How many judgments cite CIT v. Principal Global Services (P.) Ltd.?

19 judgments on BharatTax cite CIT v. Principal Global Services (P.) Ltd. (95 Taxmann.com 315), spanning 2018 to 2024.

CIT v. Principal Global Services (P.) Ltd.

95 Taxmann.com 315High Court2018#6171 most cited

What is CIT v. Principal Global Services (P.) Ltd. authority for?

Companies with a significant difference in turnover and business model from an assessee, particularly where one provides services only to its associated enterprise and the other to the open market, are not considered comparable for determining the arm's length price (ALP).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Principal Global Services · Principal Global Services (P.) Ltd. · transfer pricing · ALP · comparable cases · functional difference · turnover difference · associated enterprise · Infosys BPO Limited · M/s. Infoys Technology Ltd. · Agnity India Technologies · Pentair Water India

Also reported as

257 Taxmann 244

Judgments citing CIT v. Principal Global Services (P.) Ltd.

ISOFT HEALTH MANAGEMENT INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

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

ITA 976/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 May 2024AY 2010-11

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.976/Chny/2015 िनधा"रण वष"/Assessment Year: 2010-11 M/S. Isoft Health Management India Vs The Deputy Commissioner Of Private Limited, 4Th Floor, Capital . Income Tax, Towers, No. 180, Kodambakkam High Corporate Circle 2(2), Road, Nungambakkam, Chennai 600 034. Chennai 600 034. [Pan: Aalcs8600A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaragahavan, Advocate ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 15.05.2024 घोषणा की तारीख /Date Of Pronouncement : 31.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 23.02.2015 Passed By The Assessing Officer Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Vikram Vijayaragahavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.976/Chny/2015 िनधा"रण वष"/Assessment Year: 2010-11 M/s. iSoft Health Management India Vs The Deputy Commissioner of Private Limited, 4th Floor, Capital . Income Tax, Towers, No. 180, Kodambakkam High Corporate Circle 2(2), Road, Nungambakkam, Chennai 600 034. Chennai 600 034. [PAN: AALCS8600A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Ap…

TURNER & TOWNSEND PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 25(2), NEW DELHI

In the result, Appeal of the assessee is allowed

ITA 8763/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Jun 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Mrinal Kumar, Sr. DFor Respondent: Shri Mrinal Kumar, Sr. D

Section 139(1)Section 143(2)Section 143(3)Section 144C

…1 Turner & Townsend Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 8763/DEL/2019 (A.Y. 2012-13) Turner & Townsend Pvt. Vs. ACIT Ltd. Circle-2592) Unit 02/03, Ground Floor, C. R. Building, I. P. Estate, B Wing, Art Guild Hosue, LBS Marg, Kurla West, New Delhi Mumbai, Maharashtra PAN No. AADCT0324J ( RESPONDENT ) ( APPELLANT ) Shri Mr. Bhaumik Goda, CA Assessee by : Department by: Shri Mrinal Kumar, Sr. D. R.; Date of Hearing 31.05.2023 Date of Pronouncement 28.06.20…

DATAMATICS GLOBAL SERVICES LTD,MUMBAI vs. DCIT 9(3)(1), MUMBAI

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

ITA 2260/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Datamatics Global Services Ltd. Dy. Cit-9(3)(1) Plot No. 58, Street No. 17, Mumbai Midc, Andheri (E), Vs. Mumbai – 400 093

For Appellant: Shri Harsh Shah/Pratik Poddar/For Respondent: Dr. Samuel Pitta

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Datamatics Global Services Ltd. Dy. CIT-9(3)(1) Plot No. 58, Street No. 17, Mumbai MIDC, Andheri (E), Vs. Mumbai – 400 093 PAN/GIR No. AAACD 4471 B (Appellant) (Respondent) : Assessee by : Shri Harsh Shah/Pratik Poddar/ Paras Savla Revenue by : Dr. Samuel Pitta : 21.12.2022 Date of Hearing Date of Pronouncement : 17.03.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the transfer pricing adjustment of Rs.3,28,79,224/- in pursuance to the dir…

HSBC SECURITIES AND CAPITAL MARKETS (I) P.LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 702/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre

Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P. LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 4459/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre

Section 143(3)Section 92CSection 92D

DCIT 4(1), MUMBAI vs. HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P.LTD, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1661/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre

Section 143(3)Section 92CSection 92D

WEATHERFORD DRILLING & PRODUCTION SERVICES (INDIA) PVT. LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-2(1)(2),, VADODARA

In the result, appeal of the assessee is allowed

ITA 77/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad21 Nov 2022AY 2008-09

