How many judgments cite CIT v. Agnity India Technologies (P.) Ltd.?

171 judgments on BharatTax cite CIT v. Agnity India Technologies (P.) Ltd. (36 Taxmann.com 289), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Agnity India Technologies (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 10B(3), Section 10(B)(2), Section 10B(2)(a), Section 12(4), Section 133(6), Section 143(3).

CIT v. Agnity India Technologies (P.) Ltd.

36 Taxmann.com 289High Court2013#568 most cited

What is CIT v. Agnity India Technologies (P.) Ltd. authority for?

The Delhi High Court holds that Infosys Ltd. is not comparable to a captive software development service provider for transfer pricing analysis, given its huge turnover, high profit margins, ownership of intangible intellectual property rights, branded products, and differing risk profile.

171

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Agnity India Technologies (P.) Ltd. · Agnity India Technologies · transfer pricing · comparable companies · Infosys comparability · captive service provider · software development · intangible intellectual property rights · turnover filter · risk profile · functional comparability · associated enterprises

Also reported as

219 Taxmann 2693 DTR 375

Sections most often in play

Section 10B(3)Section 10(B)(2)Section 10B(2)(a)Section 12(4)Section 133(6)Section 143(3)Section 144B Section 144C(13)

Issues it is cited on

captive service provider working capital adjustment far analysis related party transaction comparable companies tested party transactional net margin method most appropriate method intangible assets associated enterprises section 10a tnmm

Judgments citing CIT v. Agnity India Technologies (P.) Ltd.

John Deere India Pvt. Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

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

ITA 2775/PUN/2016[2011-12]Status: DisposedITAT Pune29 Jan 2020AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijay Bhaskar Reddy

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.2663/PUN/2016 नििाारण वषा / Assessment Year : 2011-12 Deputy Commissioner of Income Tax, Circle – 14, Pune .......अऩीऱाथी / Appellant बिाम / V/s. John Deere India (P) Ltd., Cyber City, Magarpatta City, Hadapsar, Pune – 411013 PAN : AAACJ4233B ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.2775/PUN/2016 नििाारण वषा / Assessment Year : 2011-12 John Deere India Pvt. Ltd., Tower XIV, Cyber City, Magarpatta…

Deputy Commissioner of Income Tax, Pune vs. John Deere India (P) Ltd., Pune

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

ITA 2663/PUN/2016[2011-12]Status: DisposedITAT Pune29 Jan 2020AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijay Bhaskar Reddy

Evalueserve.Com P.Ltd, New Delhi vs. ACIT, Circle-8(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 5148/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jan 2020AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Dinesh Antil. Sr. DR

…ith the tested company, which could be a capital service provider without much intangible and risks. 25. In this context it requires to be noted that the ITAT also referred to the decision of this Court CIT v. Agnity India Technologies Private Limited (2013) 36 Taxmann.com 289. 26. The Court may also note that the Karnataka High Court has in PCIT v. Softbrands (2018) 406 ITR 513 (Kar) noted as under: "48. The Tribunal of course is expected to act fairly, reasonably and rationally and should scrupulously avoid perversity in their Orders. It should reflect due application of mind when they assign reasons for retu…

ITO, New Delhi vs. M/S. Nagarro Software Pvt. Ltd., New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1608/DEL/2015[2009-10]Status: DisposedITAT Delhi27 Jan 2020AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[Assessment Year: 2009-10]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Maimun Alan, Sr - DR

…A). 47. In so far as exclusion of Infosys Ltd is concerned, the assessee has raised an objection on the turnover of this company and placed strong reliance on the decision of the Hon'ble High Court of Delhi in the case of Agnity India Technologies Pvt. Ltd 36 Taxmann.com 289 wherein it has been held that Infosys Ltd is not a proper comparable. The contentions of the assessee were dismissed by the TPO which were once again raised before the ld. CIT(A) and the ld. CIT(A) while excluding this company held as under: “The appellant has objected to the inclusion of Infosys in the final set of comparables. The turn…

Nagarro Software Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1542/DEL/2015[2009-10]Status: DisposedITAT Delhi27 Jan 2020AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[Assessment Year: 2009-10] Nagarro Software Pvt. Ltd Vs. The Income Tax Officer 19/20, Punjabi Bagh [East] Ward –13(1) New Delhi New Delhi Pan: Aabcn 5039 J [Assessment Year: 2009-10] The Income Tax Officer. Vs. Nagarro Software Pvt. Ltd Ward –13(1) 19/20, Punjabi Bagh [East] New Delhi New Delhi Pan: Aabcn 5039 J [Appellant] [Respondent]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Maimun Alan, Sr - DR

