Calibrated Healthcare Systems (I) (P) Ltd. v. ACIT (OSD)

54 Taxmann.com 53Reported decision2015#15954 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2022.

Judgments citing Calibrated Healthcare Systems (I) (P) Ltd. v. ACIT (OSD)

American Power Conversion (India) Private Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, appeal of the assessee stands partly allowed as indicated herein above

ITA 1111/BANG/2012[2008-09]Status: DisposedITAT Bangalore28 Feb 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1111/Bang/2012 Assessment Year : 2008-09

For Appellant: Shri Ketan Ved, CA
Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 1111/Bang/2012 Assessment Year : 2008-09 M/s. Schneider Electric IT Business India Pvt. Ltd., [formerly known as The Additional American Power Commissioner of Conversion (India) Pvt. Income Tax, Ltd.] LTU, 187/3 & 188/3, Jigani, Vs. Bangalore. Bangalore – 562 106. PAN: AACCA6398Q APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA : Shri Sumer Singh Meena, Revenue by CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BE…

American Power Coversion (India) Private Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result appeal filed by assessee stands partly allowed as indicated herein above

ITA 1319/BANG/2011[2007-08]Status: DisposedITAT Bangalore23 Oct 2019AY 2007-08

Bench: Shri A.K.Garodia & Smt.Beena Pillaiit(Tp)A No.1319(Bang)/2011 (Assessment Year : 2007-08)

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri C.H.Sundar Rao, CIT
Section 133(6)Section 92C

…of records placed before us. It is observed that Co-ordinate Bench of the Delhi Tribunal in ICC India Pvt.Ltd., vs. ACIT (supra) has excluded this comparable by placing reliance upon Calibrated Healthcare Systems (I) (P) Ltd. Vs ACIT (OSD) reported in (2015) 54 Taxmann.com 53. It is observed that in this decision this tribunal has examined comparability of WIPRO and ordered its exclusion on the ground that this is a giant entity with marked differences as regards risk profile, nature of services, ownership of IP rights, expenditure on R&D, etc. So, following the decision rendered by co-ordinate bench as well as…

M/S. Schutz Dishman Biotech Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-8, Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1947/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR
Section 115JSection 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER 1. आयकर अपील सं./ITA No.1909/Ahd/2015 2. आयकर अपील सं./ITA No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The DCIT 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The DCIT Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCS 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee by : Shri Tushar Hemani & Shri Parim…

The DCIT, Circle-8, Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1909/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR
Section 115JSection 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER 1. आयकर अपील सं./ITA No.1909/Ahd/2015 2. आयकर अपील सं./ITA No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The DCIT 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The DCIT Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCS 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee by : Shri Tushar Hemani & Shri Parim…

Keane Worldzen India (Pvt.) Ltd., Gurgaon vs. ITO, New Delhi

In the result this ground raised by assessee stands allowed for statistical purposes

ITA 5339/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Jul 2018AY 2007-08

Bench: Shri P.M.Jagtap & Smt. Beena A Pillaiay: 2007-08 Ntt Data Global Delivery Vs. Ito, Ward 5(2) Services Ltd. New Delhi (Formerly Known As Keane Worldzen (I) Pvt.Ltd.) Splendor Trade Tower 2Nd, 3Rd, 4Th, 5Th, 6Th & 7Th Floor Golf Course Extension Road Sector 65, Village Tigra Gurgaon Haryana 122 001 Pan: Aaacw3622M (Appellant) (Respondent) Assessee By : Sh. S.D.Kapila, Adv. Department By : Sh. Sanjay Kumar Yadav, Sr.Dr Date Of Hearing : 26.04.2018 Date Of Pronouncement: 12.07.2018

For Appellant: Sh. S.D.Kapila, AdvFor Respondent: Sh. Sanjay Kumar Yadav, Sr.DR
Section 143(2)Section 143(3)Section 144CSection 92C(2)

…of records placed before us. It is observed that Co-ordinate Bench of the Delhi Tribunal in ICC India Pvt.Ltd., vs. ACIT (supra) has excluded this comparable by placing reliance upon Calibrated Healthcare Systems (I) (P) Ltd. Vs ACIT (OSD) reported in (2015) 54 Taxmann.com 53. It is observed that in this decision this tribunal has examined comparability of WIPRO and ordered its exclusion on the ground that this is a giant entity with marked differences as regards risk profile, nature of services, ownership of IP rights, expenditure on R&D, etc. So, following the decision rendered by co-ordinate bench as well as…

Icc India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 25/DEL/2012[2007-08]Status: DisposedITAT Delhi30 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Icc India Pvt. Ltd., Vs Dcit, (Now Known As Mps Ltd.) Circle -11(1), Nsic/Stp Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (Pan: Aaaci1843G) (Appellant) (Respondent) Appellant By: Ms Vandana Bhandari, Ca Respondent By: Shri S.R. Senapati, Sr. Dr

For Appellant: Ms Vandana Bhandari, CAFor Respondent: Shri S.R. Senapati, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2007-08 ICC India Pvt. Ltd., vs DCIT, (Now known as MPS Ltd.) Circle -11(1), NSIC/STP Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (PAN: AAACI1843G) (Appellant) (Respondent) Appellant by: Ms Vandana Bhandari, CA Respondent by: Shri S.R. Senapati, Sr. DR Date of hearing: 30.03.2016 Date of pronouncement: ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by the assessee subsequent…

Calibrated Healthcare Systems (I) (P) Ltd. v. ACIT (OSD) (54 Taxmann.com 53) — Cited in 6 Judgments | BharatTax