48 SOT 41 (Del (URO), M/s. Stream International Services Pvt. Ltd. v. ADIT

31 Taxmann.com 227Reported decision2013#10507 most cited

What is 48 SOT 41 (Del (URO), M/s. Stream International Services Pvt. Ltd. v. ADIT authority for?

Reimbursement of expenses is considered an international transaction. The case was remitted to the Assessing Officer/Transfer Pricing Officer to consider evidence supporting the claim.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

Stream International Services Pvt Ltd · reimbursement of expenses · international transaction · section 144c(10) · section 92b(1) · DRP · AO/TPO · evidence

Issues it is cited on

use of equipmentsection 144c(10)section 2(45)intra group servicessection 92b(1)section 43(5)speculative transactionset off of lossesinterest under section 234csection 70retrospective amendmentsection 155

Judgments citing 48 SOT 41 (Del (URO), M/s. Stream International Services Pvt. Ltd. v. ADIT

Xchanging Solutions Limited, Bangalore vs. ITO, Bangalore

In the result, the appeals of the assessee are partly allowed and that of the revenue are dismissed

ITA 556/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Vikram Raghavan, AdvocateFor Respondent: Shri Arunkumar, CIT(DR)(TP)(ITAT), Bengaluru
Section 10ASection 10A(4)Section 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.492/Bang/2015 & 556/Bang/2016 Assessment years : 2010-11 & 2011-12 Xchanging Solutions Ltd., Vs. The Deputy Commissioner (formerly Cambridge Solutions of Income Tax, Limited), Circle 7(1)(2), Plot No.13, 14, 15, SJR iPark, Bangalore. EPIP Industrial Area, Phase-I, Whitefield, Bangalore – 560 066. PAN: AAFCS 9303L APPELLANT RESPONDENT IT(TP)A No.459/Bang/2015 & 402/Bang/2016 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. Xchanging Solutio…

ITO, Bangalore vs. M/S Xchanging Solutions Ltd., Bangalore

In the result, the appeals of the assessee are partly allowed and that of the revenue are dismissed

ITA 402/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Vikram Raghavan, AdvocateFor Respondent: Shri Arunkumar, CIT(DR)(TP)(ITAT), Bengaluru
Section 10ASection 10A(4)Section 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.492/Bang/2015 & 556/Bang/2016 Assessment years : 2010-11 & 2011-12 Xchanging Solutions Ltd., Vs. The Deputy Commissioner (formerly Cambridge Solutions of Income Tax, Limited), Circle 7(1)(2), Plot No.13, 14, 15, SJR iPark, Bangalore. EPIP Industrial Area, Phase-I, Whitefield, Bangalore – 560 066. PAN: AAFCS 9303L APPELLANT RESPONDENT IT(TP)A No.459/Bang/2015 & 402/Bang/2016 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. Xchanging Solutio…

Xchanging Solutions Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee are partly allowed and that of the revenue are dismissed

ITA 492/BANG/2015[2010-11]Status: DisposedITAT Bangalore19 Jan 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Vikram Raghavan, AdvocateFor Respondent: Shri Arunkumar, CIT(DR)(TP)(ITAT), Bengaluru
Section 10ASection 10A(4)Section 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.492/Bang/2015 & 556/Bang/2016 Assessment years : 2010-11 & 2011-12 Xchanging Solutions Ltd., Vs. The Deputy Commissioner (formerly Cambridge Solutions of Income Tax, Limited), Circle 7(1)(2), Plot No.13, 14, 15, SJR iPark, Bangalore. EPIP Industrial Area, Phase-I, Whitefield, Bangalore – 560 066. PAN: AAFCS 9303L APPELLANT RESPONDENT IT(TP)A No.459/Bang/2015 & 402/Bang/2016 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. Xchanging Solutio…

DCIT, Bangalore vs. M/S Xchanging Solutions Ltd., Bangalore

In the result, the appeals of the assessee are partly allowed and that of the revenue are dismissed

ITA 459/BANG/2015[2010-11]Status: DisposedITAT Bangalore19 Jan 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Vikram Raghavan, AdvocateFor Respondent: Shri Arunkumar, CIT(DR)(TP)(ITAT), Bengaluru
Section 10ASection 10A(4)Section 143(3)Section 155

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.492/Bang/2015 & 556/Bang/2016 Assessment years : 2010-11 & 2011-12 Xchanging Solutions Ltd., Vs. The Deputy Commissioner (formerly Cambridge Solutions of Income Tax, Limited), Circle 7(1)(2), Plot No.13, 14, 15, SJR iPark, Bangalore. EPIP Industrial Area, Phase-I, Whitefield, Bangalore – 560 066. PAN: AAFCS 9303L APPELLANT RESPONDENT IT(TP)A No.459/Bang/2015 & 402/Bang/2016 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. Xchanging Solutio…

