Avaya India (P.) Ltd. v. Assistant Commissioner of Income Tax

108 Taxmann.com 222High Court2019#13261 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250Section 250 of the Income Tax ActSection 40(a)(i)Section 40(a)(i) of the Income Tax ActSection 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

captive service providerfees for included servicessection 9(1)(vii)section 40(a)(i)comparable companiesmost appropriate methodfees for technical servicesassociated enterprisestnmmassociated enterpriseinternational transactiondraft assessment order

Judgments citing Avaya India (P.) Ltd. v. Assistant Commissioner of Income Tax

ACIT, CIRCLE-1(1)(1), BANGALORE vs. AMAZON DEVELOPEMENT CENTRE(INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, CIRCLE-1(1)(1), , BANGALORE vs. AMAZON DEVELOPEMENT CENTRE (INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

THE PR. COMMISSIONER OF INCOME TAX-9 vs. XL INDIA BUSINESS SERVICES PVT. LTD

ITA/978/2019HC Delhi15 Apr 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

…$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 978/2019 THE PR. COMMISSIONER OF INCOME TAX-9 ..... Appellant Through: Mr.Aseem Chawla, Sr.SC with Ms.Pratishtha Chaudhary, Adv. versus XL INDIA BUSINESS SERVICES PVT. LTD ..... Respondent Through: Ms.Ananya Kapoor, Mr.Salil Kapoor and Mr.Tarun Chanana, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 15.04.2024 1. The Principal Commissioner assails the order of the Inc…

PAREXEL INTERNATIONAL (INDIA) PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

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

ITA 488/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Nov 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 488/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Parexel International Asst. Commissioner of (India) Private Limited, Vs. Income Tax, Hyderabad Circle-5(1), [PAN No. AAECP2199N] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Aliasgar Rampurwala & Shri Yogesh Malpani, ARs रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिवधई की तधरीख/…

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…

SERCO INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jan 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs Dcit, 6Th Floor, Tower-B, Building No. 8, Circle-2, Dlf Cyber City, Phase-Ii, Gurgaon Gurgaon (Appellant) (Respondent) Pan No. Aajcs6704P Assessee By : Sh. Suraj Bhan Nain, Ca Revenue By : Sh. M. Baranwal, Sr. Dr Date Of Hearing: 04.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Sh. Suraj Bhan Nain, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 10ASection 143(3)Section 144C(13)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs DCIT, 6th Floor, Tower-B, Building No. 8, Circle-2, DLF Cyber City, Phase-II, Gurgaon Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAJCS6704P Assessee by : Sh. Suraj Bhan Nain, CA Revenue by : Sh. M. Baranwal, Sr. DR Date of Hearing: 04.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated…

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal of the assessee is treated as allowed

ITA 725/BANG/2017[2012-13]Status: DisposedITAT Bangalore04 Dec 2020AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.725/Bang/2017 Assessment Year: 2012-13

For Appellant: Shri Sarath Rao, A.RFor Respondent: Shri Sanjay Kumar, D.R
Section 143(3)

…IT(TP)A No.725/Bang/2017 Global e-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.725/Bang/2017 Assessment Year: 2012-13 M/s. Global E-Business Operations Pvt. Ltd. 2nd Floor Kalyani Platina, Phase-II ACIT Building Survey Number 16 & 24 Circle-3(1)(2) of Kundanahalli Village Vs. Bangalore K.R. Puram, Hobli Bangalore-560 066 PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Sarath Rao, A.R. Respondent by : Shri Sanjay Kumar, D.R. Date of Hearing…

Avaya India (P.) Ltd. v. Assistant Commissioner of Income Tax (108 Taxmann.com 222) — Cited in 7 Judgments | BharatTax