286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT

Q: How many judgments cite 286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT?

10 judgments on BharatTax cite 286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT (84 Taxmann.com 154), spanning 2018 to 2026.

Q: Which sections of the Income Tax Act does 286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT come up under?

It is most often cited in judgments turning on Section 10(B)(2), Section 12(4), Section 250, Section 250 of the Income Tax Act, Section 40(a)(i), Section 40(a)(i) of the Income Tax Act.

84 Taxmann.com 154Reported decision2017#10773 most cited

What is 286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT authority for?

When assessing transfer pricing, factors such as huge turnovers compared to the tested entity, close group connections, payments for brand equity, and lack of segmental bifurcation between services are relevant considerations.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,405 Indian tax judgments — from 2018 to 2026.

Also referred to as

Stryker Global Technology Centre Private Limited · DCIT · 2017 · 84 Taxmann.com 154 · transfer pricing · arm's length price · comparable uncontrolled transactions · group companies · brand equity · segmental bifurcation · AY 2010-2011 · turnover

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250 Section 250 of the Income Tax Act Section 40(a)(i)Section 40(a)(i) of the Income Tax Act Section 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Judgments citing 286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT

ACIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre(India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre (India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

Global E-Business Operations Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, the appeal of the assessee is treated as allowed

ITA 725/BANG/2017[2012-13]Status: DisposedITAT Bangalore04 Dec 2020AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.725/Bang/2017 Assessment Year: 2012-13

For Appellant: Shri Sarath Rao, A.RFor Respondent: Shri Sanjay Kumar, D.R

Section 143(3)

…IT(TP)A No.725/Bang/2017 Global e-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.725/Bang/2017 Assessment Year: 2012-13 M/s. Global E-Business Operations Pvt. Ltd. 2nd Floor Kalyani Platina, Phase-II ACIT Building Survey Number 16 & 24 Circle-3(1)(2) of Kundanahalli Village Vs. Bangalore K.R. Puram, Hobli Bangalore-560 066 PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Sarath Rao, A.R. Respondent by : Shri Sanjay Kumar, D.R. Date of Hearing…

Smart Cube India Pvt. Ltd., Noida vs. ACIT, Circle- 24(1), New Delhi

In the result, appeal of the assessee in ITA No

ITA 4607/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Aug 2020AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-D.R

Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos. 1178 & 4607/DEL/2017 [A.Ys 2012-13 & 2013-14] Smart Cube India Pvt. Ltd. Vs. ACIT, Tower-B, Windsor IT Park, Circle – 24(1), A-1, Sector – 125, New Delhi. Noida - 201 301 PAN No. AAHCS 8978 H [Appellant] [Respondent] SA No. 281/DEL/2020 (Arising out of ITA No. 1178/DEL/2017) ( Assessment Year – 2012-13 ) Smart Cube India Pvt. Vs ACIT, Ltd.Tower-B, Windsor IT Park, Circle – 24(1), A-1, Sector – 125, New Delhi. Noida - 201 3…

Smart Cube India Pvt. Ltd., Noida vs. ACIT, New Delhi

In the result, appeal of the assessee in ITA No

ITA 1178/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Aug 2020AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-D.R

Section 143(3)

Evalueserve.Com P.Ltd, New Delhi vs. ACIT, Circle-8(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 5148/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jan 2020AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Dinesh Antil. Sr. DR

…f the Tribunal in Vertex Customer Services India Private Limited v. DCIT (2017) 88 Taxmann.Com 286 (Del- Tri), Stryker Global Technology Centre Private Limited v. DCIT (2017) 87 Taxmann.com 43 (Del-Tri), Samsung Heavy Industries Private Limited v. DCIT (2017) 84 Taxmann.com 154 (Del-Tri) and Equant Solutions India Private Limited v. DCIT (2016) 66 Taxmann.com 192 (Delhi-Tribunal). 24. All of these decisions pertained to AY 2010-2011. What weighed invariably is the fact that both companies had huge turnovers when compared to the tested entity. Both entities had close connection of the Tata Group of Companies and…

Evalueserve.Com Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is partly allowed

ITA 1814/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantita No. 1814/Del/2017, A.Y. 2012-13

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. H.K. Choudhary, CIT- DR

Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER And SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No. 1814/Del/2017, A.Y. 2012-13 Evalueserve.com Pvt. Ltd. Vs DCIT A-47, Lower Ground Floor, Circle-8(2) Hauz Khas, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACE8014F Assessee by : Ms. Ananya Kapoor, Adv. Revenue by : Sh. H.K. Choudhary, CIT- DR Date of Hearing : 05.08.2019 Date of Pronouncement: 1.11.2019 ORDER PER AMIT SHUKLA,J.M.: The aforesaid appeal has been filed by the assessee against final assessment order dated 30.01.2017, passed by…

M/S. Avaya India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed partly for statistical purposes

ITA 1904/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. O. P. Kantassessment Year: 2010-11 M/S. Avaya India Pvt. Ltd., Vs. Acit, Tower-B, First Floor, Global Circle-3(2), Room No.380-B, Business Park, Mg Road, C.R. Building, New Delhi Gurgaon Pan :Aaeca3592N (Appellant) (Respondent)

Section 92Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O. P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Avaya India Pvt. Ltd., Vs. ACIT, Tower-B, First Floor, Global Circle-3(2), Room No.380-B, Business Park, MG Road, C.R. Building, New Delhi Gurgaon PAN :AAECA3592N (Appellant) (Respondent) Appellant by Dr. Shashwat Bajpai & Sh. Sharad Agarwal, Advocates Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 24.09.2018 Date of pronouncement 03.12.2018 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dat…

Evalueserve.Com Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1466/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 6310/DEL/2012 (A.Y 2008-09) Evalueserve.Com Pvt. Ltd. Vs ACIT 701, Guru Apartments, Circle-8(2) Sector-14, Rohini New Delhi New Delhi AAACE8014F (APPELLANT) (RESPONDENT) AND I.T.A .No. 1466/DEL/2015 (A.Y 2010-11) Evalueserve.Com Pvt. Ltd. Vs ACIT 2nd Floor, Tower-A, Circle-8(2) Unitech World-Cyber Park, Jharsa, New Delhi Sector-39 Gurgaon AAACE8014F (RESPONDENT) (APPELLANT) Appellant by Ms. Ananya Kapoor, Adv Sh. Salil Kapoor, Adv Respondent by Sh. Kumar Pranav, Sr. DR Date of Heari…

Evalueserve.Com Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6310/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Aug 2018AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C