Dy. CIT v. CGI Information Systems & Management Consultation (P.) Ltd.

115 Taxmann.com 214Reported decision2020#22077 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 92CA

Issues it is cited on

comparable companiessection 92cainternational transactiontransfercompanyindiabusinessinterest

Judgments citing Dy. CIT v. CGI Information Systems & Management Consultation (P.) Ltd.

ACIT, Circle-1(1)(1), Bangalore vs. Acuity Knowledge Centre (India) Pvt. Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 2110/BANG/2024[2011-12]Status: DisposedITAT Bangalore03 Jun 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2011-12

For Respondent: Ms. Tanmayee Rajkumar
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Acuity Knowledge Centre (India) Pvt. Ltd., The Assistant 7th Floor, Commissioner of Income Elixir Chancery Building, Tax, Municipal Door No. Circle – 1 (1)(1), 135/1-2, Bangalore. Residency Road, Vs. Bangalore – 560 025. PAN: AAECA9391H APPELLANT RESPONDENT : Ms. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Parithivel .V, JCIT-DR Date of Hearing : 05-03-2025 Date of Pronouncement : 03-06-2025 ORDER PER SOUNDARARAJAN K., JU…

Global E Business Operations Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 418/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.418/Bang/2016 Assessment year: 2011-12 Global E-Business Operations Vs. The Deputy Commissioner Private Ltd., of Income Tax, 2nd Floor, Kalyani Platina, Circle 3(1)(2), Phase-II, Building, Sy.No. 1, 6 Bangalore. and 24 of Kundanahalli Village, K R Puram Hobli, Bangalore – 560 066. PAN: AABCG 2843D APPELLANT RESPONDENT IT(TP)A No.250/Bang/2016 Assessment year: 2011-12 The Deputy Commissioner Vs. Global E-Business Operations of Income Tax, Private Ltd., Circ…

Asst.C.I.T., Bangalore vs. M/S Global E- Business Operations Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 250/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.418/Bang/2016 Assessment year: 2011-12 Global E-Business Operations Vs. The Deputy Commissioner Private Ltd., of Income Tax, 2nd Floor, Kalyani Platina, Circle 3(1)(2), Phase-II, Building, Sy.No. 1, 6 Bangalore. and 24 of Kundanahalli Village, K R Puram Hobli, Bangalore – 560 066. PAN: AABCG 2843D APPELLANT RESPONDENT IT(TP)A No.250/Bang/2016 Assessment year: 2011-12 The Deputy Commissioner Vs. Global E-Business Operations of Income Tax, Private Ltd., Circ…

Dy. CIT v. CGI Information Systems & Management Consultation (P.) Ltd. (115 Taxmann.com 214) — Cited in 3 Judgments | BharatTax