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.

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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

Serial Innovations India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, grounds of appeal raised by the assessee against the transfer pricing adjustment are treated as partly allowed

ITA 1330/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Jun 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Hardev Singh, CAFor Respondent: Shri Farhat Hussain Qureshi, CIT(DR)
Section 10ASection 143(3)Section 2(45)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER IT(TP)A No.1330/Bang/2011 (Assessment year: 2007-08) M/s.Serial Innovations India Pvt. Ltd. (formerly known as ‘Sarnoff Innovative Technologies Pvt.Ltd.’), No.104, I Floor, 17th C Main, 5th Cross, 5th Block, Koramangala, Bangalore-560095. … Appellant PAN: AAHCS8134P Vs. Deputy Commissioner of Income-tax, Circle 12(3), Bangalore. … Respondent Appellant by: Shri Hardev Singh, CA. Respondent by: Shri Farhat Hussain Qureshi, CIT(DR) Date of hearing : 08/06/2015 Da…

M/S Netdevices India Private Limited, Bangalore vs. ITO, Bangalore

In the result, the assessee’s appeal is treated as partly allowed

ITA 1485/BANG/2010[2006-07]Status: DisposedITAT Bangalore30 Jun 2015AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Pravin Kishore Prasad, AdvocateFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 10ASection 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER IT(TP)A No.1485/Bang/2010 (Assessment year: 2006-07) M/s.NetDevices India Pvt. Ltd., Silver Oak-A Wing, Manyata Ambassy Business Park, Nagawara village, Kasaba Hobli, Outer Ring Road, Bangalore-560045. … Appellant PAN:AACCN2025R Vs. Income-tax Officer, Ward 12(1), Bangalore. … Respondent Appellant by: Shri Pravin Kishore Prasad, Advocate. Respondent by: Shri C.H.Sundar Rao, CIT(DR). Date of hearing : 18/06/2015 Date of pronouncement: 30/06/2015. O R D E R Per S…

Broadcom Communications Technologies Private Limited, Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1276/BANG/2011[2007-08]Status: DisposedITAT Bangalore11 Jun 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Ms. Shreya Loyalka, CA
Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No. 1276/Bang/2011 Assessment year : 2007-08 Broadcom Communications Vs. The Deputy Commissioner of Technologies Private Limited, Income-Tax, 4th Floor, Embassy Star No.8, Circle 11(2), Bangalore. Palace Road, PAN : Vasanth Nagar, Bangalore 560 052. PAN : AACCB 8136B APPELLANT RESPONDENT Appellant by : Ms. Shreya Loyalka, CA : Shri Farahat Hussain Qureshi, CIT-II(DR) Respondent by Date of hearing : 03.06.2015 Date of Pronouncement : 11.06.2015 O R D E R…

Lsi Technologies India Private Limited, Bangalore vs. ITO, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1224/BANG/2011[2007-08]Status: DisposedITAT Bangalore11 Jun 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Arvind Sonde, Sr. CounselFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No. 1224/Bang/2011 Assessment year : 2007-08 LSI Technologies India Private Vs. The Income-Tax Officer, Limited, Ward 11(2), Global Technology Park-Block C, Bangalore. Marathahalli Outer Ring Road, Devarabeesanahalli, Bangalore 560 103. PAN : AABCV 5892R APPELLANT RESPONDENT Appellant by : Shri Arvind Sonde, Sr. Counsel Respondent by : Shri C.H. Sundar Rao, CIT-I(DR) Date of hearing : 02.06.2015 Date of Pronouncement : 11.06.2015 O R D E R Per N.V. Vas…

Broadcom India Private Limited, Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1164/BANG/2011[2007-08]Status: DisposedITAT Bangalore11 Jun 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Ms. Shreya Loyalka, CA
Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No. 1164/Bang/2011 Assessment year : 2007-08 Broadcom India Private Limited, Vs. The Deputy Commissioner of 5th Floor, Campus 3A, RMZ Income-Tax, Ecospace, Circle 11(2), Bellandur Village, Varthur Hobli, Bangalore. Bangalore 560 037. PAN : AACCB 6063E APPELLANT RESPONDENT Appellant by : Ms. Shreya Loyalka, CA : Shri Farahat Hussain Qureshi, CIT-II(DR) Respondent by Date of hearing : 03.06.2015 Date of Pronouncement : 11.06.2015 O R D E R Per N.V. Vasudev…

