Capital IQ Information Systems India Pvt. Ltd. v. DCIT

32 Taxmann.com 21Income Tax Appellate Tribunal2013#2638 most cited

What is Capital IQ Information Systems India Pvt. Ltd. v. DCIT authority for?

A change in depreciation policy impacts an entity's profitability, which is a key factor in assessing its suitability as a comparable company for transfer pricing analysis.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Capital IQ Information Systems India Pvt. Ltd. v. DCIT · transfer pricing · comparable companies · depreciation policy change · arm's length price · TNMM · tested party · section 192 · section 40(a)(i) · DRP directions · comparability analysis

Issues it is cited on

captive service providerfar analysisrelated party transactiontested partysection 192comparable companiesdirections of the drpamalgamationsection 40(a)(i)tnmmmost appropriate methodarm's length price

Judgments citing Capital IQ Information Systems India Pvt. Ltd. v. DCIT

DCIT, Bangalore vs. M/S Unisys India (P) Limited, Bangalore

ITA 70/BANG/2015[2009-10]Status: DisposedITAT Bangalore30 Sept 2015AY 2009-10

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

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 10A

…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.67/Bang/2015 Assessment year : 2009-10 M/s. Unisys India Private Ltd., Vs. The Deputy Commissioner of Purva Premier, 135/1, Income Tax, Residency Road, Circle 12(5), Bangalore. Bangalore – 560 025. PAN: AAACU 1502G APPELLANT RESPONDENT IT(TP)A No.70/Bang/2015 Assessment year : 2009-10 The Deputy Commissioner of Vs. M/s. Unisys India Private Ltd., Income Tax, Purva Premier, 135/1, Circle 7(1)(1), Residency Road, Bangalore. Bangalore – 560 025. PAN: AAA…

M/S Unisys India Private Limited, Bangalore vs. DCIT, Bangalore

ITA 67/BANG/2015[2009-10]Status: DisposedITAT Bangalore30 Sept 2015AY 2009-10

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

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 10A

…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.67/Bang/2015 Assessment year : 2009-10 M/s. Unisys India Private Ltd., Vs. The Deputy Commissioner of Purva Premier, 135/1, Income Tax, Residency Road, Circle 12(5), Bangalore. Bangalore – 560 025. PAN: AAACU 1502G APPELLANT RESPONDENT IT(TP)A No.70/Bang/2015 Assessment year : 2009-10 The Deputy Commissioner of Vs. M/s. Unisys India Private Ltd., Income Tax, Purva Premier, 135/1, Circle 7(1)(1), Residency Road, Bangalore. Bangalore – 560 025. PAN: AAA…

Global E- Business Operations Private Limited, Bangalore vs. DCIT, Bangalore

ITA 1678/BANG/2012[2008-09]Status: DisposedITAT Bangalore04 Sept 2015AY 2008-09

Bench: Shri N.V Vasudevan & Shri S Rifaur Rahman

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Smt. Neera Malhotra, CIT
Section 10ASection 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER IT(TP)A No.1678/Bang/2012 (Asst. Year – 2008-09) Global e:Business Operations Pvt. Ltd., Kalyani Platina, Phase 2 Building, Survey No.1,6, & 24, Kundalahalli Village, KR Puram Hobli, Bangalore-560 066. . Appellant Vs, The Dy. Commissioner of Income-tax, Circle-11(3), Bangalore. . Respondent Appellant by : Shri Ajit Kumar Jain, CA Respondent by : Smt. Neera Malhotra, CIT Date of Hearing : 25-08-2015 Date of Pronouncement : 04-09-2015 O R D E R PER SHRI S RIFAUR…

Rampgreen Solutions Pvt Ltd vs. Commissioner of Income Tax

The appeal is allowed

ITA/102/2015HC Delhi10 Aug 2015

Bench: The Tribunal, Impugning The Assessment Order Passed By The Assessing Officer (Hereafter ‘Ao’) Making The Transfer Pricing Adjustments (Hereafter ‘Tp Adjustments’) In Respect Of The Assessment Year (Hereafter ‘Ay’) 2008-09 As Finalised By The Transfer Pricing Officer 2015:Dhc:6421-Db

Section 260A

…ITA 102/2015 Page 1 of 42 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 10. + ITA 102/2015 RAMPGREEN SOLUTIONS PVT LTD ..... Appellant Through: Mr Ajay Vohra, Sr. Advocate with Mr Aditya Vohra, Advocate. versus COMMISSIONER OF INCOME TAX ..... Respondent Through: Ms Suruchi Aggarwal, Sr. Standing Counsel with Ms Lakshmi, Jr. Standing Counsel. CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU O R D E…