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.

Giesecke & Devrient India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 5924/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 143(3)Section 144C

…essee is providing and assigning software services to its AE alone without acquiring any intellectual property rights in the work done by it in the development of software. The Hon’ble Delhi 31 High Court in CIT vs. Agnity India Technologies (P) Ltd. (2013) 219 Taxmann 26 (Del) considered the giantness of Infosys Ltd., in terms of risk profile, nature of services, number of employees, ownership of branded products and brand related profits, etc. in comparison with such factors prevailing in the case of Agnity India Technologies Pvt. Ltd., being, a captive unit providing software development services without hav…

Pr Commissioner vs. M/S Novell Software Development

ITA/232/2017HC Karnataka10 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 260A

…1/12 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 10th DAY OF AUGUST 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.232/2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-5, BMTC COMPLEX, KORMANGALA, BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(2), BANGALORE. …APPELLANTS (By Mr. E.I. SANMATHI, ADV.) AND: M/S. NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD, BAGMANE TECH PARK, ‘D’ BLOCK, NO.65/2, C.V.RAMANNAGAR, ‘LAUREL’, BLOCK-D, BAGMANE TECH PARK, C.V.RAMAN NAGAR,…

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

…gh-end knowledge process outsourcing services, whereas assessee is a captive service provider to its Associated Enterprises only. He placed reliance upon the decision of Hon'ble Delhi High Court in the case of CIT v. Agnity India Technologies (P.) Ltd. [2013] 36 Taxmann.com 289 and PCIT vs. Evalueserve SEZ (Gurgaon) Pvt.Ltd in ITA No. 241/2018 vide order dated 26/02/18. It was further submitted that, it also provides product based solutions such as source to pay business platform, Hire to retire business platform, Order management business platform, Newspaper in a box, Integrated Date Lifecycle Management solutio…

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)

…ses only. He placed reliance upon the decision of Hon'ble Delhi High Court in the case ITA 5339/Del/2011 A.Y. 2007-08 NTT Data Global Delivery Services P Ltd.(Formerly Keane Worldzen (I) Pvt.Ltd. ) vs. ITO of CIT v. Agnity India Technologies (P.) Ltd. [2013] 36 Taxmann.com 289. It was further submitted that, it also provides product based solutions such as source to pay business platform, Hire to retire business platform, Order management business platform, Newspaper in a box, Integrated Date Lifecycle Management solution, etc. It was submitted that Infosys BPO is a giant and a top BPO services provider. It has…

The Pr. Commissioner of Income Tax vs. M/S Ikanos Communication

ITA/319/2016HC Karnataka04 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…rders and heard the rival contentions. It is not disputed that Infosys brand has a significant intangible value and it had revenue from software product segment also. Hon’ble Delhi High Court in the case of CIT v. Agnity India Technologies P. Ltd (93 DTR 375), while affirming a decision of this Tribunal where it was held that Infosys Ltd could not be considered as a comparable, had upheld the view that it was a giant company in the area of development of software, assuming all risks leading to higher profits. Further in the case of Pegasystems Worldwide India P. Ltd (supra), which was also fo…

St- Ericsson India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 609/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.609/Del./2015 (ASSESSMENT YEAR : 2010-11) ST-Ericsson India Pvt. Ltd., vs. DCIT, Circle 24 (2), S – 327, Lower Ground Floor, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) ITA No.168/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 24 (2), vs. ST-Ericsson India Pvt. Ltd., New Delhi. S – 327, Lower Ground Floor, Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.D. Kapila…

DCIT, New Delhi vs. M/S. St Ericsson India Pvt. Ltd., New Delhi

ITA 168/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144C

Clear2Pay India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 594/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jun 2018AY 2012-13

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

For Appellant: Shri Manoneet Dalal, ARFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144CSection 234Section 4Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2788/Del./2017 (ASSESSMENT YEAR : 2011-12) M/s. Clear 2 Pay India Pvt. Ltd., vs. ITO, Ward 6 (2), (Earlier known as New Delhi. ISIS Infotech Solutions Pvt. Ltd.) House No.WZ-4A, Nangli Jalib B – 1, Janakpuri, New Delhi – 110 002. (PAN : AABCI3023R) ITA No.2744/Del./2017 (ASSESSMENT YEAR : 2011-12) ITO, Ward 6 (2), vs. M/s. Clear 2 Pay India Pvt. Ltd., New Delhi. (Earlier known as ISIS Infotech Solutions Pvt. Ltd.) House No.WZ-4A, Nangli Jalib B – 1, Janakpu…

Clear2Pay India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 2788/DEL/2017[2011-12]Status: DisposedITAT Delhi22 Jun 2018AY 2011-12

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

For Appellant: Shri Manoneet Dalal, ARFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144CSection 234Section 4Section 92Section 92C

