Which sections of the Income Tax Act does ADP (P.) Ltd. v. Deputy Commissioner of Income-tax, Hyderabad come up under?

It is most often cited in judgments turning on Section 143(1), Section 143(2), Section 143(3), Section 144B, Section 144C(13), Section 154.

ADP (P.) Ltd. v. Deputy Commissioner of Income-tax, Hyderabad

Q: How many judgments cite ADP (P.) Ltd. v. Deputy Commissioner of Income-tax, Hyderabad?

10 judgments on BharatTax cite ADP (P.) Ltd. v. Deputy Commissioner of Income-tax, Hyderabad (135 Taxmann.com 44), spanning 2022 to 2025.

135 Taxmann.com 44Reported decision2022#10150 most cited

What is ADP (P.) Ltd. v. Deputy Commissioner of Income-tax, Hyderabad authority for?

Companies that are functionally dissimilar or have diversified activities, or lack segmental details, cannot be considered comparable for benchmarking transactions in the software development or ITES segments.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2022 to 2025.

Also referred to as

ADP (P.) Ltd. v. Deputy Commissioner of Income-tax · Hyderabad · 135 Taxmann.com 44 · AY 2016-2017 · functional comparability · ITAT Hyderabad · software development · ITES segment · unrelated party transaction · comparable company exclusion · TNMM

Sections most often in play

Section 143(1)Section 143(2)Section 143(3)Section 144B Section 144C(13)Section 154 Section 270A Section 274

Issues it is cited on

captive service provider related party transaction far analysis section 92d working capital adjustment comparable companies section 192 amalgamation directions of the drp tested party transactional net margin method tnmm

Judgments citing ADP (P.) Ltd. v. Deputy Commissioner of Income-tax, Hyderabad

Highradius Technologies Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle -2(1), Hyderabad

ITA 436/HYD/2024[2020-21]Status: HeardITAT Hyderabad12 Nov 2025AY 2020-21

Bench: Us:

Section 143(1)Section 143(3)Section 144B

…आयकर अपील"य "याया"धकरण म", हैदराबाद ‘ए’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी मंजूनाथ जी, माननीय लेखा सद"य एवं "ी रवीश सूद, माननीय "या"यक सद"य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.436/Hyd/2024 (िनधा"रण वष"/ Assessment Year : 2020-21) HighRadius Tecnologies Vs. DCIT Private Limited Circle-2(1) Hyderabad Hyderabad PAN : AABCH8840F (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri Ketan K.Ved, CA, AR Assessee Represented by राज" का "ितिनिध"/ : Ms.U.Mini Chandran,CIT-DR Depar…

Clinasia Labs Private Limited, Hyderabad vs. ITO Ward1(4), Hyderabad

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

ITA 202/HYD/2021[2016-17]Status: DisposedITAT Hyderabad11 Jun 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Manjunatha G.

For Appellant: Shri Nemichand Sirvi, ARFor Respondent: Shri K. Meghnath Chowhan, DR

Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 202/Hyd/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) M/s. Clinasia Labs Vs. Income Tax Officer, Private Limited, Ward-1(4), Hyderabad Hyderabad [PAN No. AAECM4932G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Nemichand Sirvi, AR रधजस्‍व द्वधरध/Revenue by: Shri K. Meghnath Chowhan, DR सुिवधई की तधरीख/Date of hearing: 21/05/2024 घोर्णध की तधरीख/Pronouncement on:…

Deliverhealth Solutions India Private Limited (Earlier Known As Nuance Transcription Services India Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Circ-2(1)(1), Bangalore

ITA 342/BANG/2022[2017-18]Status: DisposedITAT Bangalore22 Dec 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 342/Bang/2022 Assessment Year : 2017-18 M/S. Deliverhealth Solutions India Pvt. Ltd. (Earlier Known As Nuance Transcription Services India Pvt. Ltd.) The Joint First Floor, Block B, Commissioner Of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. Pan: Aaacf3465F Appellant Respondent

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 342/Bang/2022 Assessment Year : 2017-18 M/s. Deliverhealth Solutions India Pvt. Ltd. (Earlier known as Nuance Transcription Services India Pvt. Ltd.) The Joint First floor, Block B, Commissioner of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. PAN: AAACF3465F APPELLANT RESPONDENT Assessee by : Shri Vishal Kalra, Advocate Revenue…

Wissen Infotech Private Limited, Hyderabad vs. Deputy Commisssioner of Income Tax, Circle-17(2), Hyderabad

