Global Logic India Pvt. Ltd. v. DCIT, Circle 12(1), New Delhi

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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Judgments citing Global Logic India Pvt. Ltd. v. DCIT, Circle 12(1), New Delhi

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…

ACIT, New Delhi vs. M/S. Stanley Electric Engineering India Pvt. Ltd., Gurgaon

In the result, the appeal of the revenue is dismissed and the CO of the assessee is allowed

ITA 944/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Oct 2019AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 944/Del/2012 : Asstt. Year : 2007-08 Asstt. Commissioner Of Income Vs M/S Stanley Electric Engineering Tax, Circle-9(1), India Pvt. Ltd., Plot No. 164, New Delhi Sector-5, Imt, Manesar, Gurgaon-122050 (Appellant) (Respondent) Pan No. Aafcs5100F Co No. 115/Del/2014 : Asstt. Year : 2007-08 M/S Stanley Electric Engineering Vs Asstt. Commissioner Of Income India Pvt. Ltd., Plot No. 164, Tax, Circle-9(1), Sector-5, Imt, Manesar, New Delhi Gurgaon-122050 (Appellant) (Respondent) Pan No. Aafcs5100F Assessee By : Sh. R. R. Maurya, Adv. & Sh. Bhuvan Mahajan, Adv. Revenue By : Ms. Nidhi Sharma, Sr. Dr Date Of Hearing: 29.08.2019 Date Of Pronouncement: 01.10.2019 Order Per Dr. B. R. R. Kumar: The Appeal By The Revenue & The Cross Objection By The Assessee Are Directed Against The Order Of The Ld. Cit(A)-Xx, New Delhi Dated 21.12.2011. 2. Following Grounds Have Been Raised By The Revenue: “1. The Ld. Cit (A) Erred In Law & On The Facts Of The Case In Allowing Working Capital Adjustment To The Assessee While Computing Its Arm’S Length Price 2 Co No. 115/Del/2014 Stanley Electric Engg. India Pvt. Ltd. Margin Even Though The Same Is Not Warranted On The Facts Of The Case & Despite The Assessee Not Even Asking For The Same Before The Tpo. 2. The Ld. Cit (A) Erred In Law & On Facts Of The Case In Rejecting One Of The Four Comparables Namely Sumi Motherson Innovative Engg. Ltd. On The Ground That It Has Very High Related Party Transaction Which Resulted In Relief Of Rs.32,73,326/- To The Assessee.”

For Appellant: Sh. R. R. Maurya, Adv. &For Respondent: Ms. Nidhi Sharma, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 944/Del/2012 : Asstt. Year : 2007-08 Asstt. Commissioner of Income Vs M/s Stanley Electric Engineering Tax, Circle-9(1), India Pvt. Ltd., Plot No. 164, New Delhi Sector-5, IMT, Manesar, Gurgaon-122050 (APPELLANT) (RESPONDENT) PAN No. AAFCS5100F CO No. 115/Del/2014 : Asstt. Year : 2007-08 M/s Stanley Electric Engineering Vs Asstt. Commissioner of Income India Pvt. Ltd., Plot No. 164, Tax, Circle-9(1), Sector-5, IMT, Manesar, New Delhi Gurgaon-122050 (APPELLANT) (…

Scancafe Digital Solutions Private Limited, Bangalore vs. ITO, Bangalore

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

ITA 502/BANG/2015[2010-11]Status: DisposedITAT Bangalore12 Apr 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri G.Kamaladhar, Standing Counsel

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.502/Bang/2015 (Assessment year: 2010-11) and Cross Objn.No.139/Bang/2015 (In IT(TP)A No.502/Bang/2015) (Assessment year: 2010-11) M/s.Scancafe Digital Solutions Pvt. Ltd. Ground Floor, Neil Rao Towers, Plot No.118, Road No.03, EPIP Phase-1, Whitefield Main Road, Bengaluru-560066 … Appellant PAN:AAKCS 5398 E Vs. Income-tax Officer, Ward 6(1)(1), Bengaluru. … Respondent AND IT(TP)A No.450/Bang/2015 (Assessment year: 2010-11) (By the Revenue) Assessee by : S…