Agilent Technologies (International Pvt. Ltd.) v. ITO

91 Taxmann.com 59High Court2018#11881 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2020.

Judgments citing Agilent Technologies (International Pvt. Ltd.) v. ITO

SMART ANALYST INDIA PVT. LTD.,,NEW DELHI vs. ACIT, CIRCLE-24(1), NEW DELHI

In the result, the assessee’s appeal bearing ITA

ITA 2745/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2020AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaasst. Cit, M/S Smart Analyst Circle-24(1), India Pvt. Ltd. New, Delhi. 14Th Floor, Tower-D, Vs. Dlf Phase-Iii, Gurgaon, Haryana-122002 Pan: Aaics 6117P (Appellant) (Respondent) M/S Smart Analyst India Dy. Cit Private Limited. Circle-24(1) 90/31B 1St Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent) C.O. No.181/Del/2017 Arising Out Of Ita No.3779/Del/2017 (Assessment Year-2011-12) Asst. Cit, M/S Smart Analyst India Circle-24(1), Private Limited. New Delhi. Vs. 90/31B 1St Floor, Malviya Nagar, New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent) C.O No.181/Del/2017 Ita No.2745/Del/2018 (Assessment Year-2012-13) M/S Smart Analyst India Asst. Cit Private Limited Circle-24(1) 90/31B 1St Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent)

Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asst. CIT, M/s Smart Analyst Circle-24(1), India Pvt. Ltd. New, Delhi. 14th Floor, Tower-D, Vs. DLF Phase-III, Gurgaon, Haryana-122002 PAN: AAICS 6117P (Appellant) (Respondent) M/s Smart Analyst India Dy. CIT Private Limited. Circle-24(1) 90/31B 1st Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 PAN: AAICS 6117P (Appellant) (Respondent) C.O. No.181/Del/2017 Arising out of ITA No.3779/Del/2017 (ASSESSMENT YEAR-2011-12)…

SMART ANAYLYST INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 24(1),, NEW DELHI

In the result, the assessee’s appeal bearing ITA

ITA 3989/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Oct 2020AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaasst. Cit, M/S Smart Analyst Circle-24(1), India Pvt. Ltd. New, Delhi. 14Th Floor, Tower-D, Vs. Dlf Phase-Iii, Gurgaon, Haryana-122002 Pan: Aaics 6117P (Appellant) (Respondent) M/S Smart Analyst India Dy. Cit Private Limited. Circle-24(1) 90/31B 1St Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent) C.O. No.181/Del/2017 Arising Out Of Ita No.3779/Del/2017 (Assessment Year-2011-12) Asst. Cit, M/S Smart Analyst India Circle-24(1), Private Limited. New Delhi. Vs. 90/31B 1St Floor, Malviya Nagar, New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent) C.O No.181/Del/2017 Ita No.2745/Del/2018 (Assessment Year-2012-13) M/S Smart Analyst India Asst. Cit Private Limited Circle-24(1) 90/31B 1St Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent)

Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asst. CIT, M/s Smart Analyst Circle-24(1), India Pvt. Ltd. New, Delhi. 14th Floor, Tower-D, Vs. DLF Phase-III, Gurgaon, Haryana-122002 PAN: AAICS 6117P (Appellant) (Respondent) M/s Smart Analyst India Dy. CIT Private Limited. Circle-24(1) 90/31B 1st Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 PAN: AAICS 6117P (Appellant) (Respondent) C.O. No.181/Del/2017 Arising out of ITA No.3779/Del/2017 (ASSESSMENT YEAR-2011-12)…

ACIT,, NEW DELHI vs. M/S SMART ANALYST INDIA PVT. LTD.,, GURGAON

In the result, the assessee’s appeal bearing ITA

ITA 3779/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Oct 2020AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaasst. Cit, M/S Smart Analyst Circle-24(1), India Pvt. Ltd. New, Delhi. 14Th Floor, Tower-D, Vs. Dlf Phase-Iii, Gurgaon, Haryana-122002 Pan: Aaics 6117P (Appellant) (Respondent) M/S Smart Analyst India Dy. Cit Private Limited. Circle-24(1) 90/31B 1St Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent) C.O. No.181/Del/2017 Arising Out Of Ita No.3779/Del/2017 (Assessment Year-2011-12) Asst. Cit, M/S Smart Analyst India Circle-24(1), Private Limited. New Delhi. Vs. 90/31B 1St Floor, Malviya Nagar, New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent) C.O No.181/Del/2017 Ita No.2745/Del/2018 (Assessment Year-2012-13) M/S Smart Analyst India Asst. Cit Private Limited Circle-24(1) 90/31B 1St Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 Pan: Aaics 6117P (Appellant) (Respondent)

Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asst. CIT, M/s Smart Analyst Circle-24(1), India Pvt. Ltd. New, Delhi. 14th Floor, Tower-D, Vs. DLF Phase-III, Gurgaon, Haryana-122002 PAN: AAICS 6117P (Appellant) (Respondent) M/s Smart Analyst India Dy. CIT Private Limited. Circle-24(1) 90/31B 1st Floor, New Delhi. Malviya Nagar, Vs. New Delhi-110017 PAN: AAICS 6117P (Appellant) (Respondent) C.O. No.181/Del/2017 Arising out of ITA No.3779/Del/2017 (ASSESSMENT YEAR-2011-12)…

SYBASE SOFTWARE (INDIA) P.LTD,MUMBAI vs. DCIT 14(3)(2), MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 2658/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Nov 2019AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Dhanesh Bafna and Arpit Aggarwal- Ld. ARsFor Respondent: Shri Anand Mohan - Ld.CIT-DR
Section 143(3)Section 144C(5)Section 92C