…T(A). 47. In so far as exclusion of Infosys Ltd is concerned, the assessee has raised an objection on the turnover of this company and placed strong reliance on the decision of the Hon'ble High Court of Delhi in the case of Agnity India Technologies Pvt. Ltd 36 Taxmann.com 289 wherein it has been held that Infosys Ltd is not a proper comparable. The contentions of the assessee were dismissed by the TPO which were once again raised before the ld. CIT(A) and the ld. CIT(A) while excluding this company held as under: “The appellant has objected to the inclusion of Infosys in the final set of comparables. The turno…

Aithent Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1020/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Jan 2020AY 2012-13

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

For Appellant: Shri Atul Ninawat, CAFor Respondent: Shri Surender Pal, CIT DR

Section 143

…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.1286/Del./2016 (Assessment Year : 2011-12) M/s. Aithent Technologies Pvt. Ltd., vs. ITO, Ward 1 (3), A – 16/9, Vasant Vihar, New Delhi. New Delhi – 110 057. (PAN : AAACS2319H) ITA No.1020/Del./2017 (Assessment Year : 2012-13) M/s. Aithent Technologies Pvt. Ltd., vs. ACIT, Circle 2 (1), A – 16/9, Vasant Vihar, New Delhi. New Delhi – 110 057. (PAN : AAACS2319H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Atul Ninawat, CA Ms. Shreya Singhal, CA REVENUE BY…

Aithent Technologies Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1286/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Jan 2020AY 2011-12

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

For Appellant: Shri Atul Ninawat, CAFor Respondent: Shri Surender Pal, CIT DR

Section 143

M/S. Amd India Private Ltd, Bangalore vs. Income-Tax Officer, Bangalore

In the result, the appeal is partly allowed

ITA 113/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Dec 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhit(Tp)A No.113/Bang/2018 Assessment Year: 2012-13

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER IT(TP)A No.113/Bang/2018 Assessment year: 2012-13 AMD India Private Limited, Vs. The Income Tax Officer, No.102 & 103, Export Promotion Ward 1(1)(3), Industrial Park, Bangalore. Whitefield Road, Bengaluru – 560 066. PAN: AAECA 6756C APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.12.2019 Date of Pronouncement : 05.12.2019 O R D E R Per N.V. Vasudevan, Vice President…

Evalueserve.Com Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is partly allowed

ITA 1814/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantita No. 1814/Del/2017, A.Y. 2012-13

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. H.K. Choudhary, CIT- DR

Section 143(3)Section 144

…ith the tested company, which could be a capital service provider without much intangible and risks. 25. In this context it requires to be noted that the ITAT also referred to the decision of this Court CIT v. Agnity India Technologies Private Limited (2013) 36 Taxmann.com 289. 26. The Court may also note that the Karnataka High Court has in PCIT v. Softbrands (2018) 406 ITR 513 (Kar) noted as under: 44 ITA No. 1814/Del/2017) "48. The Tribunal of course is expected to act fairly, reasonably and rationally and should scrupulously avoid perversity in their Orders. It should reflect due application of mind when t…

Mmodal Global Seriveces P.Ltd, Navi Mumbai vs. Asst CIT 15(2)(2), Mumbai

In the result, Ground Nos

ITA 970/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhm Modal Global Services Acit Circle-15(2)(2) Private Ltd. (Formerly Known As 480, Aayakar Bhavan, Cbay System (India) Pvt. Ltd.), M.K. Road, 3Rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa Ttc Industrial Area Midc, Thane Belapur Road, Airoli, Navi Mumbai-400708. Pan: Aaacc9165F Appellant Respondent Appellant By : Ms. Karishma R. Phatarphekar With Shri Harsh Shah & Shri Punit Bothra (Ar) Respondent By : Shri Nitin Shivraj K. Patil (Jt. Cit) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri PunitFor Respondent: Shri Nitin Shivraj K. Patil (Jt. CIT)

Section 143(3)Section 234Section 254(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M Modal Global Services ACIT Circle-15(2)(2) Private Ltd. (Formerly known as 480, Aayakar Bhavan, CBay System (India) Pvt. Ltd.), M.K. Road, 3rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa TTC Industrial Area MIDC, Thane Belapur Road, Airoli, Navi Mumbai-400708. PAN: AAACC9165F Appellant Respondent Appellant by : Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri Punit Bothra (AR) Respondent by : Shri Nitin Shivraj K. Patil (Jt. CIT) Dat…

