CIT v. HMA Data Systems (P) Ltd.

63 Taxmann.com 144High Court2015#21190 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 250Section 36(2)Section 92C(2)Section 92CA(1)Section 92CA(3)
Read the full judgment

Issues it is cited on

economic adjustmentprofit split methodcomparable uncontrolled price methodtransfer pricing ordersection 92ca(1)transactional net margin methodcup methodcomparable companiesmost appropriate methodsection 92ca(3)admission of additional evidencesundry creditors

Judgments citing CIT v. HMA Data Systems (P) Ltd.

M/S Geodis Overseas Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2017[2004-05]Status: DisposedITAT Delhi13 Aug 2025AY 2004-05

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3195/DEL/2017 Assessment Year: 2003-04 ITA No. 3196/DEL/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner of Building No.5,Tower B, Income Tax, 10th Floor, DLF Cyber City, Company Circle- II(1), Phase III, Gurgaon Chennai-34 PIN: 122 002 PAN No. AAACC6168L (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv. & Shri Kashish Gupta, AR Department by: Ms. Neeju Gupta, Sr. DR Date of Hearing: 21.07.2025 Date of pronouncement: 13…

M/S Geodis Overseas Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 3195/DEL/2017[2003-04]Status: DisposedITAT Delhi13 Aug 2025AY 2003-04

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3195/DEL/2017 Assessment Year: 2003-04 ITA No. 3196/DEL/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner of Building No.5,Tower B, Income Tax, 10th Floor, DLF Cyber City, Company Circle- II(1), Phase III, Gurgaon Chennai-34 PIN: 122 002 PAN No. AAACC6168L (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv. & Shri Kashish Gupta, AR Department by: Ms. Neeju Gupta, Sr. DR Date of Hearing: 21.07.2025 Date of pronouncement: 13.0…

Dr. Bhim Rao Ambedkar Mahasang Haryana, Faridabad vs. CIT (Exemptions), Chandigarh/Faridabad

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2023[NA]Status: DisposedITAT Delhi08 Apr 2025

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3195/DEL/2017 Assessment Year: 2003-04 ITA No. 3196/DEL/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner of Building No.5,Tower B, Income Tax, 10th Floor, DLF Cyber City, Company Circle- II(1), Phase III, Gurgaon Chennai-34 PIN: 122 002 PAN No. AAACC6168L (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv. & Shri Kashish Gupta, AR Department by: Ms. Neeju Gupta, Sr. DR Date of Hearing: 21.07.2025 Date of pronouncement: 13…

Agribiotech Industries Limited, Jaipur vs. ACIT, Jaipur

Appeal is disposed off accordingly

ITA 367/JPR/2017[2013-14]Status: DisposedITAT Jaipur15 Sept 2017AY 2013-14
For Appellant: Shri Himanshu Goyal (C.A.)For Respondent: Shri R.A. Verma (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 367/JP/17 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s Agribiotech Industries Pvt. Ltd., The ACIT, Vs. SP-825, Road No. 14, VKI Area, Circle-4 Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No.: AAFCA1695R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrhdh vksj ls@Assessee by : Shri Himanshu Goyal (C.A.) jktLo dh vksj ls@Revenue by : Shri R.A. Verma (…

CIT v. HMA Data Systems (P) Ltd. (63 Taxmann.com 144) — Cited in 4 Judgments | BharatTax