…1 Sybase Software (India) Private Limited Assessment Years: 2010-11 & 2011-12 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.2658/Mum/2015 (िनधा"रण वष" / Assessment Year:2010-11) & आयकरअपील सं./ I.T.A. No.1126/Mum/2016 (िनधा"रण वष" / Assessment Year:2011-12) Sybase Software (India) Private Ltd DCIT-Range 14(3)(1) बनाम/ 4th Floor, Platina, C-59, G-Block Mumbai. Bandra Kurla Com…

AGILYST CONSULTING PVT. LTD.(MERGED WITH ECLERX SERVICES LTD.),MUMBAI vs. DCIT ,CIR.2(1)(2), MUMBAI

In the result, appeal is partly allowed

ITA 3999/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Arijit Chakravarty a/wFor Respondent: Shri Rignesh K. Das

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER IT(TP)A no.3999/Mum./2017 (Assessment Year : 2010–11) Agilyst Consulting Pvt. Ltd. (Merged with eClerx Services Ltd.) Sonawala Building, 29, Bank Street ……………. Appellant Fort, Mumbai 400 023 PAN – AAHCA0105A v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(2), Mumbai Assessee by : Shri Arijit Chakravarty a/w Shri Abhishek Tilak Revenue by : Shri Rignesh K. Das Date of Hearing – 17.07.2019 Date of Order – 14.10.2019 O R D E R PER SAKTIJIT DEY, J.M.…

BLACKROCK SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, GURGAON

The appeal of the assessee is allowed

ITA 441/DEL/2016[2011-12]Status: DisposedITAT Delhi06 May 2019AY 2011-12

Bench: Shri H. S. Sidhu & Shri Prashant Maharishiblack Rock Services India Private Vs. The Income Tax Officer, 5Th Floor, Hsidc Building Vanijya Limited, 3Rd Floor, Rolta Corporate Towers, 187, Nikunj, Udyog Vihar, Phase-V, Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent) Black Rock Services India Private The Assistant Commissioner Of Vs. Limited, Income Tax , 3Rd Floor, Rolta Corporate Towers, 187, Circle-1(1), Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Sandeep Kr. Mishra, Sr. DR
Section 143Section 144CSection 92Section 92CSection 92D

…Black Rock Services India Private Ltd Vs. Income Tax Officer ITA No 1671 & 441/ Del/2015-16 AY 2010-11 & 2011-12 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Black Rock Services India Private Vs. The Income Tax Officer, 5th Floor, HSIDC Building Vanijya Limited, 3rd Floor, Rolta Corporate Towers, 187, Nikunj, Udyog Vihar, Phase-V, Phase-I, Udyog Vihar, Gurgaon Gurgaon PAN: AABCH4449Q (Appellant) (Respondent) Black Rock Services India Private The Assistant Commissioner of Vs. Limited, Income tax , 3rd Floor, Rol…

BLACKROCK SERVICES INDIA PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, GURGAON

The appeal of the assessee is allowed

ITA 1671/DEL/2015[2010-11]Status: DisposedITAT Delhi06 May 2019AY 2010-11

Bench: Shri H. S. Sidhu & Shri Prashant Maharishiblack Rock Services India Private Vs. The Income Tax Officer, 5Th Floor, Hsidc Building Vanijya Limited, 3Rd Floor, Rolta Corporate Towers, 187, Nikunj, Udyog Vihar, Phase-V, Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent) Black Rock Services India Private The Assistant Commissioner Of Vs. Limited, Income Tax , 3Rd Floor, Rolta Corporate Towers, 187, Circle-1(1), Phase-I, Udyog Vihar, Gurgaon Gurgaon Pan: Aabch4449Q (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Sandeep Kr. Mishra, Sr. DR
Section 143Section 144CSection 92Section 92CSection 92D

…Black Rock Services India Private Ltd Vs. Income Tax Officer ITA No 1671 & 441/ Del/2015-16 AY 2010-11 & 2011-12 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Black Rock Services India Private Vs. The Income Tax Officer, 5th Floor, HSIDC Building Vanijya Limited, 3rd Floor, Rolta Corporate Towers, 187, Nikunj, Udyog Vihar, Phase-V, Phase-I, Udyog Vihar, Gurgaon Gurgaon PAN: AABCH4449Q (Appellant) (Respondent) Black Rock Services India Private The Assistant Commissioner of Vs. Limited, Income tax , 3rd Floor, Rol…

GIESECKE & DEVRIENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

ITA 5924/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-5924/Del/2012 (Assessment Year: 2008-09) Giesecke & Devrient India vs DCIT Pvt. Ltd. Circle-12(1), Corporate Office, Plot #57, Central Revenue Building Sector-44 New Delhi Gurgaon PAN : AABCG4223D Assessee by Sh. Harpreet Ajmani, Adv., Sh. Rohan Khare, Adv. Revenue by Ms. Vatsala Jha, CIT, DR Date of Hearing 24.05.2018 Date of Pronouncement 23.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This present appeal by the assessee is preferred agains…

INDUCTIS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee stands allowed in

ITA 1203/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Aug 2018AY 2012-13

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastavaasstt. Year: 2012-13

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Ms Paramita M. Biswas, CIT DR
Section 14ASection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2012-13 Inductis India Pvt. Ltd., vs ACIT, 414, 4th Floor, DLF Jasola Tower B, Circle-12(1), Plot No. 10 & 11, DDA District New Delhi. Centre, Jasola, New Delhi-110044 (PAN: AAACI8497C) (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Respondent by: Ms Paramita M. Biswas, CIT DR Date of hearing: 21.05.2018 Date of pronouncement: 20.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the assessee a…

Agilent Technologies (International Pvt. Ltd.) v. ITO (91 Taxmann.com 59) — Cited in 9 Judgments | BharatTax