DCIT v. Tesco Hindustan Service Centre (P.) Ltd.

79 Taxmann.com 259Reported decision2017#18362 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing DCIT v. Tesco Hindustan Service Centre (P.) Ltd.

M/S FIRST AMERICAN (INDIA) PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), BANGALORE

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

ITA 43/BANG/2018[2010-11]Status: DisposedITAT Bangalore02 Feb 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal No. and Appellant Respondent Assessment Year IT(TP)A No. M/s. First American (India) Private Deputy Commissioner of 43/Bang/2018 Limited, Income Tax, Ground to 7th Floor, Aveda Meta 2010-11 Circle - 11(3), Building, Bengaluru. No.184, BBMP PID No.82 – 105 – 8/1, Old Madras Road, Indiranagar PO, Bengaluru – 560 038. PAN: AABCF 3186 E ITA No. Deputy Commissioner of M/s. First American 2586/Bang/2017 Income Tax, (India) Private Limited, 2010-11 Circle – 3(1)(1),…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU vs. M/S FIRST AMERICAN (INDIA) PVT LTD, BENGALURU

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

ITA 2586/BANG/2017[2010-11]Status: DisposedITAT Bangalore02 Feb 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal No. and Appellant Respondent Assessment Year IT(TP)A No. M/s. First American (India) Private Deputy Commissioner of 43/Bang/2018 Limited, Income Tax, Ground to 7th Floor, Aveda Meta 2010-11 Circle - 11(3), Building, Bengaluru. No.184, BBMP PID No.82 – 105 – 8/1, Old Madras Road, Indiranagar PO, Bengaluru – 560 038. PAN: AABCF 3186 E ITA No. Deputy Commissioner of M/s. First American 2586/Bang/2017 Income Tax, (India) Private Limited, 2010-11 Circle – 3(1)(1),…

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S ARCTERN CONSULTING (P) LTD

ITA/159/2018HC Karnataka26 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…s well as learned AR and considered the relevant material on record. At the outset, we note that the functional comparability of these 3 companies have been examined by the co-ordinate bench of this Tribunal in the case of DCIT Vs. Tesco Hindustan Ltd., 79 Taxmann.com 259 in paras 13 to 15.4 as under: “xxxxx” Accordingly, we do not find any error or illegality in the directions of the DRP in directing the TPO/AO to exclude these 3 companies from the set of comparables.” 6. The controversy involved herein is no more res integra in view of the decision of this Court in I.T.A. Nos.536/2015 c/w…

MINDTECK (INDIA) LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, appeals of the Revenue and assessee and C

ITA 50/BANG/2015[2010-11]Status: DisposedITAT Bangalore27 Sept 2017AY 2010-11

Bench: Shri. Sunil Kumar Yadav & Shri J. Sudhakar Reddyit(Tp)A Nos. & Appellant Respondent Assessment Year 426/Bang/2015 Assistant Commissioner Of Mindteck (India) Ltd., 2010-11 Income Tax, Prestige Atlanta, Circle 12(1), No.10, Industrial Layout, 7Th Main, 80 Ft. Road, Bengaluru 3Rd Block,Bengaluru-560034. Pan : Aaach1072Q 50/Bang/2015 Mindteck (India) Ltd., Assistant Commissioner Of 2010-11 Bengaluru. Income Tax, Circle 4(1)(2), No.14/3, Pan : Aaach1072Q 4Th Floor, Rastrothana Bhavan, (Opp Rbi), Nrupathunga Road, Bengaluru-560001. C.O. No. & Appellant Respondent Assessment Year 37/Bang/2016 M/S. Mindteck (India) Assistant Commissioner 2010-11 Ltd., Bengaluru Of Income Tax, [In It(Tp)A Pan : Aaach1072Q Circle 12(1), No.426/Bang/2016] Bengaluru. Assessee/C.O. By : Shri. Sampath Raghunathan, Advocate Revenue By : Shri. G. R. Reddy, Cit-Dr-I

For Respondent: Shri. G. R. Reddy, CIT-DR-I
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER IT(TP)A Nos. & Appellant Respondent Assessment Year 426/Bang/2015 Assistant Commissioner of Mindteck (India) Ltd., 2010-11 Income Tax, Prestige Atlanta, Circle 12(1), No.10, Industrial Layout, 7th Main, 80 Ft. Road, Bengaluru 3rd Block,Bengaluru-560034. PAN : AAACH1072Q 50/Bang/2015 Mindteck (India) Ltd., Assistant Commissioner of 2010-11 Bengaluru. Income Tax, Circle 4(1)(2), No.14/3, PAN : AAACH1072Q 4th Floor, Rastrothana Bhavan, (Opp RBI), Nrupathunga Road, B…

ASST.C.I.T., BANGALORE vs. M/S MINDTECK (INDIA) LIMITED, BANGALORE

In the result, appeals of the Revenue and assessee and C

ITA 426/BANG/2015[2010-11]Status: DisposedITAT Bangalore27 Sept 2017AY 2010-11

Bench: Shri. Sunil Kumar Yadav & Shri J. Sudhakar Reddyit(Tp)A Nos. & Appellant Respondent Assessment Year 426/Bang/2015 Assistant Commissioner Of Mindteck (India) Ltd., 2010-11 Income Tax, Prestige Atlanta, Circle 12(1), No.10, Industrial Layout, 7Th Main, 80 Ft. Road, Bengaluru 3Rd Block,Bengaluru-560034. Pan : Aaach1072Q 50/Bang/2015 Mindteck (India) Ltd., Assistant Commissioner Of 2010-11 Bengaluru. Income Tax, Circle 4(1)(2), No.14/3, Pan : Aaach1072Q 4Th Floor, Rastrothana Bhavan, (Opp Rbi), Nrupathunga Road, Bengaluru-560001. C.O. No. & Appellant Respondent Assessment Year 37/Bang/2016 M/S. Mindteck (India) Assistant Commissioner 2010-11 Ltd., Bengaluru Of Income Tax, [In It(Tp)A Pan : Aaach1072Q Circle 12(1), No.426/Bang/2016] Bengaluru. Assessee/C.O. By : Shri. Sampath Raghunathan, Advocate Revenue By : Shri. G. R. Reddy, Cit-Dr-I

For Respondent: Shri. G. R. Reddy, CIT-DR-I
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER IT(TP)A Nos. & Appellant Respondent Assessment Year 426/Bang/2015 Assistant Commissioner of Mindteck (India) Ltd., 2010-11 Income Tax, Prestige Atlanta, Circle 12(1), No.10, Industrial Layout, 7th Main, 80 Ft. Road, Bengaluru 3rd Block,Bengaluru-560034. PAN : AAACH1072Q 50/Bang/2015 Mindteck (India) Ltd., Assistant Commissioner of 2010-11 Bengaluru. Income Tax, Circle 4(1)(2), No.14/3, PAN : AAACH1072Q 4th Floor, Rastrothana Bhavan, (Opp RBI), Nrupathunga Road, B…

DCIT v. Tesco Hindustan Service Centre (P.) Ltd. (79 Taxmann.com 259) — Cited in 5 Judgments | BharatTax