Acusis Software India (P) Ltd. v. ITO

98 Taxmann.com 183High Court2018#8032 most cited

What is Acusis Software India (P) Ltd. v. ITO authority for?

A tolerance range of ten times the assessee's turnover on either side is a proper method for determining comparable companies. Companies with turnovers significantly higher or lower than this range, or those with high brand value, may not be considered comparable.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Acusis Software India (P) Ltd. v. ITO · 98 Taxmann.com 183 · transfer pricing · comparable companies · turnover tolerance range · functional analysis · associated enterprises · section 144C(13) · TNMM · most appropriate method

Sections most often in play

Section 10B(1)(e)(iii)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 234BSection 270ASection 274

Issues it is cited on

functional analysiscaptive service providerworking capital adjustmenttested partycomparable companiesassociated enterprisesassociated enterprisesection 144c(13)tnmmmost appropriate methodinternational transactiondispute resolution panel

Judgments citing Acusis Software India (P) Ltd. v. ITO

Dsm Shared Services India Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

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

ITA 501/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 May 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Aliasgar Rampurawala, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 43B

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.501/Hyd/2022 (निर्धारण वर्ा/Assessment Year:2018-19) M/s. DSM Shared Services India Asst. Commissioner of Income Tax, Vs. Circle-8(1), Hyderabad. Pvt. Ltd., Hyderabad. PAN: AADCD8407C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Aliasgar Rampurawala, C.A. रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing: 06/03/2025 घोर्णध की तधरीख/Pronouncement: 05/05/2…

Primera Medical Technologies Private Limited, Hyderabad vs. DCIT, Circle-5(1), Hyderabad

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

ITA 381/HYD/2022[2018-19]Status: DisposedITAT Hyderabad28 Jun 2024AY 2018-19

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri PVSS Prasad, ARFor Respondent: Smt. L. Sunitha Rao, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 381/Hyd/2022 (धििाारण वर्ा / Assessment Year: 2018-19) Primera Medical Technologies Vs. Deputy Commissioner of Private Limited, Income Tax, Hyderabad Circle-5(1), [PAN No. AAICP1509J] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri PVSS Prasad, AR राजस्‍व द्वारा / Revenue by: Smt. L. Sunitha Rao, CIT-DR सुिवाई की तारीख/Date of hearing: 19/06/2024 घो…

Triniti Advanced Softwarelabs Private Limited, Hyderabad vs. Income Tax Officers, Ward -2(4), Hyderabad

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

ITA 397/HYD/2021[2016-17]Status: DisposedITAT Hyderabad20 Jun 2024AY 2016-17

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri Kranthi, ARFor Respondent: Smt. L. Sunitha Rao, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 397/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Triniti Advanced Software Labs Vs. Income Tax Officer, Private Limited, Ward-2(4), Hyderabad Hyderabad [PAN No. AAACE7968E] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri Kranthi, AR राजस्‍व द्वारा / Revenue by: Smt. L. Sunitha Rao, CIT-DR (appeared through virtual mode) सुिवाई की तारीख/Date of hearing: 21…

Infor (India) Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 193/HYD/2023[2018-19]Status: DisposedITAT Hyderabad26 Oct 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita-Tp No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad Of Income Tax, [Pan No. Aaacb6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Sunil Moti Lala, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)Section 260

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad of Income Tax, [PAN No. AAACB6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍थथगन आवेदन सं. / S.A. No. 58/Hyd/2023 (Arising out of ITA No. 193/Hyd/2023) (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs The Deputy…

Serco India Pvt. Ltd., Pune vs. DCIT, Gurgaon

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…

Imedx Information Services Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

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

ITA 1755/HYD/2019[2015-16]Status: DisposedITAT Hyderabad10 May 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita-Tp No. 1755/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16)

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 1755/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) iMedX Information Deputy Commissioner Services Private Limited, Vs. of Income Tax, Hyderabad Circle- 2(1), [PAN No. AABCI3550P] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri H. Srinivasulu, AR रधजस्‍व द्वधरध / Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 26/04/202…

