03-Sep-2019

    ROP - of Main CaseView PDF

  46. 03-Sep-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Vineet Saran

  47. 06-Aug-2019

    ROP - of Main CaseView PDF

  48. 06-Aug-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Vineet Saran

  49. 10-Jul-2019

    ROP - of Main CaseView PDF

  50. 10-Jul-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Sanjiv Khanna

  51. 03-Apr-2019

    ROP - of Main CaseView PDF

  52. 03-Apr-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Ms. Justice Indu Malhotra

  53. 25-Mar-2019

    ROP - of Main CaseView PDF

  54. 25-Mar-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Ms. Justice Indu Malhotra

  55. 13-Nov-2018

    ROP - of Main CaseView PDF

  56. 13-Nov-2018

    First hearing

    Initial hearing scheduled

  57. 10-Oct-2018

    Case filed

    Registration No. C.A. No. 8463/2022

casestatus.in Summary

Summary The Supreme Court allowed a batch of Civil Appeals by the Revenue, holding that the Karnataka High Court erred in treating transfer pricing determinations by the Income Tax Tribunal as absolutely final and immune from scrutiny under Section 260A of the IT Act. The Court clarified that while the Tribunal is the primary fact-finding authority, High Courts can examine whether transfer pricing guidelines under Chapter X of the IT Act and Rules 10A-10E were properly followed, and whether findings are perverse; determinations made "de hors" statutory guidelines constitute substantial questions of law. The matters were remitted to High Courts for fresh consideration within nine months. This case analysis is maintained by casestatus.in based on publicly available court records.

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