M/S. Tesco Hindustan Service Centre Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1317/BANG/2010[2006-07]Status: DisposedITAT Bangalore26 May 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri.C.H. Sundar Rao, CIT-I(DR)
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP).A No.1317/Bang/2010 Assessment year : 2006-07 Tesco Hindustan Service Vs. The Deputy Commissioner of Centre Pvt.Ltd., Income-Tax, 81 & 82, EPIP Area, Circle 12(4), Whitefield, Bangalore. Bangalore 560 066. PAN : AABCT 8915B APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri.C.H. Sundar Rao, CIT-I(DR) Date of hearing : 13.05.2015 Date of Pronouncement : 26.05.2015 O R D E R Per N.V. Vasudevan, Judicial Member This appe…

Mindteck (India) Limited, Bangalore vs. ITO, Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 1082/BANG/2011[2007-08]Status: DisposedITAT Bangalore14 May 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 143(3)Section 234ASection 271(1)Section 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No.1082/Bang/2011 Assessment year : 2007-08 M/s. Mindteck (India) Ltd., Vs. The Income Tax Officer, 16/3, Cambridge Road, Circle 12(1), Ulsoor, Bangalore. Bangalore-560 008. PAN : AAACH1072Q APPELLANT RESPONDENT Appellant by : Shri Sampath Raghunathan, Advocate Respondent by : Shri C.H. Sundar Rao, CIT-I(DR) Date of hearing : 30.04.2015 Date of Pronouncement : 14.05.2015 O R D E R Per N.V. Vasudevan, Judicial Member This appeal by the assessee is aga…

M/S Kodiak Networks I P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

ITA 1348/BANG/2014[2006-07]Status: DisposedITAT Bangalore08 Apr 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri H. Padamchand Khincha, C.AFor Respondent: Dr. K. Shankar Prasad, Jt. CIT(DR)
Section 143(3)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1348/Bang/2014 Assessment year : 2006-07 M/s. Kodiak Networks India Vs. The Deputy Commissioner of Private Ltd., Income Tax, # 401, 4th Floor, Circle 11(5), ‘Prestige Sigma’, Bangalore. Vittal Mallya Road, Bangalore – 560 001. PAN: AAACK 0978J APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, C.A. Respondent by : Dr. K. Shankar Prasad, Jt. CIT(DR) Date of hearing : 06.04.2015 Date of Pronouncement : 10.04.2015 O R D E R Per N.V. Vasudeva…

M/S Cypress Semiconductor Technology India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal by the Assessee is allowed

ITA 1167/BANG/2010[2006-07]Status: DisposedITAT Bangalore27 Mar 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri T. Suryanarayan, AdvocateFor Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1167/Bang/2010 Assessment year : 2006-07 M/s. Cypress Semiconductor Vs. The Deputy Commissioner of Technology India Private Limited, Income-Tax, # 65/2, ‘Laurel’, Bagmane Tech Park, Circle 11(2), Block ‘C’, C.V.Raman Nagar, Bangalore. Bangalore 560 093. PAN : AABCC 2470Q APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayan, Advocate Respondent by : Shri Farahat Hussain Qureshi, CIT-II(DR) Date of hearing : 19.03.2015 Date of Pronouncement : 27.03.20…

M/S. First Apex Software Technologies Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1311/BANG/2010[2006-07]Status: DisposedITAT Bangalore20 Mar 2015AY 2006-07

Bench: Shri. N. V. Vasudevan & Shri. Jason P.Boazi.T(Tp).A No.1311/Bang/2010 (Assessment Year : 2006-07)

For Appellant: Shri. Rishi Harlalkar, C.AFor Respondent: Shri.Farhat Hussain Qureshi, CIT (DR)
Section 143(3)Section 92Section 92C