M/S. Infineon Technologies India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru

In the result the appeal filed by assessee stands allowed partly

ITA 2870/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Mar 2022AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2870/Bang/2017 Assessment Year: 2013-14 M/S. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9Th Floor Prestige Of Income-Tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 Pan No : Aabcs6967N Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent By : D.R. Date Of Hearing : 13.01.2022 Date Of Pronouncement : 31.03.2022 O R D E R Per Beena Pillai: Present Appeal Is Filed By Assessee Against The Order Dated 16/10/2017 Passed By The Ld.Dcit Under Section 143(3) R.W. Section 144C(13) For Assessment Year 2013-14 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

For Appellant: Shri K.R. Vasudevan, A.R
Section 133(6)Section 143(3)Section 144C(13)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2870/Bang/2017 Assessment Year: 2013-14 M/s. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9th Floor Prestige of Income-tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 PAN NO : AABCS6967N APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent by : D.R. Date of Hearing : 13.01.2022 Date of Pronouncement : 31.03.2022 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal…

Aggressive Digital Systems Private Limited, Haryana vs. ITO, Ward-1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 874/DEL/2021[2016-17]Status: DisposedITAT Delhi10 Jan 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 874/Del/2021 : Asstt. Year : 2016-17 Aggressive Digital Systems Pvt. Ltd., Vs Income Tax Officer, Plot No. 596-597, Sector-8, Imt Ward-1(1), Manesar, Gurgaon, Haryana-122050 Gurgaon (Appellant) (Respondent) Pan No. Aanca7751J Assessee By : Mr. Siddhartha Sinha, Adv. Revenue By : Sh. Anand Kumar Kedia, Cit Dr Date Of Hearing: 06.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Mr. Siddhartha Sinha, AdvFor Respondent: Sh. Anand Kumar Kedia, CIT DR
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 874/Del/2021 : Asstt. Year : 2016-17 Aggressive Digital Systems Pvt. Ltd., Vs Income Tax Officer, Plot No. 596-597, Sector-8, IMT Ward-1(1), Manesar, Gurgaon, Haryana-122050 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AANCA7751J Assessee by : Mr. Siddhartha Sinha, Adv. Revenue by : Sh. Anand Kumar Kedia, CIT DR Date of Hearing: 06.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the…

Serco India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jan 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs Dcit, 6Th Floor, Tower-B, Building No. 8, Circle-2, Dlf Cyber City, Phase-Ii, Gurgaon Gurgaon (Appellant) (Respondent) Pan No. Aajcs6704P Assessee By : Sh. Suraj Bhan Nain, Ca Revenue By : Sh. M. Baranwal, Sr. Dr Date Of Hearing: 04.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Sh. Suraj Bhan Nain, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 143(3)Section 144C(13)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs DCIT, 6th Floor, Tower-B, Building No. 8, Circle-2, DLF Cyber City, Phase-II, Gurgaon Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAJCS6704P Assessee by : Sh. Suraj Bhan Nain, CA Revenue by : Sh. M. Baranwal, Sr. DR Date of Hearing: 04.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated…

Galax Solutions India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result appeal filed by assessee stands partly allowed

ITA 2565/BANG/2017[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2565/Bang/2017 Assessment Year : 2013-14 M/S. Galax E Solutions India Pvt. Ltd., The Assistant Unit No. 4, 8Th Floor, Commissioner Of Innovator Block, Income Tax, Itpl Whitefield Road, Circle – 3(1)(2), Bangalore – 560 066. Vs. Bangalore. Pan: Aabcg9007F Appellant Respondent Assessee By : Shri C.J. Brito, Ca : Shri Rajendra Kumar Revenue By Mishra, Cit (Dr) Date Of Hearing : 24-08-2021 Date Of Pronouncement : 11-10-2021 Order Per Beena Pillai