For Appellant: Shri Dhanesh Bafna, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 92C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2008-09 Weatherford Drilling & The ACIT, Production Services Circle-2(1)(2), (India) Pvt. Ltd., Vs Vadodara Block No. 74, (Respondent) Mukutnagar, Sokhada Road, Manjusar, Ta Savli, Baroda-391775 PAN: AAACW4068M (Appellant) Assessee by: Shri Dhanesh Bafna, A.R. & Ms. Chandni Shah, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 23-08-2022 Date of pronouncement : 21-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:…

FACEBOOK INDIA SERVICES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(1), HYDERABAD

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

ITA 2386/HYD/2018[2014-15]Status: DisposedITAT Hyderabad19 Sept 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 Facebook India Online Services Vs. The Deputy Commissioner Private Limited, Of Income Tax, 12Th Floor, Building No.20, Circle – 17(1), Unit 1203 & 1204, Hitech City, Hyderabad. Madhapaur, Hyderabad. Pan : Aabcf5150G. (Appellant) (Respondent) Assessee By: Shri Dhanesh Bafna & Chandni Shah Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 19.09.2022

For Appellant: Shri Dhanesh Bafna &For Respondent: Shri Rajendra Kumar – CIT-DR

Section 143(3)Section 271(1)(C)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 Facebook India Online Services Vs. The Deputy Commissioner Private Limited, of Income Tax, 12th Floor, Building No.20, Circle – 17(1), Unit 1203 & 1204, Hitech City, Hyderabad. Madhapaur, Hyderabad. PAN : AABCF5150G. (Appellant) (Respondent) Assessee by: Shri Dhanesh Bafna & Chandni Shah Revenue by: Shri Rajendra Kumar – CIT-DR Date of hearing: 20.07.2022 Date of pronouncement: 19.09.2022 O R D E R Per Laliet Kumar, J.M. The appeal of t…

GENERAL MILLS INDIA P.LTD,MUMBAI vs. ASST CIT RG 14(1)(2), MUMBAI

ITA 1804/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jul 2020AY 2010-11

Bench: Shri Saktijit Dey, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) Acit 14(1)(2) General Mills India Pvt. 460 Aayakarbhavan, 4Th Floor, Ltd. Alpha 8Th Floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. Acit 14(1)(2) बिधम/ Alpha 8Th Floor, Main Street 460 Aayakarbhavan, 4Th Hiranandani Garden, Powai, Floor, M. K. Marg, Vs. Mumbai-400076. Mumbai-400 020. अपीलाथीकीओरसे/ Appellant By : Sh. M. P. Lohia, Ar प्रत्यथीकीओरसे/Respondentby : Sh. Anani Mohan, Dr

For Appellant: Sh. M. P. Lohia, ARFor Respondent: Sh. Anani Mohan, DR

Section 143(2)Section 143(3)Section 144C(5)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM& SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) ACIT 14(1)(2) General Mills India Pvt. 460 AayakarBhavan, 4th floor, Ltd. Alpha 8th floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACG1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. ACIT 14(1)(2) बिधम/ Alpha 8th floor, Main Street 460 AayakarBhavan, 4th Hiranandani Gard…

M/S DASSAULT SYSTEMS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee stands partly allowed

ITA 1911/DEL/2016[2011-12]Status: DisposedITAT Delhi01 May 2020AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri O.P.Kantdassault Systems India Dy. Cit, Private Ltd. Circle-7(1), M-13 Lgf, Vs. New Delhi. South Extension-Ii, New Delhi-110049 Pan –Aaccd 7672A (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 144CSection 3Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER Dassault Systems India Dy. CIT, Private Ltd. Circle-7(1), M-13 LGF, Vs. New Delhi. South Extension-II, New Delhi-110049 PAN –AACCD 7672A (Appellant) (Respondent) Appellant By Sh. Vishal Kalra Adv. Sh. S.S. Tomer, Adv. Sh. Ankit Sahni, Adv. Respondent by Sh. Surendra Pal, CIT-DR ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal has been preferred by the assessee against the final assessment order dated 29.01.2016 passed u/s 143(3) read with sec…

ASST CIT (LTU) 1, MUMBAI vs. ADITYA BIRLA MINACS BPO P.LTD, MUMBAI

ITA 2217/MUM/2017[2011-12]Status: DisposedITAT Mumbai20 Mar 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12

For Appellant: Mr. Rajan Vora, ARFor Respondent: Mr. Suhas Kulkarni, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Aditya Birla Nuvo Limited Asst. Commissioner of [Successor to Aditya Birla Vs. Income Tax, LTU-1, World Minacs BPO Pvt. Ltd.] Aditya Trade Centre, 29th Floor, Birla Centre A-Wing, 4th Centre-1, Cuffe Parade, Floor, S.K. Ahire Marg, Worli Mumbai-400005. Mumbai-400030. PAN No. AAACC8690F Appellant Respondent Assessment Year: 2011-12 Asst. Commissioner of Aditya Birla Nuvo Limited Income Tax, LTU-1, World Vs. [Successor to Aditya Birla Trade C…

