440 Del. Trib) (iii) Cash Edge India (P) Ltd. v. ITO

144 TTJ 320Income Tax Appellate Tribunal2012#10174 most cited

What is 440 Del. Trib) (iii) Cash Edge India (P) Ltd. v. ITO authority for?

A comparable company's activities are considered functionally different if its annual report does not provide segmental information for its various business lines. This lack of specific data makes it unsuitable for transfer pricing comparisons.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Also referred to as

Cash Edge India (P) Ltd. v. ITO · 144 TTJ 320 · transfer pricing · comparable company · functional comparability · segmental information · annual report · business operations

Judgments citing 440 Del. Trib) (iii) Cash Edge India (P) Ltd. v. ITO

Walvoil Fluid Power India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, appeal of the assesee is partly allowed

ITA 1901/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Mar 2022AY 2013-14

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri R.E Balasubramanyam, C.AFor Respondent: Shri A Sreenivasa Rao, CIT(DR)
Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.1901/Bang/2017 Assessment year : 2013-14 M/s Walvoil Fluid Power India Pvt. Vs. The Dy. Commissioner of Income- Ltd., tax, 23 & 25, Behind Graphite India Circle-7(1)(2), Mahadevpura Post, Bengaluru. Doddanakundi Industrial Estate, Bengaluru. PAN – AAACW 5954 E APPELLANT RESPONDENT Assessee by : Shri R.E Balasubramanyam, C.A Revenue by : Shri A Sreenivasa Rao, CIT(DR) Date of hearing : 16.03.2022 Date of Pronouncement : 21.03.2022 O R D E R Per Padmavath…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 1567/DEL/2014[2009-10]Status: DisposedITAT Delhi04 Oct 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 52/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Oct 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

Sansung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 8, New Delhi

ITA 2511/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

ITA 868/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 6741/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

ACIT, New Delhi vs. M/S Samsung India Electronics Ltd., Gurgaon

ITA 3410/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 3248/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 5315/DEL/2011[2007-08]Status: DisposedITAT Delhi04 Oct 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…(a) ________________________________ Capgemini India Private Limited ITA No. 786/MUM/2011), [2013] 27 ITR(T) 74 (Mumbai - Trib.) (para 6) (b) ________________________________ Demag Cranes & Components India Private Limited v. DCIT ITA No. 120/PN/2011, [2012] 144 TTJ 320 (Pune) (para 31) (c) ________________________________ M/s Nevis Network (India) Pvt. Ltd v. ITO ITA No.338/PN/2012, [2015] 55 taxmann.com 519 (Pune - Trib.) (paras 11 and 13) (d) ________________________________ Nortel Networks India Private Limited v. ACIT ____________ ITA No. 4765/DEL/2011, [2015] 40 ITR(T) 102 (Delhi - Trib.) (para 11.8) (e) _…

M/S. Aramex India P. Ltd., Mumbai vs. DCIT RG. 9(1)(2), Mumbai

In the result, the appeal of the assessee is allowed in terms indicated hereinabove

ITA 6749/MUM/2017[2013-14]Status: DisposedITAT Mumbai18 May 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm M/S. Aramex India Pvt. Ltd., Vs. Dcit Rg. 9(1)(2) 821, Solitaire Corporate Park, Mumbai Andheri-Ghatkopar Link Road, Chakala- Andheri (E),Mumbai – 400 093 Pan/Gir No.Aacca6756A Appellant) .. Respondent)

Section 143(3)

…e companies:- (i) Capgemini India (P) Ltd vs. ACIT [2014] 147 ITD 330 (ii) New River Software Services (P) Ltd vs. ACIT [2015] 56 taxmann.com 440 Del. Trib) (iii) Cash Edge India (P) Ltd vs. ITO [2014] 41 taxmann.com 14 (Del- Trib.) Demag Cranes vs. DCIT (144 TTJ 320) (iv) 63. With regard to rejection of Sical Logistic Ltd. we found that this company is functionally different. As per page 2 of the annual report the company is engaged in port operations, container terminals, CFS/ICD, trucking and warehousing, bulk terminals and container trains services and no segmental information is available for each of th…

440 Del. Trib) (iii) Cash Edge India (P) Ltd. v. ITO (144 TTJ 320) — Cited in 10 Judgments | BharatTax