Aptara Technology (P) Ltd. (supra); CIT v. PTC Software (I) (P.) Ltd.

75 Taxmann.com 31High Court2016#6411 most cited

What is Aptara Technology (P) Ltd. (supra); CIT v. PTC Software (I) (P.) Ltd. authority for?

Data used for comparability analysis in transfer pricing must pertain to the same financial year as the international transactions of the tested party. Financial data from different financial years can lead to dissimilar business conditions, making companies from those periods invalid comparables.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v PTC Software · 75 taxmann.com 31 · Bombay High Court · transfer pricing · comparability analysis · financial year · international transactions · tested party · business conditions · comparable companies

Sections most often in play

Section 10B(2)(a)Section 10B(3)Section 133(6)

Judgments citing Aptara Technology (P) Ltd. (supra); CIT v. PTC Software (I) (P.) Ltd.

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)

…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…

Lionbridge Technologies P. Ltd, Navi Mumbai vs. Asst CIT 15(2)(1), Mumbai

Appeals of the assessee are allowed

ITA 7304/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Feb 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: MukeshFor Respondent: Samruddhi Dhananjay Hande, SR AR

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 1291 & 7304/MUM/2017 (Assessment Year 2012-13, 2013-14) Lionbridge Technologies Private ACIT,15(2)(1) Limited, Room No. 357, 3 rd Floor, Aayakar 3 rd Floor, Reliable Tech Park Off Vs. Bhavan, M.K.Road, Mumbai- 400 Thane, Belapur RD, 020 Airoli- 400 708 (Appellant) (Respondent) PAN No. AABCT3380Q Assessee by : Mukesh Butani/ Karishma R. Phatarphekar/ Harsh Shah/ Pratik Poddar/ Paras Savla Revenue by : Samruddhi Dhananjay Hande, SR AR Date of hearing: 23.11.2022 Date of pronouncement :…

Lionbridge Technologies P.Ltd, Navi Mumbai vs. Asst CIT 15(2)(1), Mumbai

Appeals of the assessee are allowed

ITA 1291/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Feb 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: MukeshFor Respondent: Samruddhi Dhananjay Hande, SR AR

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 1291 & 7304/MUM/2017 (Assessment Year 2012-13, 2013-14) Lionbridge Technologies Private ACIT,15(2)(1) Limited, Room No. 357, 3 rd Floor, Aayakar 3 rd Floor, Reliable Tech Park Off Vs. Bhavan, M.K.Road, Mumbai- 400 Thane, Belapur RD, 020 Airoli- 400 708 (Appellant) (Respondent) PAN No. AABCT3380Q Assessee by : Mukesh Butani/ Karishma R. Phatarphekar/ Harsh Shah/ Pratik Poddar/ Paras Savla Revenue by : Samruddhi Dhananjay Hande, SR AR Date of hearing: 23.11.2022 Date of pronouncement :…

Travelex India P.Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3602/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Dec 2021AY 2007-08

…THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 3602/Mum/2015 (Assessment Year 2007-08) Vs. DCIT-Circle Travelex India Private Limited B Wing, 7th Floor, Eureka 3(3) Towers, Mindspace, Link Road Mumbai Malad West, Mumbai-400064. PAN : AACCR4942B (Appellant) (Respondent) Assessee by Shri Niraj D. Sheth Department by Shri Vatsalya Saxena Date of Hearing 22.09.2021 Date of Pronouncement 06 .12.2021 O R D E R Per Shamim Yahya (AM) : This appeal by the assessee is directed against the order of learned CIT(A) dated 3.3.2015 pertaining to A.Y. 2007…

M/S. Ocwen Financial Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle - 11, Pune

In the result, appeal of the assessee is partly allowed

ITA 2520/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jan 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 2520/Pun/2017 नििाारण वषा / Assessment Year : 2013-14 M/S. Ocwen Financial Solutions Private Limited. Pritech Park, Block-12, Unit-2, 5B & 6A Floors, Bellandur Village, Sarjapur, Marathahalli Ring Road, Bangalore-560 103. Pan : Aaaco3764E .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-11, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Sardar Singh Meena
Section 144C(5)Section 92C

