393 (Delhi HC). (iii) Pegasystems Worldwide India Pvt Ltd. v. ACIT

64 Taxmann.com 470Income Tax Appellate Tribunal2015#14556 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2023.

Judgments citing 393 (Delhi HC). (iii) Pegasystems Worldwide India Pvt Ltd. v. ACIT

Aurobindo Pharma Limited, Hyderabad vs. ACIT, Central Circle-1(2), Hyderabad

In the result, the appeal of assessee is partly allowed

ITA 485/HYD/2022[2018-19]Status: DisposedITAT Hyderabad27 Apr 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri B.G.Reddy, ARFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(3)Section 144C(5)Section 35

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No. 485/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) M/s. Aurobindo Pharma Asst. Commissioner of Income Limited, Vs. Tax, Hyderabad Central Circle-1(2), [PAN No. AABCA7366H] Hyderabad अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri B.G.Reddy, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 12/04/2023 घोर्णध की तधरीख/Pronounc…

Apache Footwear India Private Limited, Nellore vs. ACIT, Circle-1(1), Tirupati

In the result, the appeal of the assessee is dismissed

ITA 568/HYD/2022[2018-19]Status: DisposedITAT Hyderabad16 Jan 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 270A

…ied upon by the assessee in support of its claim are not applicable to the facts of the present case. The first judgment relied upon by the assessee at page 157 of the Paper Book is Pegasystems Worldwide India P Ltd (ITA No.1758/Hyd/2014) reported in (2015) 64 Taxmann.com 470 (Hyd- Trib). In paragraph 17.3, the Tribunal had not granted the notional interest on the outstanding receivables. As a matter of fact, the said judgment pertains to the A.Y 2010-11 and by the Finance Act 2012 (Expenditure. i(c) was inserted with retrospective effect from 1.4.2002 whereby the international transaction shall include receiva…

Devi Sea Foods Limited, Visakhapatnam vs. Deputy Commissioner of Income Tax, Circle -3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 156/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Devi Sea Foods Limited Vs. Deputy Commissioner Of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [Pan : Aabcd0248B] अपीलधथी की ओर से/ Appellant By : Shri D.Anand, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 01.12.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 O R D E R Per Shri S.Balakrishnan:

For Appellant: Shri D.Anand, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)

Section 143(3)Section 144C(5)Section 14ASection 80GSection 92Section 92BSection 92C

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/s Devi Sea Foods Limited Vs. Deputy Commissioner of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [PAN : AABCD0248B] अपीलधथी की ओर से/ Appellant by : Shri D.Anand, AR प्रत्यधथी की ओर से /…

Sami-Sabinsa Group Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

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

ITA 184/BANG/2022[2017-18]Status: DisposedITAT Bangalore07 Nov 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri K.P. Srinivas, A.RFor Respondent: Shri Sunil Kumar Singh, DR

Section 234ASection 35(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.184/Bang/2022 Assessment Year : 2017-18 Sami-Sabinsa Group Limited Deputy Commissioner of Income- 19(1)&(2) Peenya Industrial Area tax II Phase Circle 6(1)(1) Chokkasandra Village Vs. Bangalore Bangalore PAN NO : AADCS2549E APPELLANT RESPONDENT Appellant by : Shri K.P. Srinivas, A.R. Respondent by : Shri Sunil Kumar Singh, DR Date of Hearing : 19.09.2022 Date of Pronouncement : 07.11.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This a…

Devi Sea Foods Limited, Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 75/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/S. Devi Sea Foods Limited, Vs. Deputy Commissioner Of Visakhapatnam. Income Tax, Pan: Aabcd 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri D. Anand, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 143(3)Section 144CSection 144C(5)Section 14ASection 154Section 50Section 92BSection 92C

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/s. Devi Sea Foods Limited, Vs. Deputy Commissioner of Visakhapatnam. Income Tax, PAN: AABCD 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant by : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent by : Sri MN Murt…

Zeta Interactive Systems (India) Private Limited, Hyderabad vs. Income Tax Officer, Ward-17(4), Hyderabad

Appeal of the assessee is partly allowed

ITA 1812/HYD/2017[2011-13]Status: DisposedITAT Hyderabad07 Jun 2022AY 2011-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12

For Appellant: Sri P.V.S.S. PrasadFor Respondent: Sri T. Sunil Goutam, DR

…lied upon by the assessee in support of its claim are not applicable to the facts of the present case. The first judgment relied upon by the assessee at page 157 of the Paper Book is Pegasystems Worldwide India P Ltd (ITA No.1758/Hyd/2014) reported in (2015) 64 Taxmann.com 470 (Hyd-Trib). In paragraph 17.3, the Tribunal had not granted the notional interest on the outstanding receivables. As a matter of fact, the said judgment pertains to the A.Y 2010-11 and by the Finance Act 2012 (Expenditure. i(c) was inserted with retrospective effect Page 46 of 50 ITA No 1812 of 2017 Zeta Interactive Systems India P Ltd H…

Mckinsey Knowledge Centre India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 16(2), New Delhi

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

ITA 7349/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Sept 2019AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2014-15 M/S. Mckinsey Knowledge Vs. Dcit, Centre India Pvt. Ltd., Circle-16(2), New Delhi 3Rd Floor, Block Iii, Vatika Business Park, Sector-49, Sohna Road, Gurgaon Pan :Aaccm2356G (Appellant) (Respondent) Appellant By Shri Porus Kaka, Adv. Shri Divesh Chawla, Adv. Respondent By Shri Sanjay I. Bara, Cit(Dr)

Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. McKinsey Knowledge Vs. DCIT, Centre India Pvt. Ltd., Circle-16(2), New Delhi 3rd Floor, Block III, Vatika Business Park, Sector-49, Sohna Road, Gurgaon PAN :AACCM2356G (Appellant) (Respondent) Appellant by Shri Porus Kaka, Adv. Shri Divesh Chawla, Adv. Respondent by Shri Sanjay I. Bara, CIT(DR) Date of hearing 08.08.2019 Date of pronouncement 16.09.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against final assess…