In the result, the appeal of assessee in ITA

ITA 329/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Dec 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.V.S.S.Prasad, CAFor Respondent: Shri Jeevan Lavidiya, CIT-DR

Section 234ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP No.1820/Hyd/2019 & Assessment Years: 2015-16 & 2016-17 Wissen Infotech Private Vs. The Deputy Commissioner Limited, Hyderabad. of Income Tax, C/o.Prasad and Prasad, Circle -17(2), Chartered Accountants, Hyderabad. Flat No.301, M.J.Towers H.No.8-2-698, Road No.12 Banjara Hills, Hyderabad Telangana-500 034. PAN : AAACW3027 (Appellant) (Respondent) Assessee by: Shri P.V.S.S.Prasad, CA Revenue by: Shri Jeevan Lavidiya, CIT-DR Date of hearing: 17.11.2022 D…

Wissen Infotech Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad

In the result, the appeal of assessee in ITA

ITA 1820/HYD/2019[2015-16]Status: DisposedITAT Hyderabad12 Dec 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.V.S.S.Prasad, CAFor Respondent: Shri Jeevan Lavidiya, CIT-DR

Section 234ASection 92C

Global E-Business Operations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(3)(2), Bangalore

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

ITA 174/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Harinder Kumar, D.R

Section 144(3)Section 37Section 92C

…IT(TP)A No.174/Bang/2022 M/s. Global E-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.174/Bang/2022 Assessment Year: 2017-18 M/s. Global E-Business Operations Pvt. Ltd. 1st Floor, Hewlett Packard Deputy Commissioner Enterprise of Income-tax Sy.No.192, Whitefield Road Vs. Circle 5(3)(2) Mahadevpura Post Bangalore Bangalore PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Harinder Kumar, D.R. Dat…

Ocwen Financial Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Special Range-5, Bangalore

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

ITA 342/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Oct 2022AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.342/Bang/2021 : Asst.Year 2016-2017 M/S.Ocwen Financial Solutions The Assistant Commissioner Private Limited Of Income-Tax V. Pritech Park, Survey No.51 To Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. Pan : Aaaco3764E. (Appellant) (Respondent) Appellant By : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 14.10.2022 Date Of Hearing : 13.10.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.03.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Providing It Enabled Services To Ocwen Mortgage Servicing Inc. Usvi. The Assessee Is A Wholly Owned Subsidiary Of Ocwen Asia Holdings Limited, Mauritius. For The Assessment Year 2016-2017, The Return Of Income Was Filed On 29.11.2016 Declaring Total Income Of Rs.93,31,44,800. The Case Was Selected For Scrutiny

For Appellant: Sri.Ankur Pai & Sri. K.R.Vasudevan, AdvocatesFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.342/Bang/2021 : Asst.Year 2016-2017 M/s.Ocwen Financial Solutions The Assistant Commissioner Private Limited of Income-tax v. Pritech Park, Survey No.51 to Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. PAN : AAACO3764E. (Appellant) (Respondent) Appellant by : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 14.1…

Hewlett Packard (India) Software Operation Private Limited, 2016-17 vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R

Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…

Global E-Business Operations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 212/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Sept 2022AY 2016-17

For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Manjunath Karkihalli, CIT-DR

Section 143(2)Section 143(3)Section 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.212/Bang/2021 : Asst.Year 2016-2017 M/s.Global E-Business The Deputy Commissioner of Operations Private Limited Income-tax, Circle 3(1)(1) v. Bangalore. 1st Floor, Hewlett Packard Enterprises, Sy No.192, Whitefield Road, Mahadevpura Post Bangalore – 560 048. PAN : AABCG2843D. (Appellant) (Respondent) Appellant by : Sri.P.C.Kincha, CA Respondent by : Sri.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 27.09.2022 Date of Hearing : 26.09.2022 O R D E R Per George George K, JM :…

Eit Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 210/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Praveen Karanth, D.R

Section 133(6)Section 143(3)Section 92D

…included. Further, it is also subjected that in assessee’s own case in ITA No.2498/Bang/2019 dated 3.9.2021 for the assessment year 2015-16, it has been excluded. 3.3 He also relied on the order of the Tribunal in the case of ADP Private Limited reported in 135 Taxmann.com 44 (Hyd. – Trib.) for the assessment year 2016-17 wherein it was excluded as not comparable. 3.4 The Ld. D.R. relied on the order of Ld. DRP. 3.5 We have heard the rival submissions and perused the materials available on record. As rightly pointed out by the Ld. A.R. in the assessment year 2015-16 in assessee’s own case in ITA No.2498/Bang/20…