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 2520/PUN/2017 नििाारण वषा / Assessment Year : 2013-14 M/s. Ocwen Financial Solutions Private Limited. Pritech Park, Block-12, Unit-2, 5B & 6A Floors, Bellandur Village, Sarjapur, Marathahalli Ring Road, Bangalore-560 103. PAN : AAACO3764E .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-11, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Mutha Revenue by : Shr…

Exxon Mobil Company India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (OSD)-3(1), Mumbai

Accordingly, we delete the disallowance made by the Assessing Officer. These grounds are allowed

ITA 4520/MUM/2017[2010-11]Status: DisposedITAT Mumbai10 Nov 2020AY 2010-11

Bench: Shri S. Rifaur Rahman, Am & Shri Pavan Kumar Gadale, Jm आयकरअपीलसं./ I.T.A. No. 4520/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11)

For Respondent: Shri Ajit Pal Singh, DR
Section 115JSection 144CSection 40Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI PAVAN KUMAR GADALE, JM आयकरअपीलसं./ I.T.A. No. 4520/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) Dy. Commissioner of Exxon Mobil Company Income Tax, Circle 3(1), India Pvt. Ltd. Aayakar Bhavan, M. K. बिधम/ Plot No. 107, Kalpatru Road, Mumbai-400 020 Point, Ground Floor, Road Vs. No. 8, Sion(East), Mumbai-400 022 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACE3157H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by Shri Girish Dave, AR : प्रत्यथीकीओरसे/Respondentby : Shri Ajit Pal Singh, DR सुनवाईकीत…

Exxon Mobil Company India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (OSD)-3(1), Mumbai

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

ITA 4521/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Jul 2020AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09 Exxon Mobil Company India Deputy Commissioner Of Pvt. Ltd.Point, Plot No. 107, Vs. Income Tax (Osd)-3(1), Kalpataru Point, Ground Aayakar Bhavan, Mumbai. Floor, Road No. 8, Sion (E) Mumbai-400022 Pan No. Aaace3157H Appellant Respondent

For Appellant: Mr. Girish Dave, ARFor Respondent: Mr. Suhas Kulkarni, JCIT
Section 143(3)Section 40Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Exxon Mobil Company India Deputy Commissioner of Pvt. Ltd.Point, Plot No. 107, Vs. Income Tax (OSD)-3(1), Kalpataru Point, Ground Aayakar Bhavan, Mumbai. Floor, Road No. 8, Sion (E) Mumbai-400022 PAN No. AAACE3157H Appellant Respondent Assessee by : Mr. Girish Dave, AR Revenue by : Mr. Suhas Kulkarni, JCIT Last Date of Hearing : 03/01/2020 Date of Pronouncement : 27/07/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the asse…

General Mills India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1804/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jul 2020AY 2010-11

Bench: Shri Saktijit Dey, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) Acit 14(1)(2) General Mills India Pvt. 460 Aayakarbhavan, 4Th Floor, Ltd. Alpha 8Th Floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. Acit 14(1)(2) बिधम/ Alpha 8Th Floor, Main Street 460 Aayakarbhavan, 4Th Hiranandani Garden, Powai, Floor, M. K. Marg, Vs. Mumbai-400076. Mumbai-400 020. अपीलाथीकीओरसे/ Appellant By : Sh. M. P. Lohia, Ar प्रत्यथीकीओरसे/Respondentby : Sh. Anani Mohan, Dr

For Appellant: Sh. M. P. Lohia, ARFor Respondent: Sh. Anani Mohan, DR
Section 143(2)Section 143(3)Section 144C(5)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM& SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) ACIT 14(1)(2) General Mills India Pvt. 460 AayakarBhavan, 4th floor, Ltd. Alpha 8th floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACG1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. ACIT 14(1)(2) बिधम/ Alpha 8th floor, Main Street 460 AayakarBhavan, 4th Hiranandani Gard…

Travelex India P.Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, the appeal filed by the assessee for AY 2009-10 is partly allowed

ITA 1464/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Feb 2020AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Travelex India Private Asst. Commissioner Of Limited, B Wing, 7Th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner Of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2Nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessee By : Mr. Niraj Sheth, Ar Revenue By : Mr. Manish Kumar Singh, Dr Last Date Of Hearing : 15/11/2019 Date Of Pronouncement: 10/02/2020

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Manish Kumar Singh, DR
Section 143(3)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Travelex India Private Asst. Commissioner of Limited, B Wing, 7th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 PAN No. AACCR4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 PAN No. AACCR4942B Appellan…

Travelex India P.Ltd, Mumbai vs. Asst CIT Cir 3(3), Mumbai

In the result, the appeal filed by the assessee for AY 2009-10 is partly allowed

ITA 7482/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Feb 2020AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Travelex India Private Asst. Commissioner Of Limited, B Wing, 7Th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner Of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2Nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessee By : Mr. Niraj Sheth, Ar Revenue By : Mr. Manish Kumar Singh, Dr Last Date Of Hearing : 15/11/2019 Date Of Pronouncement: 10/02/2020

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Manish Kumar Singh, DR
Section 143(3)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Travelex India Private Asst. Commissioner of Limited, B Wing, 7th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 PAN No. AACCR4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 PAN No. AACCR4942B Appellan…

India Medtronic Private Limited, Mumbai vs. DCIT, 10(1)(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 7263/MUM/2018[2014-15]Status: DisposedITAT Mumbai13 Sept 2019AY 2014-15

Bench: Shri M. Balaganesh & Shri Ravish Soodindia Medtronics Pvt. Ltd. Deputy Commissioner 1241, Solitaire Corporate Park, Of Income-Tax-10(1)(1), Bldg. No.12, 4Th Floor, Andheri Room No. 209, Vs. Ghatkopar Link Road, Aayakar Bhavan,M.K. Road Andheri (E), Mumbai, Mumbai – 400020 Maharashtra- 400093 Pan – Aaaci4227Q (Appellant) (Respondent) Appellant By: S/Shri Rajan R. Vora & Nikhil Tiwari, A.Rs Respondent By: Shri Anand Mohan, D.R Date Of Hearing: 11.07.2019 Date Of Pronouncement: 13.09.2019

For Appellant: S/shri Rajan R. Vora &For Respondent: Shri Anand Mohan, D.R
Section 143(3)Section 144C(13)Section 92B

…P a g e | 1 ITA No.7263/Mum/2018 AY. 2014-15 India Medtronics Pvt. Ltd. Vs. Deputy Commissioner of income-tax-10(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member India Medtronics Pvt. Ltd. Deputy Commissioner 1241, Solitaire Corporate Park, of Income-tax-10(1)(1), Bldg. No.12, 4th Floor, Andheri Room No. 209, Vs. Ghatkopar Link Road, Aayakar Bhavan,M.K. Road Andheri (E), Mumbai, Mumbai – 400020 Maharashtra- 400093 PAN – AAACI4227Q (Appellant) (Respondent) Appellant by: S/shri Rajan R. Vora & Nikhil Tiwari, A.Rs Respo…

Asst CIT 10(3)(2), Mumbai vs. Pangea3 Legal Database P.Ltd, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1923/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR
Section 143(3)Section 144C(5)

…Assessment Year-2010-11 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1663/Mum.2015 (िनधा"रण वष" / Assessment Year: 2010-11) Pangea3 Legal Database Systems Pvt. Ltd. ACIT-10(3)(2) बनाम नाम नाम/ नाम Room No.212, 2nd floor 102-B, Leela Business Park Andheri Kurla Road Aaykar Bhavan, M.K. Road Vs. Andheri (E), Mumbai-400 060 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8581-H…

Pangea Legal Database Systems Private Limited, Mumbai vs. ACIT, 10(3)(2), Mumbai

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1663/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR
Section 143(3)Section 144C(5)

…Assessment Year-2010-11 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1663/Mum.2015 (िनधा"रण वष" / Assessment Year: 2010-11) Pangea3 Legal Database Systems Pvt. Ltd. ACIT-10(3)(2) बनाम नाम नाम/ नाम Room No.212, 2nd floor 102-B, Leela Business Park Andheri Kurla Road Aaykar Bhavan, M.K. Road Vs. Andheri (E), Mumbai-400 060 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8581-H…

Pangea3 Legal Database Systems P.Ld, Mumbai vs. ITO WD 3(2)(4), Mumbai

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

ITA 2128/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…9-10], dated 30 July 2014; " Aegis Limited [ITA No. 1213/Mum/2014], AY 2009-10, dated 27 July 2015. 29.12. On the other hand, the Ld. CIT, DR has placed reliance on the decision of Hon'ble Bombay High Court in the case of ‘PTC Software India Pvt. Ltd’. (2016) 75 Taxmann.com 31, wherein the Hon'ble High Court has held that there is no basis to consider a comparable that does not have the data relating to financial year. In the rejoinder, the Ld. Counsel for the assessee submitted that the comparables under consideration before the Hon’ble High Court was following July to June financial year and quarterly results w…

ITO 3(2)(4), Mumbai vs. Pangea 3 Legal Data Base Systems P.Ltd, Mumbai

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

ITA 1958/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…9-10], dated 30 July 2014; " Aegis Limited [ITA No. 1213/Mum/2014], AY 2009-10, dated 27 July 2015. 29.12. On the other hand, the Ld. CIT, DR has placed reliance on the decision of Hon'ble Bombay High Court in the case of ‘PTC Software India Pvt. Ltd’. (2016) 75 Taxmann.com 31, wherein the Hon'ble High Court has held that there is no basis to consider a comparable that does not have the data relating to financial year. In the rejoinder, the Ld. Counsel for the assessee submitted that the comparables under consideration before the Hon’ble High Court was following July to June financial year and quarterly results w…

DCIT Cir 6(1), Mumbai vs. Aegis Ltd, Mumbai

In the result, whereas appeal of the assessee is partly allowed, that of the Revenue is dismissed

ITA 1209/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Feb 2017AY 2010-11

Bench: Shri G.S.Pannu & Shri Sandeep Gosainaegis Limited, Essar Techno Park, Old Swan Mill Compound, Lbs Marg, Kurla (W), Mumbai 400 070 Pan:Aaace 8354Q ...... Appellant

For Appellant: S/Shri Rajan Vora/For Respondent: Shri N.K.Chand
Section 143(3)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Aegis Limited, Essar Techno Park, Old Swan Mill Compound, LBS Marg, Kurla (W), Mumbai 400 070 PAN:AAACE 8354Q ...... Appellant Vs. The DCIT , Range -5(1) Mumbai. .... Respondent The DCIT , Range -5(1) Mumbai. .... Appellant Vs. Aegis Limited, Essar Techno Park, Old Swan Mill Compound, LBS Marg, Kurla (W), Mumbai 400 070 PAN:AAACE 8354Q ...... Respondent Assessee by : S/Shri Rajan Vora/ Heman Chandariya Revenue by : Shri N.K.Chand Date of hearing : 03/02/2017 Date…

Aegis Ltd, Mumbai vs. DCIT RG 5(1), Mumbai

In the result, whereas appeal of the assessee is partly allowed, that of the Revenue is dismissed

ITA 7694/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Feb 2017AY 2010-11

Bench: Shri G.S.Pannu & Shri Sandeep Gosainaegis Limited, Essar Techno Park, Old Swan Mill Compound, Lbs Marg, Kurla (W), Mumbai 400 070 Pan:Aaace 8354Q ...... Appellant

For Appellant: S/Shri Rajan Vora/For Respondent: Shri N.K.Chand
Section 143(3)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Aegis Limited, Essar Techno Park, Old Swan Mill Compound, LBS Marg, Kurla (W), Mumbai 400 070 PAN:AAACE 8354Q ...... Appellant Vs. The DCIT , Range -5(1) Mumbai. .... Respondent The DCIT , Range -5(1) Mumbai. .... Appellant Vs. Aegis Limited, Essar Techno Park, Old Swan Mill Compound, LBS Marg, Kurla (W), Mumbai 400 070 PAN:AAACE 8354Q ...... Respondent Assessee by : S/Shri Rajan Vora/ Heman Chandariya Revenue by : Shri N.K.Chand Date of hearing : 03/02/2017 Date…