BA Continuum India (P.) Ltd. TS-490-HC-2014 (TELandAP)-TP 2. BA Continuum India (P.) Ltd. v. Asstt. CIT

40 Taxmann.com 311Reported decision2013#20887 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing BA Continuum India (P.) Ltd. TS-490-HC-2014 (TELandAP)-TP 2. BA Continuum India (P.) Ltd. v. Asstt. CIT

AMD INDIA PRIVATE LIMITED,BENGALURU vs. ACIT, CIRCLE-1(1)(1), BANGALORE

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

AMD INDIA PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

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

…4 itr 541 (Mum.); ii) ACIT v/s Hapag Lloyd Global Services P. Ltd., 34 taxmann.com 241 (Mum.); iii) ITO v/s Nextlinx India P. Ltd., dated 19.10.2012 iv) Brigade Global Service P. Ltd. v/s ITO, 33 Taxmann.com 618 (Hyd.); v) BA Continuum India P. Ltd. v/s ACIT, 40 Taxmann.com 311 (Hyd.) 12. 13. We have considered the submissions of the parties and perused the material available on record. The primary reason for which assessee has sought exclusion of this company as a comparable is, the major portion of its ITES activities was outsourced. On a perusal of the 10 M/s. DBOI Global Services Pvt. Ltd. financial stateme…

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

…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 outsourcing its work to other vendors / 22 M/s. GlobeOp F…