Asstt. CIT v. Hapag Lloyd Global Services Ltd.

34 Taxmann.com 241Income Tax Appellate Tribunal2013#14052 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Also reported as

62 SOT 8

Judgments citing Asstt. CIT v. Hapag Lloyd Global Services Ltd.

ACIT 10(3), Mumbai vs. Prudential Process Management Services Inida P.Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 6857/MUM/2010[2005-06]Status: DisposedITAT Mumbai07 Aug 2019AY 2005-06

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Dhanesh Bafnaa/wFor Respondent: Smt. NiluJaggi

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6857/Mum./2010 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Circle–10(3), Mumbai v/s Prudential Process Management Services India Pvt. Ltd. Prudential House, Central Avenue ……………. Respondent Hiranandani Business Park Powai, Mumbai 400 706 PAN – AACCP7204Q Cross Objection no.197/Mum./2010 Arising out of ITA no.6857/Mum./2010 (Assessment Year : 2005–06) Prudential Process Management Services India Pvt. Ltd. Prudential House, C…

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…

Capco Technologies Pvt Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(1), Bangalore

In the result appeal of the assessee is partly allowed

ITA 1981/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Mar 2018AY 2013-14

Bench: Shri. Jason P. Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 32Section 92C

…IT(TP)A.1981/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.1981/Bang/2017) (Assessment Year : 2013-14) M/s. Capco Technologies P. Ltd, SJR i-Park, Ground floor, Tower-2, Block PHI. EPIP Zone 1, Whitefield, Bengaluru 560 066 .. Assessee PAN : AADCC4204G v. Income-tax Officer, Ward -2(1)(1), Bengaluru .. Respondent Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Heard on : 18.01.2018 Pronounced on : 21.03.2018 O R D E R PER LALIET…

Scancafe Digital Solutions Private Limited, Bangalore vs. ITO, Bangalore

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

ITA 502/BANG/2015[2010-11]Status: DisposedITAT Bangalore12 Apr 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri G.Kamaladhar, Standing Counsel

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.502/Bang/2015 (Assessment year: 2010-11) and Cross Objn.No.139/Bang/2015 (In IT(TP)A No.502/Bang/2015) (Assessment year: 2010-11) M/s.Scancafe Digital Solutions Pvt. Ltd. Ground Floor, Neil Rao Towers, Plot No.118, Road No.03, EPIP Phase-1, Whitefield Main Road, Bengaluru-560066 … Appellant PAN:AAKCS 5398 E Vs. Income-tax Officer, Ward 6(1)(1), Bengaluru. … Respondent AND IT(TP)A No.450/Bang/2015 (Assessment year: 2010-11) (By the Revenue) Assessee by : S…

Deutsche Networks Services P.Ltd ( Througn Their Successors Dboi Global Services P. Ltd_, Mumbai vs. Asst CIT (OSD) 2(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 812/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Aug 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri A.V. SondeFor Respondent: Shri M. Murali

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.812/Mum./2012 (Assessment Year : 2005–06) M/s. DBOI Global Services Pvt. Ltd. (As a successor in the interest to M/s. Deutsche Network Services Pvt. Ltd.) ……………. Appellant Logitech Park, M.V. Road, Sakinaka Andheri (E), Mumbai 400 072 PAN – AABCD7378L v/s Asstt. Commissioner of Income Tax ……………. Respondent (OSD), Circle–2(1), Mumbai ITA no.608/Mum./2012 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax (OSD), Circle–8(1), Aayakar Bhawan ……………. Appellant 1…

Swiss Re Shared Services (India) Private Limited, Bangalore vs. DCIT, Bangalore

ITA 1274/BANG/2011[2007-08]Status: DisposedITAT Bangalore11 Aug 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

Section 92CSection 92C(3)

…ITA Nos. 1274(B)/11, 172(B)/12 & 111(B)/12 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “B”, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA No.1274(Bang)/2011 & IT(TP)A No.111(Bang)2012 (Assessment Years : 2007-08 & 2005-06) M/s Swiss Re-shared Vs Deputy Commissioner of Income-tax, Services (Ind.) Pvt. Ltd., 2nd & Circle-12(3), 3rd Floor, No.21,LangfordRoad, Bangalore Langford Town, Bangalore PAN No.AAECS8786L (Appellant) (Respondent) And IT(TP)A No.172/(Bang)/2012 (Assessment Year 2005-06) Deputy Commissioner of Income-tax, Vs M/s Swiss Re-share…

DCIT Cir 3(1), Mumbai vs. Globe Op Financial Services (India) P. Ltd, Mumbai

In the result, Department’s appeal is partly allowed for statistical purposes

ITA 1610/MUM/2011[2005-06]Status: DisposedITAT Mumbai13 Jun 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Saurabh Soparkar a/wFor Respondent: Shri Sambit Mishra

Section 92C

…oresaid facts, different benches of the Tribunal have held that Vishal Information Technologies Ltd., cannot be considered as a good comparable as far as ITES segment is concerned. A few of the decisions are as under:– i) Hapag Lloyd Global Services P. Ltd., 34 Taxmann.com 241; ii) BA Continuum India Pvt. Ltd., 40 Taxmann.com 311; and iii) Pentair Water India Pvt. Ltd., 45 Taxmann.com 486. 28. In fact, the Hon'ble Delhi High Court in Ramp Green Solutions Pvt. Ltd. v/s CIT, 377 ITR 533 (Del.), while dealing with the comparability aspect of Vishal Information Technologies Ltd., considering the fact that it is outs…