42 Taxmann.com 342 (Delhi Trib.) 2. NTT Dta Global Delivery Services Ltd. v. DCIT

63 Taxmann.com 92Income Tax Appellate Tribunal2015#21196 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2019.

Judgments citing 42 Taxmann.com 342 (Delhi Trib.) 2. NTT Dta Global Delivery Services Ltd. v. DCIT

Effective Teleservices Pvt. Ltd., Gandhinagar vs. The Dy.CIT, Gandhinagar Circle, Gandhinagar

In the result the appeal of the assessee is partly allowed

ITA 3077/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad13 May 2019AY 2010-11

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 3077/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) बनाम/ Effective Teleservices Pvt. Ltd. Dcit, Gandhinagar Circle, 1St Floor, It Tower Iv, Vs. Gandhinagar. Infocity, Nr. Infroda Circle, Gandhinagar – 382009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaa Ce9 318 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से /Appellant By : Dhinal Shah, Ar ""यथ" क" ओर से / Respondent By: Apporva Bharadwaj, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing 25/02/2019 घोषणा क" तार"ख /Date Of Pronouncement 13/05/2019 आदेश/O R D E R Per Waseem Ahmed - Am:

For Appellant: Dhinal Shah, ARFor Respondent: Apporva Bharadwaj, Sr. DR

Section 234BSection 271Section 27U

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And M/s. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 3077/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) बनाम/ Effective Teleservices Pvt. Ltd. DCIT, Gandhinagar Circle, 1st Floor, IT Tower IV, Vs. Gandhinagar. Infocity, Nr. Infroda Circle, Gandhinagar – 382009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAA CE9 318 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से /Appellant by : Dhinal Shah, AR ""यथ" क" ओर से / Respondent by: Apporva Bh…

Hackett Group (India) Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, Grounds of appeal No

ITA 2039/HYD/2017[2013-14]Status: DisposedITAT Hyderabad15 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Hackett Group (India) Vs Dy. Commissioner Of Income Ltd, Hyderabad Tax, Circle 2(2) Pan:Aaace9813C Hyderabad (Appellant) (Respondent)

For Appellant: Shri Rishi HarlalkaFor Respondent: Shri Y.V.S.T. Sai, DR

Section 143(3)Section 92C

…laced reliance upon the decision of the Tribunal at Delhi in the case of Lummus Technilogy Heat Transfer BV (Supra) and also in the case of NTT Data Global Delivery Services Ltd.v. Deputy Commissioner of Income-tax, Circle-16 (1), Hyderabad reported in (2015) 63 Taxmann.com 92 Hyderabad ITAT. 8. The ld DR, on the other hand, submitted that the assessee itself in its TP study had not taken the internal TNMM as the most appropriate method and further that the non-AE transactions of the assessee are with domestic companies, whereas AE transactions are international transactions and therefore, the market conditions…

Srini Pharmaceuticals Limited, Hyderabad vs. DCIT., Circle-3(2), Hyderabad

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

ITA 102/HYD/2015[2010-11]Status: DisposedITAT Hyderabad19 Jan 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2010-11 Srini Pharmaceuticals Ltd., Vs. Dy. Commissioner Of Income- Hyderabad. Tax, Circle – 3(2), Hyderabad.

For Appellant: Shri C.S. SubramanyamFor Respondent: Shri J. Siri Kumar

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 Srini Pharmaceuticals Ltd., vs. Dy. Commissioner of Income- Hyderabad. tax, Circle – 3(2), Hyderabad. PAN – AACCS 8456 P (Appellant) (Respondent) Assessee by : Shri C.S. Subramanyam Revenue by : Shri J. Siri Kumar Date of hearing 14-12-2017 Date of pronouncement 19-01-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal is preferred by the assessee against the order passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1…

Effective Teleservices Pvt. Ltd., Gandhinagar vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, the appeal filed by the Assessee is allowed

ITA 2411/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad15 Jan 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V.K. Singh, Sr. D.R

Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 2411/AHD/2014 (Assessment Year: 2009-10) Effective Teleservices Pvt. V/S Asst. Commissioner of Ltd. 1st Floor, IT Tower Income Tax, Gandhinagar IV, Infocity, Nr. Indroda Circle, Gandhinagar Circle Gandhinagar- 382009 (Appellant) (Respondent) PAN: AAACE9318E Appellant by : Shri Dhinal Shah, AR Respondent by : Shri V.K. Singh, Sr. D.R. (आदेश)/ORDER Date of hearing : 08 -01-2018 Date of Pronouncement : 16 -01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER…