How many judgments cite Cadence Design Systems (I) (P.) Ltd. v. ACIT?

10 judgments on BharatTax cite Cadence Design Systems (I) (P.) Ltd. v. ACIT (93 Taxmann.com 227), spanning 2018 to 2023.

Cadence Design Systems (I) (P.) Ltd. v. ACIT

93 Taxmann.com 227High Court2018#10803 most cited

What is Cadence Design Systems (I) (P.) Ltd. v. ACIT authority for?

A comparable company may be rejected if its primary income is from 'other sources' rather than service income, and it fails the service income filter.

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

Also referred to as

Cadence Design Systems (I) (P.) Ltd. v. ACIT · comparable selection · income from other sources · service income filter · transfer pricing

Judgments citing Cadence Design Systems (I) (P.) Ltd. v. ACIT

ACIT, Circle-2(2), Hyd, Hyderabad vs. Gd Research Centre Pvt. Ltd., (Formerly Known As M/S. Dmv Business and Market Research P. Ltd.), Hyd, Hyderabad

Accordingly, the Grounds of appeal of Revenue are dismissed

ITA 104/HYD/2016[2011-12]Status: DisposedITAT Hyderabad18 Dec 2023AY 2011-12

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

For Appellant: Shri Aliasgar Rampurwala and Shri Pratik, ARsFor Respondent: Shri K. Madhusudan, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 104/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) The Asst. Commissioner of GD Research Center Pvt. Ltd., Income Tax, Vs. (formerly known as M/s. DMV Business and Market Research Circle-2(2), Pvt. Ltd.) Hyderabad Hyderabad [PAN No. AACCD4075B] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent सी.ओ./ C.O. No. 15/Hyd/2016 (Arising out of ITA No. 104/Hyd/2016) निर्धारण वर्ा / Assessment Year: 2011-1…

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/…

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

Adp Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, ground of appeal No

ITA 2233/HYD/2018[2014-15]Status: DisposedITAT Hyderabad18 Dec 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year:2014-15

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Srinivas Reddy, DR

Section 115JSection 143(3)Section 92C

…re product sales per se cannot lead to an assumption that segmental data for relevant facts was available to determine the profitability of the concerned comparable”. (6) ITAT Delhi Bench in the case of Cadence Design Systems (I) (P) Ltd vs. Asstt.,CIT (2018) 93 Taxmann.com 227 (Delhi). Para 38. For similar reasons stated above, we are of the considered opinion that in so far as the assessee is a captive software development service provider, M/s. E-0-Infochips Ltd is not a good comparable and while upholding the stand of the assessee, we direct the library ever to delete this from the list of comparables”. (7)…

Aithent Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1020/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Jan 2020AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Atul Ninawat, CAFor Respondent: Shri Surender Pal, CIT DR

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1286/Del./2016 (Assessment Year : 2011-12) M/s. Aithent Technologies Pvt. Ltd., vs. ITO, Ward 1 (3), A – 16/9, Vasant Vihar, New Delhi. New Delhi – 110 057. (PAN : AAACS2319H) ITA No.1020/Del./2017 (Assessment Year : 2012-13) M/s. Aithent Technologies Pvt. Ltd., vs. ACIT, Circle 2 (1), A – 16/9, Vasant Vihar, New Delhi. New Delhi – 110 057. (PAN : AAACS2319H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Atul Ninawat, CA Ms. Shreya Singhal, CA REVENUE BY…

Aithent Technologies Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1286/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Jan 2020AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Atul Ninawat, CAFor Respondent: Shri Surender Pal, CIT DR

Section 143

ITO, New Delhi vs. M/S. Netlink Software (P) Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes whereas the appeal filed by the Revenue is dismissed

ITA 6782/DEL/2015[2011-12]Status: DisposedITAT Delhi11 Dec 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Netlink Software Pvt. Ltd., Vs Ito, S.P. Nagrath & Co. Llp, Ward-18(1), A-380, Ground Floor, Cr Building, Defence Colony, New Delhi. New Delhi. Pan: Aaccn5731A Assessment Year: 2011-12 Ito, Vs. Netlink Software Pvt. Ltd., Ward-18(1), S.P. Nagrath & Co. Llp, Cr Building, A-380, Ground Floor, New Delhi. Defence Colony, New Delhi. Pan: Aaccn5731A (Appellants) (Respondents) Assessee By : Shri Gagan Kumar, Advocate Deptt. By : Ms Nidhi Sharma, Sr. Dr Date Of Hearing : 26.09.2019 Date Of Pronouncement : 11.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri Gagan Kumar, Advocate

Section 10ASection 143(3)Section 144CSection 253Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Netlink Software Pvt. Ltd., Vs ITO, S.P. Nagrath & Co. LLP, Ward-18(1), A-380, Ground Floor, CR Building, Defence Colony, New Delhi. New Delhi. PAN: AACCN5731A Assessment Year: 2011-12 ITO, Vs. Netlink Software Pvt. Ltd., Ward-18(1), S.P. Nagrath & Co. LLP, CR Building, A-380, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AACCN5731A (Appellants) (Respondents) Assessee By : Shri Gagan Kumar, Advocate Deptt. By : Ms Nidhi Sharma, Sr…

Asst CIT 15(2)(2), Mumbai vs. Mobileum (India) P. Ltd, Mumbai

In the result, appeal filed by the Revenue in IT(TP)A No

ITA 945/MUM/2016[2011-12]Status: DisposedITAT Mumbai26 Jun 2019AY 2011-12

Bench: Shri C. N. Prasad & Shri G. Manjunatha

Section 143(3)Section 144C(5)Section 92C(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI Before Shri C. N. PRASAD, Judicial Member, and Shri G. MANJUNATHA, Accountant Member IT(TP)A NO.945/Mum/2016 Assessment Year: 2011-12 ACIT-15(2)(2), Mobileum (India) Pvt. Ltd. Room No.403, 4th Floor, (Formerly known as बनाम/ Aayakar Bhavan, Roamware India Pvt. Ltd.) Vs. M. K. Road, 7th Floor, Sigma Hiranandani Mumbai-400020 Garden Technology Street, Powai, Mumbai-400076 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No AAACU4234H IT(TP)A NO.2047/Mum/2016 Assessment Year: 2011-12 Mobileum (India) Pvt. Ltd…

Torus Business Solutions Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal is dismissed

ITA 1974/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Aug 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kul Bharat, Jm Ita No. 1974/Del/2015 : Asstt. Year : 2010-11 Torus Business Solutions Pvt. Vs Dcit, Ltd., S-369, Greater Kailash-Ii, Circle-25(2), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aadct1441Q

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Smt. Binita Devi Neorem, Sr. DR

Section 143(3)Section 234BSection 271(1)(c)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kul Bharat, JM ITA No. 1974/Del/2015 : Asstt. Year : 2010-11 Torus Business Solutions Pvt. Vs DCIT, Ltd., S-369, Greater Kailash-II, Circle-25(2), New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCT1441Q ITA No. 6201/Del/2015 : Asstt. Year : 2011-12 DCIT, Vs Torus Business Solutions Pvt. Ltd., Circle-25(2), S-369, Greater Kailash-II, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AADCT1441Q CO No. 23/Del/2016 : Asstt. Year : 2011-12 Torus Business Solutions Pvt. Vs DCIT, Ltd., S-369, Gr…