Alcatel Lucent India Ltd. v. DCIT

74 Taxmann.com 105High Court2016#12225 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10B(2)(a)Section 10B(3)Section 133(6)Section 10AA Section 115JC Section 143(3)Section 144C(13)Section 154

Issues it is cited on

transactional net margin method comparable companies most appropriate method associated enterprises tnmm associated enterprise international transaction transfer company india total income business

Judgments citing Alcatel Lucent India Ltd. v. DCIT

ALTERA DIGITAL HEALTH (INDIA) LLP (FORMERLY KNOWN AS ALLSCRIPTS (INDIA) LLP),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, Ground Number 11 of the assessee’s appeal is allowed for statistical purposes

ITA 359/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No: 359/Ahd/2022 Assessment Year: 2018-19 M/s. Altera Digital National Faceless Health (India) LLP Assessment Centre, (Formerly known as Vs Delhi and Allscripts (India) LLP) Deputy/Assistant 8th Floor, Office No. 801 Commissioner of Atlantis Heights, Income Tax, Dr. Vikram Sarabhai Circle-1(1)(1), Road, Vadodara Vadodara, Gujarat Subhanpura, Vadodara-390023, Gujarat, India PAN: ABHFA9124B (Respondent) (Appellant) Assessee Represented: Ms. Chandni Shah & M…

DCIT, NEW DELHI vs. M/S. FIS GLOBAL BUSINESS SOLUTIONS INDIA PVT. LTD., NEW DELHI

In the result, both appeals of the revenue stand dismissed and both Cos are allowed as above

ITA 2387/DEL/2014[2008-09]Status: DisposedITAT Delhi09 May 2025AY 2008-09

Bench: SHRI AVDHESH KUMAR MISHRA (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORESHRISUDHIR KUMAR, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5939/Del./2012, A.Y. 2007-08 ITA No.2387/Del./2014, A.Y. 2008-09 Dy. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd.[formerly known as E-Funds Circle 11(1), Vs. International India (P) Ltd.] Room No. 312, S-405 (LGF), Greater Kailash, Part-II C.R.Building, New Delhi-110048 New Delhi PAN: AAACH2815H (Appellant) (Respondent) C.O. No. 03/Del/2013 (Arising out of ITA No.5939/Del./2012, A.Y. 2007-08) C.O. No. 02/Del/2015 (Arising out o…

DCIT, NEW DELHI vs. FIS GLOBAL BUSINESS SOLUTION INDIA (P) LTD., NEW DELHI

In the result, both appeals of the revenue stand dismissed and both Cos are allowed as above

ITA 5939/DEL/2012[2007-08]Status: DisposedITAT Delhi09 May 2025AY 2007-08

Bench: SHRISUDHIR KUMAR (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

ZETA INTERACTIVE SYSTEMS (INDIA) PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

Appeal of the assessee is partly allowed

ITA 1812/HYD/2017[2011-13]Status: DisposedITAT Hyderabad07 Jun 2022AY 2011-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12

For Appellant: Sri P.V.S.S. PrasadFor Respondent: Sri T. Sunil Goutam, DR

…ITA No 1812 of 2017 Zeta Interactive Systems India P Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2011-12 Zeta Interactive Systems Vs. Income Tax Officer (India) Pvt. Ltd, Hyderabad Ward 17(4) PAN:AAACZ2688N Hyderabad (Appellant) (Respondent) Assessee by: Sri P.V.S.S. Prasad Revenue by: Sri T. Sunil Goutam, DR Date of hearing: 01/06/2022 Date of pronouncement: 07/06/2022 ORDER Per Laliet Kumar, J.M. This is assessee’s appeal for the A.Y 2011-12 against the order of the C…

ADP PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, ground of appeal No

ITA 2233/HYD/2018[2014-15]Status: DisposedITAT Hyderabad18 Dec 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year:2014-15

