ACIT v. Amadeus India (P) Ltd.

79 ITD 407Income Tax Appellate Tribunal#18278 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 371,239 Indian tax judgments — from 2016 to 2019.

Judgments citing ACIT v. Amadeus India (P) Ltd.

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 7691/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…available on record. It is seen that the coordinate Bench of Tribunal, while adjudicating upon the issue of deduction u/s 10A of the Act in A.Y. 2009-10, has relied upon the decision in the assessee/appellant’s own case for A.Ys.1996-97 & 1997-98 reported in 79 ITD 407(Del) and also the decision of the Tribunal in the case of M/s Interglobe Technology Contents Private Limited for Assessment Years 2007-08 to 2010-11 in ITA Nos.419/Del/2011, 5830/Del/2011, 1463/Del/2011 and 6144/Del/2013. The Coordinate Bench, for A.Y. 2009-10, has held as under:- "15.1 Above conclusions of coordinate bench clearly highlight th…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2019AY 2012-13

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…available on record. It is seen that the coordinate Bench of Tribunal, while adjudicating upon the issue of deduction u/s 10A of the Act in A.Y. 2009-10, has relied upon the decision in the assessee/appellant’s own case for A.Ys.1996-97 & 1997-98 reported in 79 ITD 407(Del) and also the decision of the Tribunal in the case of M/s Interglobe Technology Contents Private Limited for Assessment Years 2007-08 to 2010-11 in ITA Nos.419/Del/2011, 5830/Del/2011, 1463/Del/2011 and 6144/Del/2013. The Coordinate Bench, for A.Y. 2009-10, has held as under:- "15.1 Above conclusions of coordinate bench clearly highlight th…

Amadeus India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1662/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…available on record. It is seen that the coordinate Bench of Tribunal, while adjudicating upon the issue of deduction u/s 10A of the Act in A.Y. 2009-10, has relied upon the decision in the assessee/appellant’s own case for A.Ys.1996-97 & 1997-98 reported in 79 ITD 407(Del) and also the decision of the Tribunal in the case of M/s Interglobe Technology Contents Private Limited for Assessment Years 2007-08 to 2010-11 in ITA Nos.419/Del/2011, 5830/Del/2011, 1463/Del/2011 and 6144/Del/2013. The Coordinate Bench, for A.Y. 2009-10, has held as under:- "15.1 Above conclusions of coordinate bench clearly highlight th…

Amadeus India Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 1835/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Oct 2017AY 2010-11

Bench: Sh. Vijay Pal Rao & Sh. O.P. Kantassessment Year: 2010-11 Vs. Addl. Cit, Range-2, New Delhi M/S. Amadeus India Pvt. Ltd., E- 9, Connaught House, Connaught Place, New Delhi. Pan : Aaaca0364L (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh, Adv. Respondent By Sh. H.S. Choudhary, Cit(Dr) Date Of Hearing 03.08.2017 Date Of Pronouncement 23.10.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144C(13)Section 145C(5)Section 92BSection 92F

…riented. We are unable to convince ourselves in this regard. Similar allegations were raised by the AO in his order of assessment for AYs 1997-98 and 1998-99. On further appeal ITAT in AY 1997-98 and the learned CIT(A) in 1998-99 following ratio propounded in 79 ITD 407(Del) has allowed appellant’s claim for deduction u/s 10A in those years. Even these orders have been accepted by the tax department and there is no further challenge thereto. Ld DRP’s action in enhancing the total income in AY 2009- 10 and disallowing the claim for deduction u/s 10A in the instant 34 case is contrary to the decision of Hon’ble Ju…

ACIT Circle 40 (1) vs. Ranjeet Singh

Appeals are dismissed

ITA 419/DEL/2007[1998-1999]Status: DisposedITAT Delhi26 Jul 2016AY 1998-1999

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2007-08 Assessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Dcit/Ito, Vs. Inter Globe Technology Quoteint Pvt. Ltd. Circle-11(1), Ground Floor 124, Central Wing, New Delhi. Thapar House, Janpath, New Delhi. (Pan: Aabci3241H) (Appellant) (Respondent) Assessee By: S/Shriajay Vohra, Sr. Adv., Rupesh Jain & Aditya Vohra, Adv. Department By: Shri Vijay Verma, Cit( Dr) Date Of Hearing : 09 .05.2016 Date Of Pronouncement: 26 :07.2016 Order Per I.C. Sudhir:The Revenue Has Questioned First Appellate Order In All The Above Appeals Solely On The Ground That The Learned Cit(Appeals) Has Erred In Deleting The Addition (Of Rs.27,83,45,741 In Assessment Year 2007-08, Rs.90,53,50,969 In Assessment Year 2008-09, Rs. 70,35,36,948 In Assessment Year 2009-10 & Rs.98,56,91,361 In Assessment Year 2010-11) Made On Account Of Disallowance Of Deduction Claimed Under Sec. 10Aa Of The Income-Tax Act, 1961. 2 2. Heard & Considered The Arguments Advanced By The Parties In View Of Orders Of The Authorities Below, Material Available On Record & The Decisions Relied Upon.

For Appellant: S/ShriAjay Vohra, Sr. Adv., Rupesh JainFor Respondent: Shri Vijay Verma, CIT( DR)
Section 10A

…processing services were rendered on the Galileo’s GDS in USA from the unit located in the Noida SEZ and not at the desk of the travel agents. The Learned CIT(DR) submitted that the decision of Delhi Bench of the ITAT in the case of Amadeus India Pvt. Ltd. – 79 ITD 407 (Del.) followed by the Learned CIT(Appeals) while allowing the claimed deduction to the assessee, 5 is having distinguishable facts and thus is not relevant in the present case. He submitted that in that case before Amadeus India Pvt. Ltd. (supra), the nature of activity of the assessee company was as data entry/data processing job which was soft…

ACIT v. Amadeus India (P) Ltd. (79 ITD 407) — Cited in 5 Judgments | BharatTax