…IT(TP)No.1311/Bang/2010 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. JASON P.BOAZ, ACCOUNTANT MEMBER I.T(TP).A No.1311/Bang/2010 (Assessment Year : 2006-07) NTT DATA FA Insurance Systems (India) Private Limited (Formerly known as First Apex Software Technology Private Limited) C/O.Rishi Madhur & Co. Chartered Accountants, 1st Floor, HVM House, 106, Amarjyothi Layout, Off Intermediate Ring Road, Domlur, Bangalore 560 071. Appellant PAN : AAACF9123A Vs. Deputy Commissioner of Income Tax, Circle 11(3), Bangalore Respondent Appella…

Tektronix Engineering Development India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2006-07 is partly allowed

ITA 1465/BANG/2010[2006-07]Status: DisposedITAT Bangalore20 Feb 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazi.T.(T.P) A. No.1465/Bang/2010 (Assessment Year : 2006-07) Tektronix Engineering Devt. Vs. Dy. Commissioner Of Income Tax, India P. Ltd., Circle 12(4), Bangalore. Samrah Plaza, 1St Floor, 4/2, St. Marks Road, Bangalore-560 001 Pan Aaact 7289F Appellant Respondent.

For Appellant: Shri Sriram Seshadri, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT (D.R)
Section 10ASection 133(6)Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.(T.P) A. No.1465/Bang/2010 (Assessment Year : 2006-07) Tektronix Engineering Devt. Vs. Dy. Commissioner of Income Tax, India P. Ltd., Circle 12(4), Bangalore. Samrah Plaza, 1st Floor, 4/2, St. Marks Road, Bangalore-560 001 PAN AAACT 7289F Appellant Respondent. Appellant By : Shri Sriram Seshadri, Advocate. Respondent By : Shri C.H. Sundar Rao, CIT (D.R) Date of Hearing : 31.12.2014. Date of Pronouncement : 20.02.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This a…

Broadcom India Research Private Limited, Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1180/BANG/2011[2007-08]Status: DisposedITAT Bangalore28 Jan 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Sreeram Seshadri, AdvocateFor Respondent: Shri.C.H. Sundar Rao, CIT-I (DR)
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No. 1180/Bang/2011 Assessment year : 2007-08 Broadcom India Research Vs. The Deputy Commissioner of Private Limited, Income-Tax, 4th Floor, Campus 3 A, Circle 11(2), RMZ Ecospace, Bangalore. Bellandur Village, Varthur Hobli, Bangalore 560 037. PAN : AACCB 6307L APPELLANT RESPONDENT Appellant by : Shri Sreeram Seshadri, Advocate. Respondent by : Shri.C.H. Sundar Rao, CIT-I (DR) Date of hearing : 21.01.2015 Date of Pronouncement : 28.01.2015 O R D E R Per…

Mindteck (India) Limited, Bangalore vs. ITO, Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 1548/BANG/2010[2006-07]Status: DisposedITAT Bangalore09 Jan 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Raghunathan, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 133(6)Section 143(3)Section 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No.1548/Bang/2010 Assessment year : 2006-07 M/s. Mindteck (India) Limited, Vs. The Income Tax Officer, 16/3, Cambridge Road, Ward 12(1), Ulsoor, Bangalore. Bangalore – 560 009. PAN: AAACH 1072Q APPELLANT RESPONDENT Appellant by : Shri Raghunathan, Advocate Respondent by : Shri C.H. Sundar Rao, CIT-I(DR) Date of hearing : 01.01.2015 Date of Pronouncement : 09.01.2015 O R D E R Per N.V. Vasudevan, Judicial Member This appeal by the assessee is against t…

I2 Technologies India Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1189/BANG/2011[2007-08]Status: DisposedITAT Bangalore02 Jan 2015AY 2007-08

Bench: Shri Rajpal Yadav & Shri Abraham P George

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT
Section 10ASection 143(3)Section 394Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’, BANGALORE BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER IT(TP)A No.1189(BANG)/2011 (Assessment year : 2007-08) And SP No.87(Bang.)/2013 IT(TP)A No.1189(BANG)/2011 (Assessment year : 2007-08) M/s i2 Technologies India Pvt.Ltd., No.132/133, Divyashree Technopolis, Yamalur Post, Off Airport Road, Bangalore-560 037 Appellant PAN No.AAAC17334Q Vs The Deputy Commissioner of Income-tax, Circle-11(4), Bangalore Respondent Assessee by : Shri Arvind Sonde, Advocate Revenue by : Shri Farhat Hussain Qureshi, CIT Date…