Baxter India (P.) Ltd. v. ACIT

72 Taxmann.com 339High Court2016#14385 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 144c(8)installation peconvertible foreign exchangemultiple year datasection 14a disallowancefar analysisr&d expendituresection 92c(2)section 92fworking capital adjustmentsection 244transactional net margin method

Judgments citing Baxter India (P.) Ltd. v. ACIT

M/S. Computer Science Corporation India Pvt. Ltd., Chennai vs. Deputy Commissioner of Income Tax-Circle 2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. Computer Science Corporation India Pvt. Ltd., Chennai vs. The ACIT-Circle 2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. Computer Sciences Corporation India Private Limited, Indore vs. The Asst. Commissioner of Income Tax-2(1), Indore

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

DCIT, New Delhi vs. M/S Rampgreen Solutions Pvt. Ltd., (Erstwhile Vcostomer Services India Pvt. Ltd), New Delhi

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

ITA 1618/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

M/S. Rampgreen Solutions Pvt. Ltd., Delhi vs. DCIT, New Delhi

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

ITA 1404/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

Agilyst Consulting Pvt. Ltd.(Merged With Eclerx Services Ltd.), Mumbai vs. DCIT, Cir.2(1)(2), Mumbai

In the result, appeal is partly allowed

ITA 3999/MUM/2017[2010-11]Status: DisposedITAT Mumbai14 Oct 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Arijit Chakravarty a/wFor Respondent: Shri Rignesh K. Das

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER IT(TP)A no.3999/Mum./2017 (Assessment Year : 2010–11) Agilyst Consulting Pvt. Ltd. (Merged with eClerx Services Ltd.) Sonawala Building, 29, Bank Street ……………. Appellant Fort, Mumbai 400 023 PAN – AAHCA0105A v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(2), Mumbai Assessee by : Shri Arijit Chakravarty a/w Shri Abhishek Tilak Revenue by : Shri Rignesh K. Das Date of Hearing – 17.07.2019 Date of Order – 14.10.2019 O R D E R PER SAKTIJIT DEY, J.M.…

Inductis India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee stands allowed in

ITA 1203/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Aug 2018AY 2012-13

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastavaasstt. Year: 2012-13

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Ms Paramita M. Biswas, CIT DR
Section 14ASection 92D

…e case of Avaya India (P) Ltd. vs. ACIT reported in (2015) 64 Taxmann.com 452 (Delhi Tribunal), Vodafone India Services P. Ltd. reported in (2016) 66 taxmann.com 246 (Delhi Tribunal) and Exevo India (P) Ltd. vs. 24 Assessment year 2012-13 ITO reported in 72 Taxmann.com 339 (Delhi Trib.) on the ground that segmental data was missing. On similar reasoning of absence of segmental data and following the settled judicial precedents, we direct the exclusion of this company from the final set of comparables. (iii) TCS E-Serve Ltd: It is the contention of the Ld. AR that TCS E-Serve Ltd. renders services which…

Baxter India (P.) Ltd. v. ACIT (72 Taxmann.com 339) — Cited in 7 Judgments | BharatTax