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

ik-57612346 Bombay High Court 16 December 2025 • WRIT PETITION (L) NO.11271 OF 2025 • 20 min read

Judges (2)

Amit S. Jamsandekar Coram B.P. Colabawalla Delivered

Counsel (5)

Abhinav Palsikar Counsel Respondent J. D. Mistri Counsel Petitioner Paras Savla Counsel Petitioner Rajnandini Shukla Counsel Petitioner Sushma Nagraj Counsel Respondent

Parties (2)

Archroma International (India) Private Limited Petitioner Deputy Commissioner of Income Tax Respondent

Case Significance

Archroma International (India) ... vs Deputy Commissioner Of Income Tax ... is a Bombay High Court decision dated December 16, 2025 (citation: ik-57612346). Writ petition for AY 2013-14 challenging the Income Tax Department's inaction in giving effect to the ITAT order and DRP directions, and consequently not granting the claimed refund. The key issue was a transfer pricing adjustment of Rs.15,67,79,125 which the Court declared non-est as barred by limitation under Section 144C(13) of the IT Act. The respondents were directed to recompute total income excluding the TP adjustment and pay the resulting refund with statutory interest within six week The bench comprised Justices Amit S. Jamsandekar and B.P. Colabawalla. The judgment was delivered by Justice B.P. Colabawalla. Counsel appearing: Abhinav Palsikar (counsel for respondent), J. D. Mistri (counsel for petitioner), Paras Savla (counsel for petitioner), Rajnandini Shukla (counsel for petitioner), Sushma Nagraj (counsel for respondent).

Summary

Writ petition for AY 2013-14 challenging the Income Tax Department's inaction in giving effect to the ITAT order and DRP directions, and consequently not granting the claimed refund. The key issue was a transfer pricing adjustment of Rs.15,67,79,125 which the Court declared non-est as barred by limitation under Section 144C(13) of the IT Act. The respondents were directed to recompute total income excluding the TP adjustment and pay the resulting refund with statutory interest within six weeks.

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

Writ petition for AY 2013-14 challenging the Income Tax Department's inaction in giving effect to the ITAT order and DRP directions, and consequently not granting the claimed refund. The key issue was...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-57612346)