ADITYA BIRLA NUVO LTD,MUMBAI vs. ASST CIT 14(1)(1), MUMBAI

ITA 2039/MUM/2017[2011-12]Status: DisposedITAT Mumbai20 Mar 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12

For Appellant: Mr. Rajan Vora, ARFor Respondent: Mr. Suhas Kulkarni, DR

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

CLSA INDIA P.LTD,MUMBAI vs. DCIT CIR 4(1)(1), MUMBAI

In the result, the appeal is allowed

ITA 902/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Feb 2020AY 2011-12

Bench: Shri C N Prasad & Shri Rajesh Kumarassessment Year : 2011 -12 Clsa India P. Ltd., Dcit Cir 4(1)(1), (Formerly Cls India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. Pan Aaacc2262K (Appellant) (Respondent)

For Appellant: Mr Mukesh ButaniFor Respondent: Ms Jothilakshmi Nayak

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2011 -12 CLSA India P. Ltd., DCIT Cir 4(1)(1), (Formerly CLS India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. PAN AAACC2262K (Appellant) (Respondent) Appellant By : Mr Mukesh Butani, Ms Karishma Phatarphekar & Mr Harsh Shah Respondent By : Ms Jothilakshmi Nayak Date of Hearing :27.09.2019 Date of Pronouncement : 03.02.2020 O R D E R Per Rajesh Kumar, Accountant Member This appeal by the assessee is directed against the orde…

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…

DCIT-14(2)(1), MUMBAI vs. IIML ASSETS ADVISORS LTD, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 5261/MUM/2017[2011-12]Status: DisposedITAT Mumbai21 Jun 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5261/Mum./2017 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Circle–14(2)(1), Mumbai v/s IIML Assets Advisors Ltd. 4th Floor, Pharma Search House 72/73, Worli Hill Estate ……………. Respondent Dr. B.G. Kher Road, Worli Mumbai 400 018 PAN – AAJCS5304B ITA no.5027/Mum./2017 (Assessment Year : 2011–12) IIML Assets Advisors Ltd. (Formerly known as Saffron Asset Advisors Pvt. Ltd.) IL&FS Financial Centre ……………. Appellant Plot no.C–22, G–B…

J.P MORGAN ADVISORS INDIA P.LTD,MUMBAI vs. DCIT RG 3(2), MUMBAI

In the result, appeal is partly allowed

ITA 990/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.990/Mum./2014 (Assessment Year : 2009–10) J.P. Morgan Advisors India Pvt. Ltd. J.P. Morgan Tower, Off CST Road ……………. Appellant Kalina, Santacruz (E), Mumbai 400 098 PAN – AABCJ4509K v/s Dy. Commissioner of Income Tax ……………. Respondent Range–3(2), Mumbai IT(TP)A no.1754/Mum./2014 (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Range–3(2), Mumbai v/s J.P. Morgan Advisors India Pvt. Ltd. J.P. Morgan Tower, Off CST Road ……………. Respond…

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. SAS RESEARCH & DEVELOPMENT (INDIA) PVT. LTD.,, PUNE

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

ITA 1578/PUN/2014[2009-10]Status: DisposedITAT Pune24 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1539/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri M.P. Lohia

Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1539/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 SAS Research and Development (India) Pvt. Ltd., Level 2A and Level 3, Tower 5, Cyber City, Magarpatta, Hadapsar, अऩीऱाथी/Appellant Pune – 411013 …. PAN:AAECS8099L Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-6, Pune आयकर अपीऱ सं. / ITA No.1578/PUN/2014 यििाारण वषा / Assessme…

SAS RESEARCH AND DEVELOPMENT (INDIA) P. LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,

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

ITA 1539/PUN/2014[2009-10]Status: DisposedITAT Pune24 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1539/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri M.P. Lohia

Section 143(3)

NIHILENT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

ITA 304/PUN/2014[2009-10]Status: DisposedITAT Pune31 Aug 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.304/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri O.A. Mao

Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.304/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 Nihilent Limited, (Formerly Nihilent Technologies Limited) D - Block, 4th Floor, Weikfield IT City Infopark, Pune – 411014 PAN : ABBCN0867G अऩीऱाथी/Appellant …. Vs. The Assistant Commissioner of Income Tax, Circle – 2, Pune …. प्रत्यथी / Respondent अऩीऱाथी की ओर से / Appellant by : Shri Nikhil Pathak…