Cisco Systems (India) (P) Ltd. v. Dy. CIT

50 Taxmann.com 280Income Tax Appellate Tribunal2014#5866 most cited

What is Cisco Systems (India) (P) Ltd. v. Dy. CIT authority for?

Companies engaged in different activities, such as skill development, tourism research, and environment, are considered functionally different and not comparable to the assessee. Headcount is an appropriate allocation key for common indirect expenses within various business segments.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

Cisco Systems (India) (P) Ltd. v. Dy. CIT · ITAT · 2014 · functionally different comparables · skill development · tourism research · environment · headcount method · allocation of common expenses · software development services · marketing support service sector · section 92c · section 92d

Also reported as

66 SOT 82

Sections most often in play

Section 10BSection 115JBSection 143(3)Section 144C(3)Section 14ASection 92C(3)Section 92DSection 139(5)

Issues it is cited on

gaarmultiple year datasection 92c(3)section 92dfunctional analysisrelated party transactionstay petitionworking capital adjustmenttransactional net margin methodsection 115jb(2)comparable companiessection 10b

Judgments citing Cisco Systems (India) (P) Ltd. v. Dy. CIT

Niit Technologies Ltd., New Delhi vs. ACIT, Circle-18(2), New Delhi

Appeal is allowed for statistical

ITA 2890/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…1 ITA Nos. 2889 & 2890/Del/2018 ITA Nos. 2862 & 2863/Del/2018 THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11) Coforge Limited Vs. DCIT, Circle 18(2) (earlier known as NIIT [earlier Circle 3(1)] Technologies Ltd.) New Delhi. 8, Balaji Estate, 3rd Floor, Guru Ravi Das Marg, Kalkaji New Delhi - 110019 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACN0332P Appellant .. Respondent ITA Nos.2862 & 2863/Del/2018 (Assessment Years: 2009-10 & 2010-11) DCIT, Circle-4(2)…

Niit Technologies Ltd., New Delhi vs. ACIT, Circle-18(2), New Delhi

Appeal is allowed for statistical

ITA 2889/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…1 ITA Nos. 2889 & 2890/Del/2018 ITA Nos. 2862 & 2863/Del/2018 THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11) Coforge Limited Vs. DCIT, Circle 18(2) (earlier known as NIIT [earlier Circle 3(1)] Technologies Ltd.) New Delhi. 8, Balaji Estate, 3rd Floor, Guru Ravi Das Marg, Kalkaji New Delhi - 110019 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACN0332P Appellant .. Respondent ITA Nos.2862 & 2863/Del/2018 (Assessment Years: 2009-10 & 2010-11) DCIT, Circle-4(2)…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

Appeal is allowed for statistical

ITA 2863/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…1 ITA Nos. 2889 & 2890/Del/2018 ITA Nos. 2862 & 2863/Del/2018 THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11) Coforge Limited Vs. DCIT, Circle 18(2) (earlier known as NIIT [earlier Circle 3(1)] Technologies Ltd.) New Delhi. 8, Balaji Estate, 3rd Floor, Guru Ravi Das Marg, Kalkaji New Delhi - 110019 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACN0332P Appellant .. Respondent ITA Nos.2862 & 2863/Del/2018 (Assessment Years: 2009-10 & 2010-11) DCIT, Circle-4(2)…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

Appeal is allowed for statistical

ITA 2862/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…1 ITA Nos. 2889 & 2890/Del/2018 ITA Nos. 2862 & 2863/Del/2018 THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11) Coforge Limited Vs. DCIT, Circle 18(2) (earlier known as NIIT [earlier Circle 3(1)] Technologies Ltd.) New Delhi. 8, Balaji Estate, 3rd Floor, Guru Ravi Das Marg, Kalkaji New Delhi - 110019 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACN0332P Appellant .. Respondent ITA Nos.2862 & 2863/Del/2018 (Assessment Years: 2009-10 & 2010-11) DCIT, Circle-4(2)…

Aglient Technologies (International) Private Limited, Gurgaon vs. DCIT Circle-1(1), Gurgaon

