DBOI Glahal Services (P.) Ltd. v. Assistant Commissioner of Income-tax

74 Taxmann.com 83Reported decision2016#18241 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2020.

Judgments citing DBOI Glahal Services (P.) Ltd. v. Assistant Commissioner of Income-tax

Tyco Valves & Controls (India) Pvt. Ltd., Baroda vs. The Dy.CIT, Baroda Cir- 4, Baroda

In the result, Assessee’s appeal is partly allowed for statistical purpose

ITA 2993/AHD/2011[2007-08-]Status: DisposedITAT Ahmedabad22 Jan 2020

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N. Soparkar, Sr.AdvFor Respondent: Shri Mahesh Shah, CIT-DR

Section 10BSection 144C(5)Section 920(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.2993/Ahd/2011 ("नधा"रण वष"/Assessment Year : 2007-08) M/s. Tyco Valves & The DCIT बनाम/ Controls (I) P.Ltd. Circle-4 Vs. 302-A, Ivory Terrace Baroda RC Dutt Road Alkapuri,Baroda-390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACK 8809 L .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N. Soparkar, Sr.Adv. Ms.Urvashi Shodhan & Shri Parin Shah, ARs ""यथ" क" ओर से/R…

ACIT 10(3), Mumbai vs. Prudential Process Management Services Inida P.Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 6857/MUM/2010[2005-06]Status: DisposedITAT Mumbai07 Aug 2019AY 2005-06

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Dhanesh Bafnaa/wFor Respondent: Smt. NiluJaggi

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6857/Mum./2010 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Circle–10(3), Mumbai v/s Prudential Process Management Services India Pvt. Ltd. Prudential House, Central Avenue ……………. Respondent Hiranandani Business Park Powai, Mumbai 400 706 PAN – AACCP7204Q Cross Objection no.197/Mum./2010 Arising out of ITA no.6857/Mum./2010 (Assessment Year : 2005–06) Prudential Process Management Services India Pvt. Ltd. Prudential House, C…

Tpg Capital India P.Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, appeal is dismissed

ITA 3068/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Jun 2019AY 2010-11

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Manish K. Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER IT(TP)A no.3068/Mum./2017 (Assessment Year : 2010–11) TPG Capital India Pvt. Ltd. 1004, The Capital Plot no.C–70 G–Block, Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 PAN – AABCN660K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–3(3), Mumbai ITA no.2303/Mum./2017 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax ……………. Appellant Circle–14(3)(1), Mumbai v/s TPG Capital India Pvt. Ltd. 1004, The Capital Plot no.C–70 G–Block, Ba…

Asst CIT 15(2)(2), Mumbai vs. Maersk Global Services Centre (I) P.Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed and CO of the assessee is partly allowed as indicated above

ITA 944/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Apr 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.944/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Acit 15(2)(2) Maersk Global Services R.No. 403, 4 T H Floor, Centre (I) P. Ltd. Aaykar Bhavan, 4T H & 5T H Floor, V. M.K Road, Prudential Bldg, Mumbai-400020 Central Avenue Road, Hiranandani Business Park, Powai, Mumbai-400076 स्थायी ऱेखा सं./ Pan : Aadcm7786M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri. Porus KakaFor Respondent: Shri. V. Jenardhanan,DR

Section 143(3)

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.944/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ ACIT 15(2)(2) Maersk Global Services R.No. 403, 4 t h floor, Centre (I) P. Ltd. Aaykar Bhavan, 4t h & 5t h Floor, v. M.K Road, Prudential Bldg, Mumbai-400020 Central Avenue Road, Hiranandani Business Park, Powai, Mumbai-400076 स्थायी ऱेखा सं./ PAN : AADCM7786M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) CO. No.50/Mum/2016 arising out of आयकर…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

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

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I

Section 10Section 133(6)Section 92C

…has contended that exclusion of these comparables have been examined by the Tribunal in the following cases: 1. Google India Ltd., Vs. DCIT 2. Oceans Connect (I) (P.) Ltd. Vs. ACIT 57 Taxmann.com 368 (Pune – Trib.) 3. DBOI Global Services Pvt. Ltd., Vs. ACIT 74 Taxmann.com 83. 11. With regard to exclusion of Vishal Information Tech. Ltd., and Nucleus Netsoft & GIS Ltd., the learned Counsel for the assessee has contended that exclusion of these 2 comparables were examined by the Tribunal in the case of Google India Ltd., (Supra) and Tribunal has confirmed the exclusion of these comparables made by the CIT(A) in t…