ITO, New Delhi vs. M/S Clear 2 Pay India Pvt. Ltd., New Delhi

ITA 2744/DEL/2017[2011-12]Status: DisposedITAT Delhi22 Jun 2018AY 2011-12

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

For Appellant: Shri Manoneet Dalal, ARFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144CSection 234Section 4Section 92Section 92C

Hyundai Motor India Engineering Private Limited., Hyd, Hyderabad vs. DCIT, Circle-2(2), Hyderabad

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

ITA 87/HYD/2017[2012-13]Status: DisposedITAT Hyderabad08 Jun 2018AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Hyundai Motor India Engg. Pvt. Vs. Dy. Commissioner Of Income- Ltd., Hyderabad Tax, Circle – 2(2), Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: Shri K. Srinivasa Reddy

Section 139(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Hyundai Motor India Engg. Pvt. vs. Dy. Commissioner of Income- Ltd., Hyderabad tax, Circle – 2(2), Hyderabad. PAN – AABCH 7867 C (Appellant) (Respondent) Assessee by : Shri K.R. Vasudevan Revenue by : Shri K. Srinivasa Reddy Date of hearing 09-04-2018 Date of pronouncement 08-06-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal is preferred by the assessee against the order passed u/s 143(3) r.w.s. 92CA r.w.s.144C of t…

DCIT, Bangalore vs. M/S Emc Software and Services (India) Pvt. Ltd., Bangalore

In the result, the grounds relating to ITES raised by the Revenue is dismissed while that raised by the assessee is allowed

ITA 273/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Apr 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P.Boaz

For Appellant: Shri C.H Sundar Rao, CITFor Respondent: Smt.Tanmayee, Advocate

Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P.BOAZ ACCOUNTANT MEMBER ITA Nos.273/Bang/2016 (Asst. Year – 2011-12) The Dy. Commissioner of Income-tax, Circle-2(1)(2), 2nd Floor, BMTC Depot 80 Feet Road, 6th Block, Koramangala, Bengaluru-560095. …. Appellant Vs. M/s EMC Software and Services (India) Pvt. Ltd., (earlier known as EMC Data Storage (India) Pvt.Ltd. Prior to scheme of Amalgamation approved by the Hon’ble High Court of Karnataka) Bagmane Construction Pvt.Ltd., SEZ, Outer Ring Road, K.R.Puram, Doddanekundi Village,Bengaluru-560 048. P…

Tracmail (India) P.Ltd, Navi Mumbai vs. DCIT Cir 10(3)

ITA 7519/MUM/2012[2008-09]Status: DisposedITAT Mumbai05 Jan 2018AY 2008-09

For Appellant: S/Shri Ketan K VedFor Respondent: S/Shri Jayant Kumar-DR

Section 143Section 254(1)

…nion that it is a valid criteria that could be adopted for inclusion or exclusion of companies in a comparability study. Hon'ble Bombay High Court had followed earlier decision of Hon'ble Delhi High Court in the case of CIT v.Agnity India Technologies P. Ltd [93 DTR 375]. No doubt Hon'ble Delhi High Court in the case of Cryscapital Investment Advisors India P. Ltd (supra) had taken a different line of thinking that exceptionally high profit margins or fluctuating profits margin or turnover would by itself may not be a reason for exclusion. However in view of the judgment of Bombay High Court in the case of Pentai…

DCIT, New Delhi vs. M/S. Nokia India (P) Ltd., Gurgaon

In the result the appeal filed by the revenue is allowed partly for statistical purposes

ITA 2380/DEL/2010[2003-04]Status: PendingITAT Delhi06 Dec 2017AY 2003-04

Bench: Shri N.K. Saini & Smt. Beena A Pillaiay: 2003-04 Dcit, Circle 13(1) Vs. M/S Nokia India (P) Ltd. New Delhi 1 & 2 Floor, Tower A Sp Infocity Industrial Plot No.243 Udyog Vihar Ph I, Dundahera Gurgaon 122 016 Pan: Aaacn21790R (Appellant) (Respondent) Appellant By Sh. Vikash Srivastava, Adv. Respondent By Sh. Hk Choudhary, Cit, Dr Date Of Hearing 29.11.2017 Date Of 06.12.17 Pronouncement Order Per Beena A Pillaithe Present Appeal Has Been Filed By Revenue Against Order Dated 25/03/10 Passed By Ld.Cit(A)-Xx, New Delhi For Assessment Year 2003-04 On Following Grounds Of Appeal: “1. That On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Erred In Deleting The Disallowance Of Rs.57,23,201/- Out Of Foreign Travelling Expenses Made By The Ao. 2. That On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Erred In Restricting The Comparables To 11 Companies & In Rejecting The Remaining 39 Comparables Selected By The Tpo For The