In the result, the appeal is partly allowed

ITA 6727/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Jun 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2015-16 Agilent Technologies Vs. Dcit, (International) Private Ltd., Circle-1(1), Plot No. Cp-11, Sector-8, Gurgaon Imt Manesar, Gurgaon Pan :Aadca4115C (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 Agilent Technologies Vs. DCIT, (International) Private Ltd., Circle-1(1), Plot no. CP-11, Sector-8, Gurgaon IMT Manesar, Gurgaon PAN :AADCA4115C (Appellant) (Respondent) Appellant by Sh. Rohit Tiwari, Advocate Ms. Tanya, Advocate Respondent by Sh. Rajesh Kumar, CIT (DR) Date of hearing 22.03.2023 Date of pronouncement 16.06.2023 ORDER PER SAKTIJIT DEY, JM: The present appeal has been filed by the assessee challenging the final assessment or…

Mfx Infotech Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 251/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 251/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 133(6)Section 143(3)Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 251/Bang/2021 (Assessment Year: 2016-17) M/s. MFX Infotech Pvt. Ltd. vs DCIT, Circe - 4(1)(2) 3/3/2 Quess House, Sarjapur BMTC Building, 80 Feet Road Ambalipura Road 6th Block, Koramangala Bengaluru 560095 Bellandur Gate Bengaluru 560102 PAN – AAJCM2530P (Appellant) (Respondent) Assessee by: Shri Padamchand Kincha, CA Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 27/09/2022 Date of pronouncement: 21/10/2022 O R D E R Per: Padmavat…

Deputy Commissioner of Income Tax Officer Circle-3(1)(1), Bangalore vs. M/S Fmc India Private Limited, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

ITA 2732/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2
Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

M/S Fmc India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

ITA 2611/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2
Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

M/S. Blue Coat Network (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 2623/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Jul 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2623/Bang/2019 Assessment Year : 2015-16 M/S. Blue Coat Network (India) Pvt. Ltd., Unit No. 1001 & 1002, The Deputy 10Th Floor, Rmz Campus Commissioner Of 8-B, Income Tax, Plot No. C-L, Sarjapur Circle – 1(1)(2), Marathalli Outer Ring Bangalore. Vs. Road, Bangalore – 560 037. Pan: Aahcs7844Q Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 14-06-2022 Date Of Pronouncement : 29-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 22/10/2019 Passed By Ld.Dcit, Circle -1 (1)(2), Bangalore For A.Y. 2015-16 On Following Grounds Of Appeal:

For Appellant: Shri Chavali Narayan, CA
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2623/Bang/2019 Assessment Year : 2015-16 M/s. Blue Coat Network (India) Pvt. Ltd., Unit No. 1001 & 1002, The Deputy 10th Floor, RMZ Campus Commissioner of 8-B, Income Tax, Plot No. C-L, Sarjapur Circle – 1(1)(2), Marathalli Outer Ring Bangalore. Vs. Road, Bangalore – 560 037. PAN: AAHCS7844Q APPELLANT RESPONDENT Assessee by : Shri Chavali Narayan, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 14-06-2022 Date of Pronouncement : 29-07-2022…

M/S Tyco Fire & Security India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, the appeal filed by assessee stands partly allowed as indicated hereinabove

ITA 3363/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3363/Bang/2018 Assessment Year : 2014-15 M/S. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner Of D-601, Rmz Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. Pan: Aabct0087C Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 05-01-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against The Final Assessment Order Dated 26.10.2018 Passed By The Ld.Acit, Circle – 7(1)(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Tyco Fire & Security India Private Limited (Hereinafter Referred To As "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Dated October 26, 2018 Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 ("The Act") Pursuant To The Directions Dated September 20, 2018 Issued By The Dispute Resolution Panel (Hereinafter Referred To As The "Drp") U/S 144C (5) Of The Act (`The Impugned Order') Inter-Alia On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law:

For Appellant: Shri Rajan Vora, CA
Section 133(6)Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 3363/Bang/2018 Assessment Year : 2014-15 M/s. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner of D-601, RMZ Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. PAN: AABCT0087C APPELLANT RESPONDENT Assessee by : Shri Rajan Vora, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 05-01-2022 Date of Pronouncement : 30-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

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

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 314/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Jan 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.314/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 143(3)

