25% TNS India (P.) Ltd. v. ACIT 1Rejected by ITAT

48 Taxmann.com 80Reported decision2014#15900 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing 25% TNS India (P.) Ltd. v. ACIT 1Rejected by ITAT

Hsbc Securities and Capital Markets (I) P.Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 702/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

Hsbc Securities and Capital Markets (India) P. Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4459/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

DCIT 4(1), Mumbai vs. Hsbc Securities and Capital Markets (India) P.Ltd, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1661/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

Tyco Valves & Controls (India) Pvt. Ltd., Baroda vs. The Dy.CIT, Baroda Cir- 4, Baroda

In the result, Assessee’s appeal is partly allowed for statistical purpose

ITA 2993/AHD/2011[2007-08-]Status: DisposedITAT Ahmedabad22 Jan 2020

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N. Soparkar, Sr.AdvFor Respondent: Shri Mahesh Shah, CIT-DR
Section 10BSection 144C(5)Section 920(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.2993/Ahd/2011 ("नधा"रण वष"/Assessment Year : 2007-08) M/s. Tyco Valves & The DCIT बनाम/ Controls (I) P.Ltd. Circle-4 Vs. 302-A, Ivory Terrace Baroda RC Dutt Road Alkapuri,Baroda-390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACK 8809 L .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N. Soparkar, Sr.Adv. Ms.Urvashi Shodhan & Shri Parin Shah, ARs ""यथ" क" ओर से/R…

Gartner Inida Research & Advisory Services P. Ltd, Mumbai vs. ACIT 10(1), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 7800/MUM/2010[2006-07]Status: DisposedITAT Mumbai30 Jul 2019AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 144C(5)Section 92Section 92C(2)

…to fortify the submissions. Upon due consideration, we find that Hyderabad bench of Tribunal, on similar factual matrix, in HSBC Electronic Data Processing India Ltd. V/s CIT [38 Taxmann.com 141] and in another decision titled as TNS India Pvt. Ltd. V/s ACIT [48 Taxmann.com 80] has directed for exclusion of this entity on the ground of change of business model. Both the decisions are for same AY and rendered in the context of assessees having similar 5 Gartner India Research & Advisory Services Pvt. Ltd. Assessment Year 2006-07 functional profile. The other decision as placed on record also support the exclusion…

Beckman Colter India P.Ltd, Mumbai vs. ITO RG 8(1)(4), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6083/MUM/2012[2007-08]Status: DisposedITAT Mumbai16 Sept 2016AY 2007-08

Bench: Shri Rajendra & Shri Saktijit Deyआयकर अऩीऱ सं. / Ita No. 6083/Mum./2012 (ननधधारण वषा / Assessment Year : 2007-08) Beckman Coulter India Pvt. Ltd. Solitaire Corporate Park …….………. अऩीऱधथी / 3Rd Floor, Building No.Ii Andheri Ghatkopar Link Road Appellant Chakala, Andheri (E), Mumbai 400 093 Pan – Aaccb7266L V/S Income Tax Officer ..…….………. प्रत्यथी / Ward-8(1)(4), Aayakar Bhawan Respondent 101, M.K. Road, Mumbai 400 020 आयकर अऩीऱ सं. / Ita No. 847/Mum./2013 (ननधधारण वषा / Assessment Year : 2008-09) Beckman Coulter India Pvt. Ltd. Solitaire Corporate Park …….………. अऩीऱधथी / 3Rd Floor, Building No.Ii Andheri Ghatkopar Link Road Appellant Chakala, Andheri (E), Mumbai 400 093 Pan – Aaccb7266L V/S Jt. Commissioner Of Income Tax (Osd) ..…….………. प्रत्यथी / Range-8(1), Aayakar Bhawan Respondent 101, M.K. Road, Mumbai 400 020 ननधधाररती की ओर से / Assessee By : Ms. Karishma Phatarphekar A/W Shri Paras Savla. Shri Keerthiya Sharma & Shri Pratik Poddar रधजस्व की ओर से / Revenue By : Shri Sanjeev Jain सुनवधई की तधरीख / आदेश घोषणध की तधरीख / Date Of Hearing – 28.09.2016 Date Of Order – 16.12.2016

For Appellant: Ms. Karishma Phatarphekar a/wFor Respondent: Shri Sanjeev Jain

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI श्री राजेंद्र, ऱेखा सदस्य एवुं श्री शक्तिजीि दे, न्याययक सदस्य के समक्ष BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आयकर अऩीऱ सं. / ITA no. 6083/Mum./2012 (ननधधारण वषा / Assessment Year : 2007-08) Beckman Coulter India Pvt. Ltd. Solitaire Corporate Park …….………. अऩीऱधथी / 3rd Floor, Building no.II Andheri Ghatkopar Link Road Appellant Chakala, Andheri (E), Mumbai 400 093 PAN – AACCB7266L v/s Income Tax Officer ..…….………. प्रत्यथी / Ward-8(1)(4), Aayakar Bhawan Respondent 101, M.…

25% TNS India (P.) Ltd. v. ACIT 1Rejected by ITAT (48 Taxmann.com 80) — Cited in 6 Judgments | BharatTax