Dialogic Networks (India) (P) Ltd. v. DCIT

78 Taxmann.com 349Income Tax Appellate Tribunal2017#16355 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also reported as

152 ITD 664

Sections most often in play

Section 10ASection 143(3)Section 144C(13)Section 234BSection 234CSection 271(1)(c)Section 92CA(3)

Issues it is cited on

section 144c(8)installation peconvertible foreign exchangemultiple year datasection 14a disallowancer&d expendituresection 92c(2)section 92fsection 244far analysistransactional net margin methodstrategic investment

Judgments citing Dialogic Networks (India) (P) Ltd. v. DCIT

TECH MAHINDRA BUISNESS SERVICES LTD,MUMBAI vs. ASST CIT CIR 13(3)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 521/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H” Bench, Mumbai. Before Shri Vikas Awasthy, Judicial Member & Shri Amarjit Singh, Accountant Member I.T.A. No. 521/Mum/2015 (A.Y. 2010-11) C.O. No. 54/Mum/2015 [in I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11)] Vs. ACIT, Circle- Tech Mahindra Business Services Ltd. 13(3)(2) (formerly known as Hutchison Aayakar Bhavan Global Services Ltd.) M.K. Road Spectrum Towers Mumbai-400 020. Mindspace, Chincholi Bunder link Road Malad West Mumbai-400064. PAN: AABCH8136L (Appellant) (Respondent) I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11) Vs. Tech Mahindra Business DCIT, Circle-13(3)(2)…

DCIT 13(3)(2), MUMBAI vs. TECH MAHINDRA BUSINESS SERVICES LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1126/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H” Bench, Mumbai. Before Shri Vikas Awasthy, Judicial Member & Shri Amarjit Singh, Accountant Member I.T.A. No. 521/Mum/2015 (A.Y. 2010-11) C.O. No. 54/Mum/2015 [in I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11)] Vs. ACIT, Circle- Tech Mahindra Business Services Ltd. 13(3)(2) (formerly known as Hutchison Aayakar Bhavan Global Services Ltd.) M.K. Road Spectrum Towers Mumbai-400 020. Mindspace, Chincholi Bunder link Road Malad West Mumbai-400064. PAN: AABCH8136L (Appellant) (Respondent) I.T.A. No. 1126/Mum/2015 (A.Y. 2010-11) Vs. Tech Mahindra Business DCIT, Circle-13(3)(2)…

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

DCIT 9(2), MUMBAI vs. MORGAN STANLEY ADVANTAGE SERVICES P.LTD, MUMBAI

In the result, appeal of the assessee is treated as allowed in view of our

ITA 4406/MUM/2012[2007-08]Status: DisposedITAT Mumbai10 Jul 2019AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhdcit-9(2) M/S. Morgan Stanley Room No. 218, 2Nd Floor, Advantage Services Pvt. Ltd. Aayakar Bhavan, Athena Building No.5, M.K. Road, Sector-30, Mindscape, Vs. Mumbai-400020. Goregaon (W), Mumbai-400074. Pan: Aaaca3400B Appellant Respondent M/S. Morgan Stanley Dcit, Cc-3(4) Advantage Services Pvt. Ltd. Aayakar Bhavan, Athena Building No.5, M.K. Road, Sector-30, Mindscape, Mumbai-400018. Vs. Goregaon (W), Mumbai-400074. Pan: Aaaca3400B Appellant Respondent Appellant By : Shri Jayant Kumar (Dr) Respondent By : Shri Sunil M. Lala With Shri Tushar Hathiramani (Ar) Date Of Hearing : 10.05.2019 Date Of Pronouncement : 10.07.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Jayant Kumar (DR)For Respondent: Shri Sunil M. Lala with Shri Tushar Hathiramani (AR)
Section 133(6)Section 143(3)Section 250Section 254(1)Section 92CSection 92C(1)

…[2017] 83 taxmann.com 11 ITA No. 4406 & 4479 Mum 2012-M/s. Morgan Stanley Advantage Services Pvt. Ltd. 198 (Mum. Trib.), Hinduja Global Solutions Ltd. vs. DCIT [2017] 78 taxmann.com 199 (Mum Trib.), Stream International Services (P.) Ltd. vs. ACIT [2015] 152 ITD 664 (Mum), DCIT vs. Everest Business Advisory India (P) Ltd. (ITA No. 41/Del/2013 & 1191/Del/2013, H&S Software Development & Knowledge Management Centre (P.) Ltd. vs. ACIT [2017] 78 taxmann.com 159 (Del. Trib.) & BNY Mellon International Operations (India) (P.) Ltd. vs. Dy CIT [2015] 173 TTJ 354 (Pune). 17. For Mold Tek Technologies Ltd., the ld.…