Travelex India P.Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 8192/MUM/2010[2006-07]Status: DisposedITAT Mumbai05 Apr 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Niraj SethFor Respondent: Shri Rakesh Ranjan
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.8192/Mum./2010 (Assessment Year : 2006–07) Travelex India Pvt. Ltd. B–Wing, 7th Floor, Eureka Tower Mindspace, Link Road, Malad (W) ……………. Appellant Mumbai 400 064 PAN – AACCR4942B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–3(3), Mumbai Assessee by : Shri Niraj Seth Revenue by : Shri Rakesh Ranjan Date of Hearing – 14.03.2019 Date of Order – 05.04.2019 O R D E R Aforesaid appeal has been filed by the assessee challenging the assessment order date…

The Pr Commissioner of Income Tax vs. M/S Global E-Business

ITA/117/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…1/8 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 31ST DAY OF AUGUST 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.117/2018 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), PRESENT ADDRESS DCIT, C-3(1)(2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU 560095. ...APPELLANTS (BY SRI DILIP, ADV FOR SRI ARAVIND.K.V., ADV.) AND : M/s. GLOBAL E-BUSINES…

Franklin Templeton International Services (I) P. Ltd, Mumbai vs. DCIT 3(1), Mumbai

ITA 7472/MUM/2010[2006-07]Status: DisposedITAT Mumbai10 Jan 2018AY 2006-07
For Appellant: S/Shri Porus Kaka / Manish KanthFor Respondent: Shri Jayant Kumar-DR
Section 143(3)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./7472/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 िनधा"रण िनधा"रण वष" वष" M/s. Franklin Templeton International DCIT-3(1) Services (India) Private Limited Room No.607, 6th Floor Level-3, Wockhardt Towers, Bandra Aayakar Bhavan, M.K. Marg, Vs. Kurla Complex, Bandra (East) C…

M/S. Teradata India Private Limited, Gurgaon vs. DCIT, Gurgaon

In the result ground No. 6 of the appeal of the assessee is allowed with above direction

ITA 1833/DEL/2014[2009-10]Status: DisposedITAT Delhi11 May 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiteradata India Pvt. Ltd, Vs. Dcit, Unit No. 304, 3Rd Floor, Tower- Circle-Ii, 4A, Gurgaon Gurgaon Pan: Aacct6715A (Appellant) (Respondent)

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Neeraj Kumar
Section 10ASection 143(3)(ii)Section 92C

…Teradata India Private Limited V DCIT ITA No 1833/Del/2014 AY 2009-10 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Teradata India Pvt. Ltd, Vs. DCIT, Unit No. 304, 3rd Floor, Tower- Circle-II, 4A, Gurgaon Gurgaon PAN: AACCT6715A (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala, Senior Advocate Shri Bharat Jonarthnan, Advocate Revenue by: Shri Neeraj Kumar, Senior Departmental representative Date of Hearing 08/03/2017 Date of pronouncement 11/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This i…

Acusis Software India Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 442/BANG/2011[2004-05]Status: DisposedITAT Bangalore04 Nov 2016AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. Chavali Narayana, CAFor Respondent: Shri. D. Sudhakar Rao, CIT-DR
Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE ` BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.442/Bang/2011 (Assessment year: 2004-05) Assessee’s Appeal M/s. Acusis Software India Pvt. Ltd., Vs. The Income Tax Officer, No. 17/2, Dollars Chambers, Ward-11(1), Bangalore. Lalbagh Road, Bangalore – 560 027. PAN : AADCA2415P Appellant Respondent Revenue’s Appeal IT(TP)A No.444/Bang/2011 (Assessment year: 2004-05) The Income Tax Officer, Vs. M/s. Acusis Software India Pvt. Ltd., Ward-11(1), Bangalore. Bangalore – 560 027. PAN : AADCA2415P Appel…

M/S E4E Tech Support (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1053/BANG/2011[2007-08]Status: DisposedITAT Bangalore08 Jun 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri P. Chandrashekar, CIT (D.R)
Section 10ASection 133(6)Section 143(3)Section 234BSection 234DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1053/Bang/2011 (Assessment Year : 2007-08) M/s. Pole to Win India Pvt. Ltd., Vs. Dy. Commissioner of Income Tax, (formerly e4e Tech Support (India) Pvt. Circle 11(3), Ltd.) Bangalore. No.17/9B, 17/4B, Maruthi Chambers, Rupena Agrahara, Hosur Road, Bangalore-68 PAN AABCV 1574A Appellant Respondent. Appellant By : Shri Padamchand Khincha, C.A. Respondent By : Shri P. Chandrashekar, CIT (D.R) Date of Hearing : 18.04.2016. Date of Pronouncement : 08.06.2016…

48 SOT 41 (Del (URO), M/s. Stream International Services Pvt. Ltd. v. ADIT (31 Taxmann.com 227) — Cited in 10 Judgments | BharatTax