How many judgments cite Ciena India Pvt.Ltd. v. DCIT?

10 judgments on BharatTax cite Ciena India Pvt.Ltd. v. DCIT (57 Taxmann.com 329), spanning 2016 to 2023.

Ciena India Pvt.Ltd. v. DCIT

57 Taxmann.com 329Reported decision2015#10859 most cited

What is Ciena India Pvt.Ltd. v. DCIT authority for?

A company whose financial results are distorted due to events like amalgamation cannot be considered a comparable company for transfer pricing purposes. Such companies should be excluded from the comparable set.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

Ciena India Pvt Ltd v DCIT · comparable company · amalgamation · merger · demerger · distorted financial results · transfer pricing · exclusion from comparables

Judgments citing Ciena India Pvt.Ltd. v. DCIT

DCIT, New Delhi vs. M/S Rampgreen Solutions Pvt. Ltd., (Erstwhile Vcostomer Services India Pvt. Ltd), New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1618/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

M/S. Rampgreen Solutions Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1404/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

Agilent Technologies (International) Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 1084/DEL/2016[2007-08]Status: DisposedITAT Delhi18 Nov 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Kamal Sawhney, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR

Section 133Section 133(6)Section 143Section 144CSection 144C(10)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1084/Del./2016 (Assessment Year : 2007-08) M/s. Agilent Technologies (International) vs. ACIT, Circle 1 (1), Private Limited, Gurgaon. Plot No.CP-11, Sector 8, IMT Manesar, Gurgaon – 122 051 (Haryana). (PAN : AADCA4115C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Kamal Sawhney, Advocate Shri Anshul Sharma, CA REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 30.09.2019 Date of Order : 18.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER This i…

M/S Sterling Commerce Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result this ground raised by assessee stands allowed

ITA 1220/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Sept 2019AY 2007-08

Bench: Shri B.R.Baskaran & Smt Beena Pillaiit(Tp)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/S Sterling Commerce Solutions India Pvt.Ltd., (Successor In Interest To Telelogic India Pvt.Ltd) C/O Ibm India Pvt.Ltd,, Iii Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 Pan No.Aabct3727D/Ta-158 Appellant Vs The Deputy Commissioner Of Income Tax, Circle-12(4) Bangalore Respondent Appellant By : Sri Padamchand Khincha, Ca Revenue By : Shri Pradeep Kumar, Cit

For Appellant: Sri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT

Section 143Section 92CSection 92C(3)

…IT(TP)A No.1220(B)/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “ C ”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/s Sterling Commerce Solutions India Pvt.Ltd., (successor in interest to Telelogic India Pvt.Ltd) C/o IBM India Pvt.Ltd,, III Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 PAN No.AABCT3727D/TA-158 Appellant Vs The Deputy Commissioner of Income Tax, Circle-12(4) Bangalore Respondent Appellant by : Sri Padamchand Khincha, CA Revenue by : Shri Pradeep Kum…

M/S. Cengage Learning India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by the assessee stands partly allowed

ITA 6484/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri Rs Syal & Smt. Beena A Pillaia.Y. 2008-09

Section 10ASection 133(6)Section 143Section 92C(2)Section 92C(3)Section 92D

…consideration Geo-Soft Technologies (Trivandrum) Ltd. and Iridium Technologies India Pvt. Ltd amalgamated with Accentia resulting in abnormal rise in profits. It has been submitted that Delhi benches in case of Ciena India Pvt.Ltd vs. DCIT reported in (2015) 57 Taxmann.com 329 and ICC India Pvt.Ltd versus DCIT reported 8 in (2016) 71 Taxmann.com 164 as well as Mumbai bench in Petro Araldite Pvt.Ltd vs DCIT reported in 31 Taxmann.com 281, has held that a company cannot be considered as comparable because of financial results become distorted due to mergers, demergers etc. It has been submitted that similar view…

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)

…consideration Geo-Soft Technologies (Trivandrum) Ltd. and Iridium Technologies India Pvt. Ltd amalgamated with Accentia resulting in abnormal rise in profits. It has been submitted that Delhi benches in case of Ciena India Pvt.Ltd vs. DCIT reported in (2015) 57 Taxmann.com 329 and ICC India Pvt.Ltd versus DCIT reported in (2016) 71 Taxmann.com 164 as well as Mumbai bench in Petro Araldite Pvt.Ltd vs DCIT reported in 31 Taxmann.com 281, has held that a company cannot be considered as comparable because of financial results become distorted due to mergers, ITA 5339/Del/2011 A.Y. 2007-08 NTT Data Global Delivery S…

Franklin Templeton International Services (I) P. Ltd, Mumbai vs. DCIT 3(1), Mumbai

ITA 7472/MUM/2010[2006-07]Status: DisposedITAT Mumbai10 Jan 2018AY 2006-07

For Appellant: S/Shri Porus Kaka / Manish KanthFor Respondent: Shri Jayant Kumar-DR

Section 143(3)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./7472/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 िनधा"रण िनधा"रण वष" वष" M/s. Franklin Templeton International DCIT-3(1) Services (India) Private Limited Room No.607, 6th Floor Level-3, Wockhardt Towers, Bandra Aayakar Bhavan, M.K. Marg, Vs. Kurla Complex, Bandra (East) C…

DCIT, New Delhi vs. M/S. Everest Business Advisory India (P) Ltd., New Delhi

ITA 41/DEL/2013[2007-08]Status: DisposedITAT Delhi15 Dec 2017AY 2007-08

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Ms. Vandana Bhandare, AdvocateFor Respondent: Shri Neeraj Kumar, Senior DR

Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.41/Del./2013 (ASSESSMENT YEAR : 2007-08) DCIT, Circle 11 (1), vs. M/s. Everest Business Advisory India New Delhi. (P) Ltd., A – 1/B-27, Janakpuri, New Delhi – 110 058. (PAN : AABCE2871R) ITA No.1191/Del./2013 (ASSESSMENT YEAR : 2007-08) M/s. Everest Business Advisory India vs. DCIT, Circle 11 (1), (P) Ltd., New Delhi. A – 1/B-27, Janakpuri, New Delhi – 110 058. (PAN : AABCE2871R) (APPELLANT) (RESPONDENT) ASSESSEE BY: Ms. Vandana Bhandare, Advocate REVENU…

Everest Business Advisory India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 1191/DEL/2013[2007-08]Status: DisposedITAT Delhi15 Dec 2017AY 2007-08

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Ms. Vandana Bhandare, AdvocateFor Respondent: Shri Neeraj Kumar, Senior DR

Section 92CSection 92C(3)

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…