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…

Acusis Software India Private Limited, Bangalore vs. ITO, Bangalore

In the result, the assessee's appeal is partly allowed for statistical purposes

ITA 169/BANG/2016[2011-12]Status: DisposedITAT Bangalore06 Sept 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.169/Bang/2016 (Assessment Year: 2011-12) M/S. Acusis Software India Private Vs. Income Tax Officer, Limited, Ward 1(1)(1), No.17/2, Dollars Chamber, Bangalore. Lalbagh Road, Bangalore-560 027 Pan: Aadca 2415P (Appellant) (Respondent)

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Dr. P. V. Pradeep Kumar, CIT(D.R)

Section 10ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.169/Bang/2016 (Assessment Year: 2011-12) M/s. Acusis Software India Private Vs. Income Tax Officer, Limited, Ward 1(1)(1), No.17/2, Dollars Chamber, Bangalore. Lalbagh Road, Bangalore-560 027 PAN: AADCA 2415P (Appellant) (Respondent) Assessee By: Shri Chavali Narayan, C.A. Revenue By: Dr. P. V. Pradeep Kumar, CIT(D.R) Date of Hearing : 09.07 .2019 Date of Pronouncement : 06.09.2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : The assess…

M/S. Nokia Solutions and Networks India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the appeal filed by the assessee in ITA No/

ITA 2810/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Pavan Kumar Gadale[A.Y 2009-10] Nokia Solutions & Networks India Pvt Ltd Vs. The A.C.I.T. 7Th Floor, Building No. 9A Circle – 13(1) Dlf Cyber City, Sector 25A New Delhi Gurgaon - Haryana

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR

Section 143(3)Section 144C(2)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER [A.Y 2009-10] Nokia Solutions and Networks India Pvt Ltd Vs. The A.C.I.T. 7th Floor, Building No. 9A Circle – 13(1) DLF Cyber City, Sector 25A New Delhi Gurgaon - Haryana PAN No: AACCN 3871 F [Appellant] [Respondent] Date of Hearing : 22.08.2019 Date of Pronouncement : 23.08.2019 Assessee by : Shri Deepak Chopra, Adv Shri Amit Srivastava, Adv Shri Ankul Goyal, Adv Revenue by : Shri Sanjay I Bara, CIT-DR ORDER PER N.K. BILLAIYA, AM:- This appe…

Infor (India) Private Limited, Hyderabad vs. Dy.Commissioner of Income Tax, Cirlcle-2(1), Hyderabad

In the result, the assessee’s appeals for the A

ITA 2307/HYD/2018[2014-15]Status: DisposedITAT Hyderabad06 Aug 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri Sunil Moti LalaFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 143(3)Section 92C

…ITA Nos 161 and 2307 of 2018 Infor India P Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.161 and 2307/Hyd/2018 Assessment Years : 2013-14 & 2014-15 M/s. Infor (India) P Ltd Vs. Dy. Commissioner of (formerly known as Infor Income Tax, Circle 2(1) Global Solutions (India) P Hyderabad Ltd Hyderabad PAN:AAACB6197Q (Appellant) (Respondent) Assessee by: Sri Sunil Moti Lala Revenue by: Sri Y.V.S.T. Sai, CIT-DR Date of hearing: 09/05/2019 Date of pronouncement: 06/08/2019 ORDER…

Infor (India) Private Limited (Formerly Known Infor Global Solutions (India) Private Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad

In the result, the assessee’s appeals for the A

ITA 161/HYD/2018[2013-14]Status: DisposedITAT Hyderabad06 Aug 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri Sunil Moti LalaFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 143(3)Section 92C

Ipass India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed revenue stands dismissed

ITA 2093/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Smt.Beena Pillai, Jm Ita No.2093(Bang)/2017 (Assessment Year : 2012-13) M/S Ipass India Pvt.Ltd., Level 5, Prestige Solitaire, Brunton Road, Bangalore-560 025. Panno.Aabcg3659H Appellant Vs The Deputy Commissioner Of Income Tax, Circle-3(1)(1), Bangalore Respondent & Ita No.2112(B)/2017 (Assessment Year : 2012-13) (By Assessee) Appellant By : Shri Chavali Narayan, Ca Revenue By : Shri R.N.Siddappaji, Add.Cit

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri R.N.Siddappaji, Add.CIT

Section 234BSection 250Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, AM AND SMT.BEENA PILLAI, JM ITA No.2093(Bang)/2017 (Assessment Year : 2012-13) M/s iPass India Pvt.Ltd., Level 5, Prestige Solitaire, Brunton Road, Bangalore-560 025. PANNo.AABCG3659H Appellant Vs The Deputy Commissioner of Income tax, Circle-3(1)(1), Bangalore Respondent And ITA No.2112(B)/2017 (Assessment year : 2012-13) (By Assessee) Appellant by : Shri Chavali Narayan, CA Revenue by : Shri R.N.Siddappaji, Add.CIT Date of hearing : 16-07-2019 Date of pronouncement : 19-07-2019 O R D E R PER BEENA PILLAI,…

