43 (Del-Tri), Samsung Heavy Industries Private Limited v. DCIT

66 Taxmann.com 192High Court2016#8519 most cited

What is 43 (Del-Tri), Samsung Heavy Industries Private Limited v. DCIT authority for?

Companies providing technical services in addition to BPO services, without segmental bifurcation, and benefiting from brand equity, are functionally and economically dissimilar to entities providing only BPO services for transfer pricing purposes.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Samsung Heavy Industries Private Limited v. DCIT · 66 Taxmann.com 192 · 2016 · transfer pricing · comparable companies · functional dissimilarity · brand equity · segmental bifurcation · BPO services · technical services

Sections most often in play

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

Issues it is cited on

comparable companiescompanyindiabusiness

Judgments citing 43 (Del-Tri), Samsung Heavy Industries 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

…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-21(1), New Delhi vs. M/S. Reservation Data Maintenance India (P) Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 5351/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Oct 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Sandeep Yadav, AdvFor Respondent: Shri Manu Chaurasia
Section 92C(2)

…ITA. No. 5351/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं . I.T.A No. 5351/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Reservation Data बनाम Maintenance India Vs. Circle : 21 (1) Pvt.Ltd., E-9, Connaught House, New Delhi. Connaught Place, New Delhi – 110 001. PAN No. AAACR0121L अपीलाथ"/ Appellant ""यथ"/ Respondent Shri Tarandeep Singh, Adv.; & िनधा"रतीक"ओरसे / Assessee by : Shri Sandeep Yadav, Adv.; राज"वक"ओरसे / Department by : Shri Manu Chaurasia, Sr. D. R.; सुनव…

DCIT, Bangalore vs. M/S Cisco Systems Bv - India Branch, Bangalore

In the result appeal filed by revenue stands partly allowed and appeal filed by assessee stands allowed

ITA 309/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Aug 2021AY 2011-12

Bench: Shri Br Baskaran & Smt. Beena Pillaiit(It)A No.309/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Rajan Vora, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No.309/Bang/2016 Assessment Year : 2011-12 The Dy. Commissioner of M/s CISCO Systems BV- Income-Tax (IT), India Branch, Circle-1(1), Brigade South Parade, Bengaluru. Vs. No.10, Mahatma Gandhi Road, Bengaluru-560 001. PAN – AACCC 4836 D APPELLANT RESPONDENT IT(IT)A No.426/Bang/2016 Assessment Year : 2011-12 M/s CISCO Systems BV- The Dy. Commissioner of India Branch, Income-Tax (IT), Brigade South Parade, Circle-1(1), No.10, Mahatma Gandhi Vs. Bengaluru. Road, Benga…

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)

…ann.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 TCS E-Serve International had given a huge amount to TCS towards brand equity. Further t…

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)

…ann.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 TCS E-Serve International had given a huge amount to TCS towards brand equity. Further t…

Bnp Paribas India Solutions P.Ltd, Mumbai vs. DCIT Cir 12(1)(2), Mumbai

ITA 1906/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Jun 2020AY 2010-11

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Farookh V. IraniFor Respondent: Shri Sanjay Singh
Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER IT(TP)A no.1906/Mum./2015 (Assessment Year : 2010–11) BNP Paribas India Solutions Pvt. Ltd. Unit no.601, Infirnity Building no.4 Off Film City Road, Near Nagari Nivara ……………. Appellant Malad (East), Mumbai 400 097 PAN – AACCB5717E v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–12(1)(2), Mumbai Assessee by : Shri Farookh V. Irani Revenue by : Shri Sanjay Singh Date of Hearing – 20.02.2020 Date of Order – 30.06.2020 O R D E R The captioned appeal has been filed b…

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER SA No. 531/DEL/19 & [Assessment Year: 2011-12] Evalueserve.com Pvt Ltd Vs. The A.C.I.T A-47, Lower Ground Floor Circle – 8(2) Hauz Khas, New Delhi New Delhi PAN: AAACE 8014 E [Appellant] [Respondent] Date of Hearing : 22.01.2020 Date of Pronouncement : 28.01.2020 Assessee by : Shri Salil Kapoor, Adv Ms. Ananya Kapoor, Adv Revenue by : Shri Dinesh Antil. Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred…

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

…ann.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 TCS E-Serve International had given a huge amount to TCS towards brand equity. Further…

Scancafe Digital Solutions Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal filed by the revenue is partly allowed

ITA 502/BANG/2015[2010-11]Status: DisposedITAT Bangalore12 Apr 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri G.Kamaladhar, Standing Counsel
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.502/Bang/2015 (Assessment year: 2010-11) and Cross Objn.No.139/Bang/2015 (In IT(TP)A No.502/Bang/2015) (Assessment year: 2010-11) M/s.Scancafe Digital Solutions Pvt. Ltd. Ground Floor, Neil Rao Towers, Plot No.118, Road No.03, EPIP Phase-1, Whitefield Main Road, Bengaluru-560066 … Appellant PAN:AAKCS 5398 E Vs. Income-tax Officer, Ward 6(1)(1), Bengaluru. … Respondent AND IT(TP)A No.450/Bang/2015 (Assessment year: 2010-11) (By the Revenue) Assessee by : S…

DCIT (Ltu), New Delhi vs. M/S. Exl Service.Com (India) Pvt. Ltd., New Delhi

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 615/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner of Income 414, 4th Floor, DLF Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, DDA New Delhi District Centre, Jasola, New Delhi-110044 (APPELLANT) (RESPONDENT) ITA No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4th Floor, DLF Jasola, Tower- Tax, Circle-1 (LTU), New Delhi-110017 B, Plot No. 10 & 11, DDA District Cent…

Exl Service.Com (India) Pvt. Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 302/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner of Income 414, 4th Floor, DLF Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, DDA New Delhi District Centre, Jasola, New Delhi-110044 (APPELLANT) (RESPONDENT) ITA No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4th Floor, DLF Jasola, Tower- Tax, Circle-1 (LTU), New Delhi-110017 B, Plot No. 10 & 11, DDA District Cent…

43 (Del-Tri), Samsung Heavy Industries Private Limited v. DCIT (66 Taxmann.com 192) — Cited in 13 Judgments | BharatTax