Co-ordinate Benches; 1. Genesis Integrating Systems (India) (P) Ltd. v. Dy. CIT

CAPITA INDIA PVT LIMITED (CAPITA INDIA),MUMBAI vs. NAFC DELHI, DELHI

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

…r with ITeS which is the case of the assessee in ITeS segment. In this regard, we find that the reliance placed by the ld. AR on the Co-ordinate Bench decision of Bangalore Tribunal in the case of Google (India) (P). Ltd., v. Dy DCIT [2013] 29 taxmann.com 412/55 SOT 489 is well founded wherein it was held as under:— "16. As far as (4) Apex Knowledge Solutions Pvt. Ltd., is concerned, we find that the assessee had taken objections before the TPO that it is functionally different, as it is provides services such as E-publishing knowledge based services etc. But TPO has rejected the objection on the ground the asses…

MAERSK GLOBAL SERVICE CENTRE INDIA P.LTD,MUMBAI vs. ASST CIT 15(2)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm Maersk Global Service A.C.I.T.-15(2)(2), Centres India Pvt. Ltd., Room No. 357, 3Th Floor, 3Rd, 4Th & 5Th Floor, Prudential Aayakar Bhavan, Building Central Avenue M.K. Road, Vs. Road, Hiranandani Business Mumbai-400020. Park, Powai, Mumbai-400076. Pan/Gir No. Aadcm 7786 M (Appellant) .. (Respondent)

…th ITeS which is the case of the assessee in ITeS segment. In this regard, we find 14 that the reliance placed by the ld. AR on the Co-ordinate Bench decision of Bangalore Tribunal in the case of Google (India) (P). Ltd., v. Dy DCIT [2013] 29 taxmann.com 412/55 SOT 489 is well founded wherein it was held as under:— "16. As far as (4) Apex Knowledge Solutions Pvt. Ltd., is concerned, we find that the assessee had taken objections before the TPO that it is functionally different, as it is provides services such as E-publishing knowledge based services etc. But TPO has rejected the objection on the ground the asses…