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Srinivas Reddy, DR

Section 115JSection 143(3)Section 92C

…ITA No 2233 of 2018 ADP Private Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri D.S. Sunder Singh, Accountant Member Assessment Year:2014-15 M/s. ADP Private Ltd Vs. Dy. Commissioner of Hyderabad Income Tax, Circle 1(1) PAN:AANCA8983A Hyderabad (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu Revenue by: Sri Srinivas Reddy, DR Date of hearing: 10/09/2020 Date of pronouncement: 18/12/2020 ORDER Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2014-15 against th…

CLSA INDIA P.LTD,MUMBAI vs. DCIT CIR 4(1)(1), MUMBAI

In the result, the appeal is allowed

ITA 902/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Feb 2020AY 2011-12

Bench: Shri C N Prasad & Shri Rajesh Kumarassessment Year : 2011 -12 Clsa India P. Ltd., Dcit Cir 4(1)(1), (Formerly Cls India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. Pan Aaacc2262K (Appellant) (Respondent)

For Appellant: Mr Mukesh ButaniFor Respondent: Ms Jothilakshmi Nayak

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2011 -12 CLSA India P. Ltd., DCIT Cir 4(1)(1), (Formerly CLS India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. PAN AAACC2262K (Appellant) (Respondent) Appellant By : Mr Mukesh Butani, Ms Karishma Phatarphekar & Mr Harsh Shah Respondent By : Ms Jothilakshmi Nayak Date of Hearing :27.09.2019 Date of Pronouncement : 03.02.2020 O R D E R Per Rajesh Kumar, Accountant Member This appeal by the assessee is directed against the orde…

ASST CIT 15(2)(2), MUMBAI vs. MOBILEUM (INDIA) P. LTD, MUMBAI

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

ITA 945/MUM/2016[2011-12]Status: DisposedITAT Mumbai26 Jun 2019AY 2011-12

Bench: Shri C. N. Prasad & Shri G. Manjunatha

Section 143(3)Section 144C(5)Section 92C(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI Before Shri C. N. PRASAD, Judicial Member, and Shri G. MANJUNATHA, Accountant Member IT(TP)A NO.945/Mum/2016 Assessment Year: 2011-12 ACIT-15(2)(2), Mobileum (India) Pvt. Ltd. Room No.403, 4th Floor, (Formerly known as बनाम/ Aayakar Bhavan, Roamware India Pvt. Ltd.) Vs. M. K. Road, 7th Floor, Sigma Hiranandani Mumbai-400020 Garden Technology Street, Powai, Mumbai-400076 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No AAACU4234H IT(TP)A NO.2047/Mum/2016 Assessment Year: 2011-12 Mobileum (India) Pvt. Ltd…

M/S. LABVANTAGE SOLUTIONS PVT. LTD.,,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR- 2(1),, KOLKATA

In the result, the appeal of the assessee for the Asst Year 2013-14 in ITA No

ITA 927/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 927 & 2400/Kol/2017 Assessment Years : 2012-13 & 2013-14

For Appellant: Shri Manoneet Dalal &For Respondent: Shri G.Mallikarjuna, CIT, DR

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 927 & 2400/Kol/2017 Assessment Years : 2012-13 & 2013-14 M/s Labvantage Solution Pvt. Ltd. -vs.- A.C.I.T., Circle-2 (1) Kolkata Kolkata [PAN : AAACL 5340 H] (Respondent) (Appellant) For the Appellant : Shri Manoneet Dalal & Shri Gyan Prakash Srivastava For the Respondent : Shri G.Mallikarjuna, CIT, DR Date of Hearing : 07.05.2018 Date of Pronouncement : 11 .05.2018 ORDER Per Shri M.Balaganesh, AM 1. These appeals of the assessee arise out of the proceedings for the Asst Years 2…

M/S. LABVANTAGE SOLUTIONS PRIVATE LIMITED ,KOLKATA vs. ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee for the Asst Year 2013-14 in ITA No

ITA 2400/KOL/2017[2013-14]Status: DisposedITAT Kolkata11 May 2018AY 2013-14

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 927 & 2400/Kol/2017 Assessment Years : 2012-13 & 2013-14

For Appellant: Shri Manoneet Dalal &For Respondent: Shri G.Mallikarjuna, CIT, DR

Section 144C(5)