CGI Information System & Management Consultants (P.) Ltd. v. DCIT

81 Taxmann.com 169Reported decision2017#8546 most cited

What is CGI Information System & Management Consultants (P.) Ltd. v. DCIT authority for?

The same profit margin determined for US-based Associated Enterprise (AE) transactions should be applied to Non-US based AE transactions, especially when the Arm's Length Price (ALP) is determined in a MAP resolution.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2022.

Also referred to as

CGI Information System & Management Consultants (P.) Ltd v. DCIT · transfer pricing · associated enterprise · non-US transactions · US transactions · arm's length price · MAP resolution · ITES revenue · section 92CA · section 92C · section 92

Issues it is cited on

related party transactionsection 36(1)(vii)computer softwareput to usecomparable companiesmost appropriate methodarm's length pricetransfer pricing adjustmenttnmmsection 92casection 92csection 92

Judgments citing CGI Information System & Management Consultants (P.) Ltd. v. DCIT

Additional Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 606/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S Texas Instruments India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 365/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income Tax, Ltu, Bangalore vs. M/S. Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1447/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income Tax, Ltu, Bangalore vs. M/S. Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1446/BANG/2019[2012-13]Status: DisposedITAT Bangalore17 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S. Texas Instruments (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1076/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S. Texas Instruments (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1075/BANG/2019[2012-13]Status: DisposedITAT Bangalore17 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income-Tax(Ltu), Bangalore vs. M/S. Texas Instruments(India) Pvt. Ltd, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1967/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Colt Technology Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the ITA No

ITA 1908/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Apr 2022AY 2012-13

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

…1 ITA No. 536/Del/2015 & 1908/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. No. 536/DEL/2015 (A.Y 2010-11) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1) Barakhamba Road, New Delhi New Delhi PAN No. AACCC3512G (APPELLANT) (RESPONDENT) I.T.A. No. 1908/DEL/2017 (A.Y 2012-13) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1), Room No. 390, Barakhamba Road, C. R. Building New Delhi New Delhi PAN…

M/S Colt Technology Services (I) Pvt Ltd, New Delhi vs. DCIT, New Delhi

In the result, both the ITA No

ITA 536/DEL/2015[2010-11]Status: DisposedITAT Delhi13 Apr 2022AY 2010-11

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

…1 ITA No. 536/Del/2015 & 1908/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. No. 536/DEL/2015 (A.Y 2010-11) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1) Barakhamba Road, New Delhi New Delhi PAN No. AACCC3512G (APPELLANT) (RESPONDENT) I.T.A. No. 1908/DEL/2017 (A.Y 2012-13) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1), Room No. 390, Barakhamba Road, C. R. Building New Delhi New Delhi PAN…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed and the appeal of the revenue is dismissed

ITA 638/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Sept 2021AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.593/Bang/2016 Assessment Year: 2011-12 M/S. Dell International Services India Pvt. Ltd. (Formerly Perot Systems Tsi (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens Jcit (Ltu), Challagutta Village Vs. Bangalore Varthurhobli Bangalore -71

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri T. Surya Narayana, A.R
Section 10ASection 143(3)Section 391

…IT(TP)A No.593 & 638/Bang/2016 M/s. Dell International Service India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.593/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services India Pvt. Ltd. (Formerly Perot Systems TSI (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens JCIT (LTU), Challagutta Village Vs. Bangalore VarthurHobli Bangalore -71 PAN No.AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.638/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed and the appeal of the revenue is dismissed

ITA 593/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Sept 2021AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.593/Bang/2016 Assessment Year: 2011-12 M/S. Dell International Services India Pvt. Ltd. (Formerly Perot Systems Tsi (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens Jcit (Ltu), Challagutta Village Vs. Bangalore Varthurhobli Bangalore -71

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri T. Surya Narayana, A.R
Section 10ASection 143(3)Section 391

…IT(TP)A No.593 & 638/Bang/2016 M/s. Dell International Service India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.593/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services India Pvt. Ltd. (Formerly Perot Systems TSI (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens JCIT (LTU), Challagutta Village Vs. Bangalore VarthurHobli Bangalore -71 PAN No.AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.638/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, both the appeals are partly allowed

ITA 639/BANG/2016[]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 637/BANG/2016[20101-11]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

CGI Information System & Management Consultants (P.) Ltd. v. DCIT (81 Taxmann.com 169) — Cited in 13 Judgments | BharatTax