…IT(TP)A No.314/Bang/2016 M/s. Meritor CVS India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.314/Bang/2016 Assessment Year: 2011-12 M/s. Meritor CVS India (P) Ltd. Tower 1, IT Sector SEZ, Mylasandra, Kengeri Hobli, RVCE Post Vs. ITO Ward-4(1)(3) Bangalore-560 059 Bangalore PAN NO : AAFCM7571E APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 05.01.2021 Date of Pronouncement : 05.01.2021 O R D E R PER B.R. BAS…

Aspect Technology Center (India) Private Limited, Bangalore vs. ITO, Bangalore

In the result appeal by the Assessee and the appeal by the Revenue are partly allowed, to the extent indicated in this order

ITA 187/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jul 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.187/Bang/2016 Assessment year: 2011-12 Aspect Technology Center (India) Vs. The Income Tax Officer, Private Limited, Ward 1(1)(2), Embassy Star, 2nd Floor, No.8, Bangalore. Palace Road, Vasanthnagar, Bangalore – 560 052. PAN: AACCC 3490K APPELLANT RESPONDENT IT(TP)A No.175/Bang/2016 Assessment year: 2011-12 The Income Tax Officer, Vs. Aspect Technology Center (India) Ward 1(1)(2), Private Limited, Bangalore. Bangalore – 560 052. PAN: AACCC 3490K APPELLANT RE…

ITO, Bangalore vs. M/S Aspect Technology Centre India Pvt. Ltd., Bangalore

In the result appeal by the Assessee and the appeal by the Revenue are partly allowed, to the extent indicated in this order

ITA 175/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jul 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.187/Bang/2016 Assessment year: 2011-12 Aspect Technology Center (India) Vs. The Income Tax Officer, Private Limited, Ward 1(1)(2), Embassy Star, 2nd Floor, No.8, Bangalore. Palace Road, Vasanthnagar, Bangalore – 560 052. PAN: AACCC 3490K APPELLANT RESPONDENT IT(TP)A No.175/Bang/2016 Assessment year: 2011-12 The Income Tax Officer, Vs. Aspect Technology Center (India) Ward 1(1)(2), Private Limited, Bangalore. Bangalore – 560 052. PAN: AACCC 3490K APPELLANT RE…

Nov India P.Ltd, Navi Mumbai vs. CIT (A) 17, Mumbai

In the result, these grounds of appeal are allowed for statistical purpose

ITA 2832/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2020AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singhm/S Nov India Pvt. Ltd. Dcit Range-8(2) Plot No. R-497, T.T. C Industrial Mumbai. Area, Midc, Rabale, Navi Mumbai-400701. Vs. Pan: Aadcr4279E Appellant Respondent : Shri Arjit Chakravarty With Appellant By Shri Abhishek Tilak (Ar) Respondent By : Shri Udal Raj Singh (Cit-Dr) Date Of Hearing : 07.01.2020 Date Of Pronouncement : 10.01.2020 Order Under Section 254(1)Of Income Tax Act

For Respondent: Shri Arjit Chakravarty with
Section 143(3)Section 254(1)Section 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Nov India Pvt. Ltd. DCIT Range-8(2) Plot No. R-497, T.T. C Industrial Mumbai. Area, MIDC, Rabale, Navi Mumbai-400701. Vs. PAN: AADCR4279E Appellant Respondent : Shri Arjit Chakravarty with Appellant by Shri Abhishek Tilak (AR) Respondent by : Shri Udal Raj Singh (CIT-DR) Date of Hearing : 07.01.2020 Date of Pronouncement : 10.01.2020 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order o…

Corning Sas- India Branch Office, Gurgaon vs. DDIT, New Delhi

ITA 5713/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Jun 2018AY 2008-09

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Neeraj Jain, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR
Section 143Section 144C

