Archroma International (India) ... vs Deputy Commissioner Of Income Tax ...

ik-39820146 Bombay High Court 22 December 2025 • WRIT PETITION (L) NO. 11219 OF 2025 • 17 min read

Judges (2)

Amit S. Jamsandekar Coram B.P. Colabawalla Delivered

Counsel (7)

Abhinav Palsikar Counsel Respondent Harsh R. Shah Counsel Petitioner J. D. Mistri Counsel Petitioner Paras S. Savla Counsel Petitioner Pratik B. Poddar Counsel Petitioner Rajnandini Shukla Counsel Petitioner Sushma Nagaraj Counsel Respondent

Parties (2)

Archroma International (India) Private Limited Petitioner Deputy Commissioner of Income Tax, Circle 2(1)(1) Respondent

Case Significance

Archroma International (India) ... vs Deputy Commissioner Of Income Tax ... is a Bombay High Court decision dated December 22, 2025 (citation: ik-39820146). The petitioner challenged the inaction of income tax authorities in not disposing of a rectification application and not giving effect to DRP directions under Section 144C(5) for AY 2009-10, involving a transfer pricing adjustment of Rs.11,44,72,502. The court held that the transfer pricing adjustment was to be treated as non-est and directed the respondent to recompute the petitioner's total income by excluding the adjustment. The refund along with statutory interest under Section 244A was d The bench comprised Justices Amit S. Jamsandekar and B.P. Colabawalla. The judgment was delivered by Justice B.P. Colabawalla.

Summary

The petitioner challenged the inaction of income tax authorities in not disposing of a rectification application and not giving effect to DRP directions under Section 144C(5) for AY 2009-10, involving a transfer pricing adjustment of Rs.11,44,72,502. The court held that the transfer pricing adjustment was to be treated as non-est and directed the respondent to recompute the petitioner's total income by excluding the adjustment. The refund along with statutory interest under Section 244A was directed to be paid within six weeks, with compliance reporting on February 2, 2026.

What was the outcome of Archroma International (India) ... vs Deputy Commissioner Of Income Tax ...?

The petitioner challenged the inaction of income tax authorities in not disposing of a rectification application and not giving effect to DRP directions under Section 144C(5) for AY 2009-10, involving...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-39820146)