Income Tax Officer Ward-3(1)(1), Bangalore vs. M/S Ipass India Private Limited, Bangalore

In the result, the appeal filed revenue stands dismissed

ITA 2112/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Jul 2019AY 2012-13

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri R.N.Siddappaji, Add.CIT

Section 234BSection 250Section 92C(2)

M/S. Emc Software and Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 523/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(Tp)A No.523/Bang/2017 Assessment Year : 2012-13 M/S. Emc Software & Services Vs. The Assistant Commissioner Of India Private Limited, Income Tax, Circle – 2(1)(2), 2Nd Floor, (Successor In The Interest Of Emc Bmtc Depot, 80 Feet Road, 6Th Data Storage Systems (India) Private Limited), Block, Koramangala, Bagmane World Technology Bangalore – 560 095. Centre, Sez, Mahadevapura, Doddanekundi Village, K. R. Puram Hobli, Bangalore – 560 048. Pan : Aabce 0989 Q Appellant Respondent Assessee By : Ms. Tanmayee Rajkumar, Advocate : Revenue By Shri. Pradeep Kumar, Cit Date Of Hearing : 02.05.2019 Date Of Pronouncement : 03.07.2019

For Appellant: Ms. Tanmayee Rajkumar, Advocate

Section 143(3)Section 144C(13)Section 144C(5)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.523/Bang/2017 Assessment year : 2012-13 M/s. EMC Software and Services Vs. The Assistant Commissioner of India Private Limited, Income Tax, Circle – 2(1)(2), 2nd Floor, (successor in the interest of EMC BMTC Depot, 80 Feet Road, 6th Data Storage Systems (India) Private Limited), Block, Koramangala, Bagmane World Technology Bangalore – 560 095. Centre, SEZ, Mahadevapura, Doddanekundi Village, K. R. Puram Hobli, Bangalore – 560 048. PAN : AABCE 0989 Q APPELLANT R…

The DCIT, Circle-4(1)(1), Ahmedabad vs. M/S. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, appeal is dismissed

ITA 2686/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri S. Rifaur Rahmanआयकर अपील सं./ Ita No. 2686/Ahd/2017 "नधा"रण वष"/Assessment Year: 2011-12 The Dy. Commissioner Of Vs. M/S. Schutz Dishman Biotech Ltd Income-Tax, Bhadraraj Chambers, Nr. Swastik Circle 4(1)(1), Cross Road, Navrangpura, Ahmedabad Ahmedabad-380009 Pan : Aaccs 0988 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Vinod Tanwani, Sr Dr Assessee By : Shri Tp Hemani, Ar सुनवाई क" तार"ख/Date Of Hearing : 20/06/2019 घोषणा क" तार"ख /Date Of Pronouncement: 26/06/2019 आदेश/O R D E R Per Rajpal Yadav: The Revenue Is In Appeal Before The Tribunal Against The Order Of The Learned Cit(A)-8, Ahmedabad Dated 1St September 2017 Passed For Assessment Year 2011-12. 2. The Solitary Grievance Of The Revenue Is That Learned Cit(A) Has Erred In Deleting The Addition Of Rs.3,89,36,781/- Which Was Made By The Assessing Officer On The Recommendation Of Transfer Pricing Officer (Tpo) In The Value Of International Transactions Of The Assessee With Its Associated Enterprises (Ae).

For Appellant: Shri TP Hemani, ARFor Respondent: Shri Vinod Tanwani, Sr DR

Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘‘डी” अहमदाबाद। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 2686/Ahd/2017 "नधा"रण वष"/Assessment Year: 2011-12 The Dy. Commissioner of Vs. M/s. Schutz Dishman Biotech Ltd Income-tax, Bhadraraj Chambers, Nr. Swastik Circle 4(1)(1), Cross Road, Navrangpura, Ahmedabad Ahmedabad-380009 PAN : AACCS 0988 C अपीलाथ"/ (Appellan…

Asst CIT 10(3)(2), Mumbai vs. Pangea3 Legal Database P.Ltd, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1923/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR

Section 143(3)Section 144C(5)

…Assessment Year-2010-11 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1663/Mum.2015 (िनधा"रण वष" / Assessment Year: 2010-11) Pangea3 Legal Database Systems Pvt. Ltd. ACIT-10(3)(2) बनाम नाम नाम/ नाम Room No.212, 2nd floor 102-B, Leela Business Park Andheri Kurla Road Aaykar Bhavan, M.K. Road Vs. Andheri (E), Mumbai-400 060 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8581-H…