For Appellant: Shri C.J. Brito, CA
Section 10ASection 143Section 143(3)Section 144Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2565/Bang/2017 Assessment Year : 2013-14 M/s. Galax E Solutions India Pvt. Ltd., The Assistant Unit No. 4, 8th Floor, Commissioner of Innovator Block, Income Tax, ITPL Whitefield Road, Circle – 3(1)(2), Bangalore – 560 066. Vs. Bangalore. PAN: AABCG9007F APPELLANT RESPONDENT Assessee by : Shri C.J. Brito, CA : Shri Rajendra Kumar Revenue by Mishra, CIT (DR) Date of Hearing : 24-08-2021 Date of Pronouncement : 11-10-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBE…

DCIT, Bangalore vs. M/S Logica Pvt. Ltd., Bangalore

In the result appeal and cross objection filed by assessee stands allowed as indicated hereinabove

ITA 505/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jan 2020AY 2011-12

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143Section 144C

…a view that turnover is a relevant criteria for determining comparability of comparable entity and the tested party. He also relied upon decision of Hon’able Karnataka High Court in case of Acuses software India (P) Ltd vs ITU reported in submitted by (2018) 98 Taxmann.com 183, wherein applicability of turnover filter has been upheld. 6.5. We have perused submissions advanced by both sides in light of records placed before us. It is observed that companies engaged in software development services are treated by both sides as comparables irrespective of various verticals of software. Ld.TPO as well as assessee se…

Broadcom Communications Technologies Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed in the terms indicated above

ITA 1929/BANG/2017[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sharath Rao, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No. 1929/Bang/2017 Assessment Year : 2013-14 M/s. Broadcom Communications Technologies Private Limited (earlier known as Broadcom India Research The Deputy Private Limited) Commissioner of S1, Wipro Electronic City, Special Vs. Income Tax, Economic Zone, Doddathogur Village Circle – 1 (1) (2), Begur Hobli, Bangalore. Electronic City, Bangalore – 560 100. PAN: AACCB8136B APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA Revenue by : Ms. Neera Malh…

M/S Rittal India Pvt Ltd, Doddaballapur vs. Deputy Commissioner of Income Tax Circle-1, Bangalore

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

ITA 2494/BANG/2017[2013-14]Status: DisposedITAT Bangalore17 May 2019AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S Ramasubramanyam, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR) by
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2494/Bang/2017 Assessment year : 2013-14 M/s Rittal India Pvt. Ltd., Vs. The Dy. Commissioner of Income- No.23 & 24, tax, Circle-1, LTU, KIADB Industrial Area, Veerapura, Bangalore. Doddaballapur-561 203. PAN – AAACB 7927 A APPELLANT RESPONDENT Appellant by : Shri S Ramasubramanyam, C.A Respondent : Shri Pradeep Kumar, CIT (DR) by Date of hearing : 25.02.2019 Date of Pronouncement : 17.05.2019 O R D E R PER SHRI B.R BASKARAN, ACCOUNTANT MEMBER Th…

DCIT vs. M/S Emc Data Storage Systems (India) Pvt. Ltd., Bangalore

In the result, appeal of the Revenue is partly allowed and the cross objection of the assessee is partly allowed

ITA 875/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Jan 2019AY 2005-06

Bench: Shri. A. K. Garodia & Shri. Laliet Kumar

For Appellant: Shri. Suryanarayana J. AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT - DR
Section 10A

…IT(TP)A.875/Bang/2013 & CO.175/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP)A No.875/Bang/2013 (Assessment Year : 2005-06) Deputy Commissioner of Income-tax, Circle -11(3), Bengaluru .. Appellant v. M/s. EMC Software and Services (India) P. Ltd, (Formerly known as EMC Data Storage Systems India P. Ltd) Bagmane World Technology Center SEZ Mahadevapura, Doddanekundi village, K. R. Puram Hobli, Bengaluru 560 048 .. Respondent PAN : AABCE0989Q Cross objection No.175/Bang/2018 (I…

Acusis Software India (P) Ltd. v. ITO (98 Taxmann.com 183) — Cited in 14 Judgments | BharatTax