GE India Technology Centre (P.) Ltd. v. Dy. DIT

30 Taxmann.com 249Income Tax Appellate Tribunal2013#13973 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also reported as

141 ITD 245

Issues it is cited on

captive service providerfar analysisrelated party transactionsection 192directions of the drpcomparable companiesamalgamationsection 40(a)(i)most appropriate methodsection 195tnmmarm's length price

Judgments citing GE India Technology Centre (P.) Ltd. v. Dy. DIT

Deliverhealth Solutions India Private Limited (Earlier Known As Nuance Transcription Services India Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Circ-2(1)(1), Bangalore

ITA 342/BANG/2022[2017-18]Status: DisposedITAT Bangalore22 Dec 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 342/Bang/2022 Assessment Year : 2017-18 M/S. Deliverhealth Solutions India Pvt. Ltd. (Earlier Known As Nuance Transcription Services India Pvt. Ltd.) The Joint First Floor, Block B, Commissioner Of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. Pan: Aaacf3465F Appellant Respondent

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 342/Bang/2022 Assessment Year : 2017-18 M/s. Deliverhealth Solutions India Pvt. Ltd. (Earlier known as Nuance Transcription Services India Pvt. Ltd.) The Joint First floor, Block B, Commissioner of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. PAN: AAACF3465F APPELLANT RESPONDENT Assessee by : Shri Vishal Kalra, Advocate Revenue…

Global E-Business Operations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(3)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 174/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Harinder Kumar, D.R
Section 144(3)Section 37Section 92C

…IT(TP)A No.174/Bang/2022 M/s. Global E-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.174/Bang/2022 Assessment Year: 2017-18 M/s. Global E-Business Operations Pvt. Ltd. 1st Floor, Hewlett Packard Deputy Commissioner Enterprise of Income-tax Sy.No.192, Whitefield Road Vs. Circle 5(3)(2) Mahadevpura Post Bangalore Bangalore PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Harinder Kumar, D.R. Dat…

Ocwen Financial Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Special Range-5, Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 342/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Oct 2022AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.342/Bang/2021 : Asst.Year 2016-2017 M/S.Ocwen Financial Solutions The Assistant Commissioner Private Limited Of Income-Tax V. Pritech Park, Survey No.51 To Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. Pan : Aaaco3764E. (Appellant) (Respondent) Appellant By : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 14.10.2022 Date Of Hearing : 13.10.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.03.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Providing It Enabled Services To Ocwen Mortgage Servicing Inc. Usvi. The Assessee Is A Wholly Owned Subsidiary Of Ocwen Asia Holdings Limited, Mauritius. For The Assessment Year 2016-2017, The Return Of Income Was Filed On 29.11.2016 Declaring Total Income Of Rs.93,31,44,800. The Case Was Selected For Scrutiny

For Appellant: Sri.Ankur Pai & Sri. K.R.Vasudevan, AdvocatesFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.342/Bang/2021 : Asst.Year 2016-2017 M/s.Ocwen Financial Solutions The Assistant Commissioner Private Limited of Income-tax v. Pritech Park, Survey No.51 to Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. PAN : AAACO3764E. (Appellant) (Respondent) Appellant by : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 14.1…

Global E-Business Operations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 212/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Sept 2022AY 2016-17
For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.212/Bang/2021 : Asst.Year 2016-2017 M/s.Global E-Business The Deputy Commissioner of Operations Private Limited Income-tax, Circle 3(1)(1) v. Bangalore. 1st Floor, Hewlett Packard Enterprises, Sy No.192, Whitefield Road, Mahadevpura Post Bangalore – 560 048. PAN : AABCG2843D. (Appellant) (Respondent) Appellant by : Sri.P.C.Kincha, CA Respondent by : Sri.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 27.09.2022 Date of Hearing : 26.09.2022 O R D E R Per George George K, JM :…

Eit Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 210/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Praveen Karanth, D.R
Section 133(6)Section 143(3)Section 92D

…IT(TP)A No.210/Bang/2021 EIT Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.210/Bang/2021 Assessment Year: 2016-17 EIT Services India Pvt. Ltd. Digital Park, 39/40, Electronic Deputy Commissioner of City Income-tax Phase II Hosur Road Vs. Circle 2(1)(1) Bangalore 560 100 Bangalore PAN NO : AAACD4078L APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Praveen Karanth, D.R. Date of Hearing : 27.07.2022 Date of Pronouncement :…

