Comverse Network System India Pvt. Ltd.) v. DCIT

141 Taxmann.com 160High Court2022#22530 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 108(1)(e)Section 10B(3)Section 10TA(e)Section 10TA(g)Section 144B Section 234A

Issues it is cited on

comparable companies transfer pricing adjustment associated enterprise international transaction transfer company india business

Judgments citing Comverse Network System India Pvt. Ltd.) v. DCIT

Gbt India Private Limited, New Delhi vs. ACIT, OSD, Delhi

In the result, the assessee’s appeal is allowed as above

ITA 1764/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Nov 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(3)Section 234ASection 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1764/Del/2022, A.Y. 2018-19 GBT India Private Limited Assistant Commissioner G-21, Ground Floor, of Income Tax, OSD, Salcon Rasvilas, Plot No. D-1, Vs. Civic Centre, Minto Road, Saket District Centre, New Delhi New Delhi PAN: AAFCG5409D (Appellant) (Respondent) Appellant by Sh. Prashant Meharchandani, Adv. Shri Jinendra Kataria, Advocate Respondent by Shri Dharm Veer Singh, CIT(DR) Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/11/2025 Da…

Spectraforce Technologies (India) Private Limited, Pune vs. ACIT, Circle 5, Pune

In the result, appeal of the assessee is partly allowed for statistical purposes as per terms indicated hereinabove

ITA 2853/PUN/2024[AY 2021-22]Status: DisposedITAT Pune18 Jul 2025

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri S. Raghunathan and Shri Abhiroop Bhargav KFor Respondent: Shri Prakash L. Pathade

Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2853/PUN/2024 Assessment Year : 2021-22 Spectraforce Technologies (India) Vs. ACIT, Circle-5, Private Limited, Pune 203, Pentagon Towers P-2, Magarpatta City, Hadapsar, Pune 411028, Maharashtra PAN : AAICS5861J Appellant Respondent Appellant by : Shri S. Raghunathan and Shri Abhiroop Bhargav K. Respondent by : Shri Prakash L. Pathade Date of hearing : 24.04.2025 Date of pronouncement : 18.07.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMB…

Juniper Networks India Private Limited, Mumbai vs. Dy CIT-Central Circle-2(4), Mumabi

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

ITA 721/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Aug 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blejuniper Networks India Private Limited V. Dcit – Central Circle – 2(4) Unit 103, Platina, 1St Floor Pratishtha Bhavan Plot No. C-59, G-Block Old Cgo Annexe Bandra Kurla Complex Maharishi Karve Road Bandra (E), Mumbai -400051 Mumbai - 400020 Pan: Aaacj8542K (Appellant) (Respondent)

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Juniper Networks India Private Limited v. DCIT – Central Circle – 2(4) Unit 103, Platina, 1st Floor Pratishtha Bhavan Plot No. C-59, G-Block Old CGO Annexe Bandra Kurla Complex Maharishi Karve Road Bandra (E), Mumbai -400051 Mumbai - 400020 PAN: AAACJ8542K (Appellant) (Respondent) Assessee Represented by : Shri Vijay Mehta & Shri Komal Mehta Department Represented by : Shri Jasdeep Singh Date of Conclusion of Hearing : 10.05.2023 Date of Pronoun…