DCIT,. Circle-1(2), Hyderabad v. Deloitte Consulting India (P.) Ltd.

12 Taxmann.com 500Reported decision2011#12069 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10B(3)Section 10B(2)(a)Section 133(6)Section 10(B)(3)Section 108(1)(e)Section 10B(1)(e)Section 10TA(e)Section 10TA(g)

Issues it is cited on

captive service providertested partytransactional net margin methodcomparable companiesmost appropriate methodamalgamationtnmmassociated enterpriseassociated enterprisesinternational transactioncross objectionsection 133

Judgments citing DCIT,. Circle-1(2), Hyderabad v. Deloitte Consulting India (P.) Ltd.

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…

ACIT, Circle- 9(1), New Delhi vs. Fis Global Business Solutions India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue and CO of the assessee are partly allowed as above for statistical purposes

ITA 372/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Aug 2025AY 2009-10

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.372/Del/2018, A.Y. 2009-10 Asst. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd. [formerly known as E- Circle-9(1), Vs. Funds International India (P) Ltd.] Room No.403, S-405 (LGF), CR Building, IP Greater Kailash Part-II, New Delhi Estate PAN: AAACH2815H New Delhi (Appellant) (Respondent) C.O. No. 64/Del/2018 (Arising out of ITA No.372/Del/2018, A.Y. 2009-10) FIS Global Business Solution India Asst. Commissioner (P) Ltd. [for…

DCIT, New Delhi vs. M/S. Fis Global Business Solutions India Pvt. Ltd., New Delhi

In the result, both appeals of the revenue stand dismissed and both Cos are allowed as above

ITA 2387/DEL/2014[2008-09]Status: DisposedITAT Delhi09 May 2025AY 2008-09

Bench: SHRI AVDHESH KUMAR MISHRA (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORESHRISUDHIR KUMAR, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5939/Del./2012, A.Y. 2007-08 ITA No.2387/Del./2014, A.Y. 2008-09 Dy. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd.[formerly known as E-Funds Circle 11(1), Vs. International India (P) Ltd.] Room No. 312, S-405 (LGF), Greater Kailash, Part-II C.R.Building, New Delhi-110048 New Delhi PAN: AAACH2815H (Appellant) (Respondent) C.O. No. 03/Del/2013 (Arising out of ITA No.5939/Del./2012, A.Y. 2007-08) C.O. No. 02/Del/2015 (Arising out o…

DCIT, New Delhi vs. Fis Global Business Solution India (P) Ltd., New Delhi

In the result, both appeals of the revenue stand dismissed and both Cos are allowed as above

ITA 5939/DEL/2012[2007-08]Status: DisposedITAT Delhi09 May 2025AY 2007-08

Bench: SHRISUDHIR KUMAR (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORESHRISUDHIR KUMAR, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5939/Del./2012, A.Y. 2007-08 ITA No.2387/Del./2014, A.Y. 2008-09 Dy. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd.[formerly known as E-Funds Circle 11(1), Vs. International India (P) Ltd.] Room No. 312, S-405 (LGF), Greater Kailash, Part-II C.R.Building, New Delhi-110048 New Delhi PAN: AAACH2815H (Appellant) (Respondent) C.O. No. 03/Del/2013 (Arising out of ITA No.5939/Del./2012, A.Y. 2007-08) C.O. No. 02/Del/2015 (Arising out o…

Deputy Commissioner of Income Tax -14(1)(2), Mumbai vs. Citicorp Services India Limited, Mumbai

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

ITA 4609/MUM/2017[2010-11]Status: DisposedITAT Mumbai20 Jul 2021AY 2010-11
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER The Dy. Commissioner of Vs. M/s. Citicorp Services India Income Tax-14(1)(2) Ltd., Room No. 470, 4th Floor Citibank Centre, Aayakar Bhavan Plot No.C-61, Bandra Kurla Maharshi Karve Road Complex, Bandra East Mumbai – 400 020 Mumbai – 400 051 PAN/GIR No.AADCC6705C (Appellant) .. (Respondent) M/s. Citicorp Services Vs. The Dy. Commissioner of India Ltd., Income Tax-14(1)(2) Room No. 470, 4th Floor First International 8th Financial Centre, Aayakar Bhavan Floor, Plot Nos. C-54 Mah…

M/S. Lexmark International (India) Private Limited, Kolkata vs. DCIT, Circle - 14(1), Kolkata

ITA 1208/KOL/2018[2014-15]Status: DisposedITAT Kolkata27 Feb 2019AY 2014-15

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 143(3)Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member ITA No.89 & 391/Kol/2017 Assessment Year:2007-08 ACIT, Circle-14(1) M/s Lexmark Aayakar Bhawan Poorva, International India Pvt. 110, Shantipally, Kolkata- DLF IT Park, Block-1, 5th Floor, 8, Major 107 Arterial Road, Kolkata- 156 बनाम / M/s Lexmark International ACIT, Circle-14(1) V/s. (India) Pvt. Ltd., DLF IT Aayakar Bhawan, P-7, Park, Block-1, 5th Floor, 8, Chowringhee Square, Major Arterial Road, Kolkata-700 069 Kolkata-700156 .. अपीलाथ" /Appellant ""यथ" /Respondent Assess…

ACIT, Circle-14(1), Kolkata vs. M/S Lexmark International India Pvt. Ltd., Kolkata

ITA 89/KOL/2017[2007-08]Status: DisposedITAT Kolkata27 Feb 2019AY 2007-08

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 143(3)Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member ITA No.89 & 391/Kol/2017 Assessment Year:2007-08 ACIT, Circle-14(1) M/s Lexmark Aayakar Bhawan Poorva, International India Pvt. 110, Shantipally, Kolkata- DLF IT Park, Block-1, 5th Floor, 8, Major 107 Arterial Road, Kolkata- 156 बनाम / M/s Lexmark International ACIT, Circle-14(1) V/s. (India) Pvt. Ltd., DLF IT Aayakar Bhawan, P-7, Park, Block-1, 5th Floor, 8, Chowringhee Square, Major Arterial Road, Kolkata-700 069 Kolkata-700156 .. अपीलाथ" /Appellant ""यथ" /Respondent Assess…

M/S. Lexmark International (India) Private Limited, Kolkata vs. ACIT, Circle 14(1), Kolkata

ITA 391/KOL/2017[2007-08]Status: DisposedITAT Kolkata27 Feb 2019AY 2007-08

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 143(3)Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member ITA No.89 & 391/Kol/2017 Assessment Year:2007-08 ACIT, Circle-14(1) M/s Lexmark Aayakar Bhawan Poorva, International India Pvt. 110, Shantipally, Kolkata- DLF IT Park, Block-1, 5th Floor, 8, Major 107 Arterial Road, Kolkata- 156 बनाम / M/s Lexmark International ACIT, Circle-14(1) V/s. (India) Pvt. Ltd., DLF IT Aayakar Bhawan, P-7, Park, Block-1, 5th Floor, 8, Chowringhee Square, Major Arterial Road, Kolkata-700 069 Kolkata-700156 .. अपीलाथ" /Appellant ""यथ" /Respondent Assess…

DCIT,. Circle-1(2), Hyderabad v. Deloitte Consulting India (P.) Ltd. (12 Taxmann.com 500) — Cited in 8 Judgments | BharatTax