DCIT, Circle - 11(1), Kolkata vs. M/S. Epcos Ferrites Ltd., (Since Merged With M/S. Epcos India P. Ltd., Nadia

In the result, the both appeals filed by the revenue are dismissed, except other ground no

ITA 1597/KOL/2017[2002-03]Status: DisposedITAT Kolkata30 Jan 2019AY 2002-03

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am

For Appellant: Smt. Rituparna SinhaFor Respondent: Dr. P.K. Srihari, CIT, ld.DR
Section 143(3)Section 40Section 40ASection 40A(7)Section 40A(9)Section 43BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T. Varkey, JM & Dr.A.L.Saini, AM ITA No.1598/Kol/2017 (A.Y: 2003­04) D.C.I.T, Cir­11(1), Kolkata Vs. M/s. Epcos Ferrites Ltd. (since merged with M/s. EpcosIndia Pvt. Ltd) PAN: AAACI­6950Q (अपीलाथ" /Assessee) (""यथ" / Assessee) .. Assessee/Revenue by : Dr. P.K. Srihari, CIT, ld.DR Assessee/Assessee by : Smt. Rituparna Sinha, Shri Anup Sinha सुनवाईक"तार"ख/ Date of Hearing : 17/12/2018 घोषणाक"तार"ख/Date of Pronouncement : 30.01.2019 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned two appeals filed by the Revenue, pertaining to asses…

Bayer Crop Science Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

ITA 7978/MUM/2010[2006-07]Status: DisposedITAT Mumbai25 May 2016AY 2006-07

Bench: S/Sh.Rajendra & C.N. Prasadआयकर अपील सं./Ita/7978/Mum/2010,िनधा"रण वष"/Ay.2006-07 M/S. Bayer Cropscience Limited Acit -10(3) Aayakar Bhavan, 4Th Floor, M.K. Road Bayer House, Central Avenue, Hiranandani Gardens, Powai Vs. Mumbai-400 020. Mumbai-400 076. Pan:Aaacb 9651 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri G.M. Doss Assessee By: S/Shri Paras Savla; Harsh Shah & Viraj Mehta सुनवाई की तारीख / Date Of Hearing: 18.04.2016 घोषणा की तारीख / Date Of Pronouncement: 25.05.2016 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद" राजे" के अनुसार Per Rajendra, Am- Challenging The Order Dated 14/10/2010 Of The Assessing Officer (Ao),Passed U/S.143(3)R.W. S.144C(13)Of The Act, The Assessee Has Filed The Present Appeal. Assessee-Company,Engaged In The Business Of Manufacturing Of Insecticides & Other Chemicals For Plant Protection,Filed Its Return Of Income On 30/11/2006, Declaring Income Of Rs. 51.18 Crores.During The Assessment Proceedings,The Ao Found That Assessee Had Entered Into International Transactions (It.S) With Its Associated Enterprises(Aes).So,He Made A Reference To The Transfer Pricing Officer (Tpo)To Determine The Arm’S Length Price(Alp) Of Such Transactions. After Receiving The Order Of The Tpo,The Ao Sent The Draft Assessment Order To The Assessee, Who Challenged It Before The Dispute Resolution Panel (Drp).The Drp Issue Directions To The Ao Wide Its Order Dated 28/09/2010.In Pursuance Of The Said Directions, The Ao Completed The Assessment, Determining The Income Of The Assessee Had Rs. 59.89 Crores. 2.First Ground Of Appeal Relates To Transfer Pricing (Tp)Adjustments Of Rs. 2.80 Crores.During The Tp Proceedings,The Tpo Found That The Assessee Had Entered Into The Following It.S With Its Aes:

For Appellant: S/Shri Paras Savla; Harsh Shah & Viraj MehtaFor Respondent: Shri G.M. Doss
Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण, मुंबई “केकेकेके” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील सं./ITA/7978/Mum/2010,िनधा"रण वष"/AY.2006-07 M/s. Bayer CropScience Limited ACIT -10(3) Aayakar Bhavan, 4th floor, M.K. Road Bayer House, Central Avenue, Hiranandani Gardens, Powai Vs. Mumbai-400 020. Mumbai-400 076. PAN:AAACB 9651 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by:Shri G.M. Doss Assessee by: S/Shri Paras Savla; Harsh Shah & Viraj Mehta सुनवाई की तारीख / Date of Hearing…