Section 142(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-2’, NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2003-04 DCIT, Circle 13(1) vs. M/s Nokia India (P) Ltd. New Delhi 1 & 2 Floor, Tower A SP Infocity Industrial Plot no.243 Udyog Vihar Ph I, Dundahera Gurgaon 122 016 PAN: AAACN21790R (Appellant) (Respondent) Appellant by Sh. Vikash Srivastava, Adv. Respondent by Sh. HK Choudhary, CIT, DR Date of Hearing 29.11.2017 Date of 06.12.17 Pronouncement ORDER PER BEENA A PILLAI, JUDICIAL MEMBER The present appeal has been filed by revenue against order dated 25/03/1…

Element K India Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6277/DEL/2012[2008-09]Status: DisposedITAT Delhi22 Nov 2017AY 2008-09

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

For Appellant: Shri Ashwani Taneja, Advocate and Shri Shantanu Jain, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR

Section 10ASection 133(6)Section 143Section 144CSection 234Section 271(1)(c)Section 92Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6277/Del./2012 (ASSESSMENT YEAR : 2008-09) M/s. Element K India Pvt. Ltd., vs. ITO, Ward 11 (1), No.670, Sector 17, Pocket A, New Delhi. Dwarka, South Delhi, New Delhi – 110 078. (PAN : AAACE9836D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ashwani Taneja, Advocate and Shri Shantanu Jain, Advocate REVENUE BY : Shri H.K. Choudhary, CIT DR Date of Hearing : 11.10.2017 Date of Order : 22.11.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, M/s.…

Nec Technologies India Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

The appeal of the assessee is allowed

ITA 1102/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Oct 2017AY 2010-11

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

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1102/Del./2015 (ASSESSMENT YEAR : 2010-11) M/s. NEC Technologies India Ltd., vs. DCIT, (formerly known as NEC HCL Systems Circle 18(1), Technologies Ltd.), New Delhi. Unit No.1, 2nd Floor, TDI Centre, Commercial Plot No.7, Jasola, New Delhi – 110 025. (PAN : AACCN2062Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, S/Shri Neeraj Jain & Rami Katyal, Advocates REVENUE BY : Shri H.K. Choudhary, CIT DR Date of Hearing : 05.10.2017 Date…

DCIT, New Delhi vs. M/S. Sony Mobile Communications International Ab, New Delhi

In the result, the appeal is partly allowed

ITA 6751/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2017AY 2010-11

Bench: : Shri S.K. Yadav & Shri L.P. Sahu

Section 10ASection 143(3)Section 144C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘I-2’, New Delhi Before : Shri S.K. Yadav, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No.6006/Del./2014 Assessment Year: 2010-11 Sony Mobile Communications vs. D.D.I.T., Circle 2(2), International, AB (India Branch International Taxation, Office, A-31, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, New Delhi. PAN – AAGCS 4829J (Appellant) (Respondent) ITA No.6751/Del./2014 Assessment Year: 2010-11 vs. Sony Mobile Communications D.D.I.T., Circle 2(2), International Taxation, International, AB (India Branch New Delhi. Office, A-31, Moh…

M/S. Sony Mobile Communications International Ab (India Branch Office), New Delhi vs. DDIT, New Delhi

In the result, the appeal is partly allowed

ITA 6006/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2017AY 2010-11

Bench: : Shri S.K. Yadav & Shri L.P. Sahu

Section 10ASection 143(3)Section 144C

Ge Be Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee’s appeal is partly allowed

ITA 1291/BANG/2012[2008-09]Status: DisposedITAT Bangalore13 Apr 2017AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri N. Venkataraman, Sr. CounselFor Respondent: Shri G. R. Reddy, CIT (DR) (ITAT)-1, Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1291/Bang/2012 (Assessment Year : 2008-09) M/s. GE BE Pvt. Ltd., Vs. Dy. Commissioner of Income 60, EPIP, Whitefield, Tax, Bangalore-560 066 Circle 11(3), Bangalore. PAN AAACG 6714A Appellant Respondent. Appellant By: Shri N. Venkataraman, Sr. Counsel. Respondent By: Shri G. R. Reddy, CIT (DR) (ITAT)-1, Bengaluru. Date of Hearing: 14.03.2017. Date of Pronouncement: 13.04.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the assessee is dir…

M/S Thomson Reuters India Services Private Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, the assessee’s appeal is allowed/ treated as allowed

ITA 1206/BANG/2011[2007-08]Status: DisposedITAT Bangalore06 Apr 2017AY 2007-08

Bench: Smt. Asha Vijayaraghavan & Shri. S. Jayaraman

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT - DR

Section 10ASection 143(3)Section 234B

…IT(TP)A.1206/Bang/2011 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T (TP).A No.1206/Bang/2011 (Assessment Year : 2007-08) M/s. Thomson Reuters India Services P. Ltd, (Formerly known as Thomson Corporation (International) P. Ltd,) Divyashree Technonopolis, 36/2 & 124, Yamalur Village, Varthur Hobli, Off HAL Airport Road, Bengaluru 560 047 .. Appellant PAN : AAACW1663L v. Additional Commissioner of Income-Tax, Range -12, Bengaluru .. Respondent Assessee by : Shri. T. Suryanarayana, A…