Capgemini India (F) Ltd. v. Ad. CIT

12 Taxmann.com 51High Court#2117 most cited

What is Capgemini India (F) Ltd. v. Ad. CIT authority for?

A company whose business activities include design, development, and manufacture of kiosks and queue management systems is not comparable to a pure software development service company in transfer pricing analysis.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2022.

Also referred to as

Capgemini India (F) Ltd. v. Ad. CIT · 12 Taxmann.com 51 · comparable selection · unrelated business activity · software development · kiosk manufacturing · queue management system · DRP · ITAT

Judgments citing Capgemini India (F) Ltd. v. Ad. CIT

M/S. Textron India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1228/BANG/2010[2006-07]Status: DisposedITAT Bangalore13 Jan 2016AY 2006-07

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoi.T. (T.P) A. No.1228/Bang/2010 (Assessment Year : 2006-07) M/S. Textron India Private Limited, (Formerly Known As Textron Global Technology Centre Pvt. Ltd.) Global Village, Rvce Post, Mylasandra, Off Mysore Road, Bangalore-560 059 …. Appellant. Pan Aacct 0118M Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore. ….. Respondent. Appellant By : Shri P.K. Prasad. Respondent By : Smt. Neera Malhotra, Cit (D.R) Date Of Hearing : 30.11.2015. Date Of Pronouncement : 13.1.2016. O R D E R Per Shri Vijaypal Rao, J.M. :

For Appellant: Shri P.K. PrasadFor Respondent: Smt. Neera Malhotra, CIT (D.R)
Section 133(6)Section 143(3)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.1228/Bang/2010 (Assessment Year : 2006-07) M/s. Textron India Private Limited, (Formerly known as Textron Global Technology Centre Pvt. Ltd.) Global Village, RVCE Post, Mylasandra, Off Mysore Road, Bangalore-560 059 …. Appellant. PAN AACCT 0118M Vs. Dy. Commissioner of Income Tax, Circle 12(4), Bangalore. ….. Respondent. Appellant By : Shri P.K. Prasad. Respondent By : Smt. Neera Malhotra, CIT (D.R) Date of Hearing : 30.11.2015. Date of Pronouncement :…

M/S Meritor L vs. India (P) Ltd., Bangalore

In the result, appeal of the assessee is partly allowed

ITA 1231/BANG/2011[2007-08]Status: DisposedITAT Bangalore16 Oct 2015AY 2007-08

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T(Tp).A No.1231/Bang/2011 (Assessment Year : 2007-08) M/S. Meritor Lvs India(P) Ltd, No.69, A1- Ameen Towers, 3Rd Floor, Hosur Road, Near Lalbagh Main Road, Bangalore 560 027 .. Appellant Pan : Aabcm9623K V. Asst. Commissioner Of Income-Tax, Circle -12(1), Bangalore .. Respondent Assessee By : Shri. Amit B. Jain, Ca Revenue By : Shri. J. P. S. Bindra, Cit - Dr Heard On : 12.10.2015 Pronounced On : 16.10.2015 O R D E R Per Abraham P. George: In This Appeal Filed By Assessee Directed Against An Assessment Order Passed U/S.143(3) R.W.S.144C Of The Income-Tax Act, 1961 (‘The Act’ In Short), It Has Filed A Set Of Concise Grounds In Lieu Of The Original Grounds Filed.

For Appellant: Shri. Amit B. Jain, CAFor Respondent: Shri. J. P. S. Bindra, CIT - DR
Section 10ASection 143(3)

…IT(TP)A.1231/Bang/2011 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI. VIJAYPAL RAO, JUDICIAL MEMBER I.T(TP).A No.1231/Bang/2011 (Assessment Year : 2007-08) M/s. Meritor LVS India(P) Ltd, No.69, A1- Ameen Towers, 3rd floor, Hosur Road, Near Lalbagh Main Road, Bangalore 560 027 .. Appellant PAN : AABCM9623K v. Asst. Commissioner of Income-tax, Circle -12(1), Bangalore .. Respondent Assessee by : Shri. Amit B. Jain, CA Revenue by : Shri. J. P. S. Bindra, CIT - DR Heard on : 12.10.2015 Pronounced on : 16.10.2015 O R D E R PER…