BP India Services (P.) Ltd. v. ACIT (Mumbai ITAT)

55 Taxmann.com 150Reported decision2015#25393 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing BP India Services (P.) Ltd. v. ACIT (Mumbai ITAT)

EFFECTIVE TELESERVICES PVT. LTD.,,GANDHINAGAR vs. THE DY.CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result the appeal of the assessee is partly allowed

ITA 3077/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad13 May 2019AY 2010-11

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 3077/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) बनाम/ Effective Teleservices Pvt. Ltd. Dcit, Gandhinagar Circle, 1St Floor, It Tower Iv, Vs. Gandhinagar. Infocity, Nr. Infroda Circle, Gandhinagar – 382009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaa Ce9 318 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से /Appellant By : Dhinal Shah, Ar ""यथ" क" ओर से / Respondent By: Apporva Bharadwaj, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing 25/02/2019 घोषणा क" तार"ख /Date Of Pronouncement 13/05/2019 आदेश/O R D E R Per Waseem Ahmed - Am:

For Appellant: Dhinal Shah, ARFor Respondent: Apporva Bharadwaj, Sr. DR
Section 234BSection 271Section 27U

…s regard is also placed on the following judicial precedents: -ACIT vs Monster.com (India) Private Limited (Hyderabad ITAT) [2017] (86 Taxmann.com 186) (Refer para 17.1 at page 30 of legal paper book) - BP India Services (P.) Ltd vs ACIT (Mumbai ITAT) [2015] (55 Taxmann.com 150) (Refer para 9 at page no 39 of legal paper book) 10. On the other hand, the Ld. DR vehemently supported the order of authorities below. Page 14 of 21 A.Y.2010-11 11. We have the heard the rival contentions of both the parties and perused the materials available on record. In the instant case we note that none of lower authorities brought…

BP India Services (P.) Ltd. v. ACIT (Mumbai ITAT) (55 Taxmann.com 150) — Cited in 3 Judgments | BharatTax