…ght exclusion of Apitco on the ground of functional dissimilarity; non-availability of segmental data; it being a 100% Government organisation and relied upon the decisions of the coordinate Benches of the Tribunal in Cisco Systems (India)(P) Ltd. vs. DCIT – 66 SOT 82, Ciena India (P.) Ltd. vs. DCIT – ITA No.2948 & 3324/Del/2013 for AY 2008-09, Avaya India Pvt. Ltd. vs. DCIT – ITA No.146/Del/2013 for AY 2008-09, International SOS Services India P. Ltd. vs. DCIT in ITA No.1631/Del/014 and Kobelco Cranes India P. Ltd. vs. ITO in ITA No.802/Del/2016. 13. Apitco was challenged by the assessee before the ld. DRP but…

M/S. Bg Exploration & Production India Ltd., Mumbai vs. JCIT, Dehradun

ITA 1170/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Apr 2017AY 2010-11

Bench: Shri I. C. Sudhir & Shri Prashant Maharishibg Exploration & Production Jcit, India Ltd, International Taxation, Bg House, Dehradun Vs. Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai Pan:Aaace4569K (Appellant) (Respondent) Dcit, Bg Exploration & Production International Taxation, India Ltd, Bg House, Lake Dehradun Boulevard Road, Hiranandani Vs. Business Park, Powai, Mumbai Pan: Aaace4569K (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Swain, CIT DR
Section 143(3)Section 144CSection 144C(5)Section 37(1)Section 92

…2010-11 B G Exploration and Production India Limited INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER BG Exploration & Production JCIT, India Ltd, International Taxation, BG House, Dehradun Vs. Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai PAN:AAACE4569K (Appellant) (Respondent) DCIT, BG Exploration & Production International Taxation, India Ltd, BG House, Lake Dehradun Boulevard Road, Hiranandani Vs. Business Park, Powai, Mumbai PAN: AAACE4569K (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra,…

M/S.Aptean Software India Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, the assessee’s appeal is allowed

ITA 1826/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Apr 2017AY 2012-13

Bench: Shri. Vijay Pal Rao

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. G. R. Reddy, CIT –DR-I
Section 143(3)Section 92C

…/2002, dt.31.03.2016. On turnover filter, the AR relied on ACIT v. Mcafee India P. Ltd 68 Taxmann.com 298 (Bang-Trib). Further, the AR sought exclusion on functional dissimilarity also based on this Tribunal decision in Cisco Systems (India) P. Ltd v. DCIT -50 Taxmann.com 280 , ay . 2009-10 and Saxo India P. Ltd v. ACIT -176 TTJ 540 (Del), DCIT v. Electronics for Imaging India P. Ltd 70 taxmann.com 299 (Bang-Trib), a y . 2010-11. Thus, the AR sought rejection of the comparables both on functional dissimilarity as well as on turnover filter. 04. Earlier, the ITAT had accepted the turnover range of Rs. 1 to…

Pangea3 Legal Database Systems P.Ld, Mumbai vs. ITO WD 3(2)(4), Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 2128/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

ITO 3(2)(4), Mumbai vs. Pangea 3 Legal Data Base Systems P.Ltd, Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 1958/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

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

In the result ground No. 3 of the appeal of the assessee is allowed

ITA 1255/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Sept 2016AY 2009-10

Bench: Smt Diva Singh & Shri Prashant Maharishiagilent Technologies Acit, (International) Pvt. Ltd, Circle-1, Vs. Plot No.-Cp-11, Sector-8, Gurgaon Imt Mangsar, Gurgaon Pan: Aadca4115C (Appellant) (Respondent)

For Appellant: Mr. Kanchan KaushalFor Respondent: Mr. Sunil Sharma, CIT DR
Section 143(3)Section 144CSection 234ASection 271(1)(c)Section 92

…Page 1 of 22 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Agilent Technologies ACIT, (International) Pvt. Ltd, Circle-1, Vs. Plot No.-CP-11, Sector-8, Gurgaon IMT Mangsar, Gurgaon PAN: AADCA4115C (Appellant) (Respondent) Assessee by : Mr. Kanchan Kaushal, Ms. Shruti Khimta, AR Revenue by: Mr. Sunil Sharma, CIT DR Date of Hearing 05/07/2016 Date of pronouncement 29/09/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by assessee against the order of the ld Assessing Officer (in short „AO‟) dated…

Cisco Systems (India) (P) Ltd. v. Dy. CIT (50 Taxmann.com 280) — Cited in 20 Judgments | BharatTax