Google India (P.) Ltd. v. DCIT

29 Taxmann.com 412Reported decision2013#7820 most cited

What is Google India (P.) Ltd. v. DCIT authority for?

Companies that outsource a considerable portion of their business and are functionally different from the assessee are not comparable for transfer pricing adjustment purposes. Companies in the E-Publishing field are not comparable to ITeS companies.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2023.

Also referred to as

Google India (P.) Ltd v. DCIT · 29 Taxmann.com 412 · transfer pricing adjustment · comparable companies · functionally different · outsourcing · ITeS · E-Publishing

Issues it is cited on

working capital adjustmentcomparable companiesmost appropriate methodassociated enterprisestransfer pricing adjustmentassociated enterpriseinternational transactionsalarytransferpersoncompanysection 143(3)

Judgments citing Google India (P.) Ltd. v. DCIT

Hsbc Securities and Capital Markets (I) P.Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 702/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…siness. Goldman Sachs Services (P.) The company cannot be Ltd. vs. DCIT [2015] 63 accepted as it outsources a taxmann. com 9 (Bangalore) considerable portion of its business and functionally different Google India (P.) Ltd V. DCIT The company cannot be [2013] 29 Taxmann.com 412 accepted as it outsources a (Bangalore) considerable portion of its business and functionally different M/s TNS India Pvt. Ltd. v. The company cannot be ACIT [2014] 48 taxmann.com accepted as it outsources a 80 (Hyderabad) considerable portion of its business and functionally different Travelex India (P.) Ltd V. DCIT The company cannot be…

Hsbc Securities and Capital Markets (India) P. Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4459/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…siness. Goldman Sachs Services (P.) The company cannot be Ltd. vs. DCIT [2015] 63 accepted as it outsources a taxmann. com 9 (Bangalore) considerable portion of its business and functionally different Google India (P.) Ltd V. DCIT The company cannot be [2013] 29 Taxmann.com 412 accepted as it outsources a (Bangalore) considerable portion of its business and functionally different M/s TNS India Pvt. Ltd. v. The company cannot be ACIT [2014] 48 taxmann.com accepted as it outsources a 80 (Hyderabad) considerable portion of its business and functionally different Travelex India (P.) Ltd V. DCIT The company cannot be…

DCIT 4(1), Mumbai vs. Hsbc Securities and Capital Markets (India) P.Ltd, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1661/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…siness. Goldman Sachs Services (P.) The company cannot be Ltd. vs. DCIT [2015] 63 accepted as it outsources a taxmann. com 9 (Bangalore) considerable portion of its business and functionally different Google India (P.) Ltd V. DCIT The company cannot be [2013] 29 Taxmann.com 412 accepted as it outsources a (Bangalore) considerable portion of its business and functionally different M/s TNS India Pvt. Ltd. v. The company cannot be ACIT [2014] 48 taxmann.com accepted as it outsources a 80 (Hyderabad) considerable portion of its business and functionally different Travelex India (P.) Ltd V. DCIT The company cannot be…

Capita India Pvt Limited (Capita India), Mumbai vs. Nafc Delhi, Delhi

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

ITA 732/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Aug 2022AY 2017-18
Section 143(3)Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 732/Mum/2022 (A.Y. 2017-18) Vs. National Faceless Capita India Private Ltd. Plant No. 6, Gate No. 2 Assessment Godrej and Boyce Complex Centre, Delhi LBS Marg, Pirojshah Nagar Vikroli West, Mumbai 400 079. PAN : AABCE7046A (Appellant) (Respondent) Assessee by Shri Nikhil Tiwari Department by Dr. Yogesh Kamat Date of Hearing 29.06.2022 Date of Pronouncement 18.08.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the final assessment order dated 25-02-2022…

M/S. Transworld Ict Solutions (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 1310/BANG/2010[2007-08]Status: DisposedITAT Bangalore22 Mar 2022AY 2007-08

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1309 & 1310/Bang/2010 Assessment Years : 2006-07 & 2007-08 M/S. Transworld Ict Solutions Pvt. Ltd., Vs. Dcit, Innovator, No.15, Hoody, Whitefield Road, Circle – 2(1), Mahadevapura Post, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 17.03.2022 Date Of Pronouncement : 22.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92Section 92(1)Section 92B(1)

…ct the TPO to exclude the aforesaid companies from the list of comparable while arriving at the arithmetic mean of comparable. 18. As far as exclusion of Apex Knowledge Solutions Ltd., is concerned, this Tribunal in the case of Google India Pvt.Ltd. Vs. DCIT 29 Taxmann.com 412 (Bang-Trib) in a case of ITeS company rendering services such as the assessee rendered for AY 2006-07 (vide Paragraph 16 of the order) rejected this company as a comparable company as it was in the field of E-Publishing which cannot be said to be in the same line of business of ITeS. Following the same, we direct exclusion of this company…

M/S. Transworld Ict Solutions (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 1309/BANG/2010[2006-07]Status: DisposedITAT Bangalore22 Mar 2022AY 2006-07

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1309 & 1310/Bang/2010 Assessment Years : 2006-07 & 2007-08 M/S. Transworld Ict Solutions Pvt. Ltd., Vs. Dcit, Innovator, No.15, Hoody, Whitefield Road, Circle – 2(1), Mahadevapura Post, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 17.03.2022 Date Of Pronouncement : 22.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92Section 92(1)Section 92B(1)

…ct the TPO to exclude the aforesaid companies from the list of comparable while arriving at the arithmetic mean of comparable. 18. As far as exclusion of Apex Knowledge Solutions Ltd., is concerned, this Tribunal in the case of Google India Pvt.Ltd. Vs. DCIT 29 Taxmann.com 412 (Bang-Trib) in a case of ITeS company rendering services such as the assessee rendered for AY 2006-07 (vide Paragraph 16 of the order) rejected this company as a comparable company as it was in the field of E-Publishing which cannot be said to be in the same line of business of ITeS. Following the same, we direct exclusion of this company…

Maersk Global Service Centre India P.Ltd, Mumbai vs. Asst CIT 15(2)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6394/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Feb 2020AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm Maersk Global Service A.C.I.T.-15(2)(2), Centres India Pvt. Ltd., Room No. 357, 3Th Floor, 3Rd, 4Th & 5Th Floor, Prudential Aayakar Bhavan, Building Central Avenue M.K. Road, Vs. Road, Hiranandani Business Mumbai-400020. Park, Powai, Mumbai-400076. Pan/Gir No. Aadcm 7786 M (Appellant) .. (Respondent)

Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM Maersk Global Service A.C.I.T.-15(2)(2), Centres India Pvt. Ltd., Room No. 357, 3th Floor, 3rd, 4th & 5th Floor, Prudential Aayakar Bhavan, Building Central Avenue M.K. Road, Vs. Road, Hiranandani Business Mumbai-400020. Park, Powai, Mumbai-400076. PAN/GIR No. AADCM 7786 M (Appellant) .. (Respondent) Assessee by Shri Porus Kaka (AR) Revenue by Shri A. Mohan (CIT-DR) Date of Hearing 09/01/2020 Date of Pronouncement 05/ 02/2020 O R D E R Per Pawan Singh, Judicial Member; 1. This is the appeal filed by the ass…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

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

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 10Section 133(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1208/Bang/2014 Assessment year : 2005-06 M/s. JDA Software Private Vs. Additional Commissioner of Limited Income Tax, (‘Erstwhile i2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. PAN : AAACI7334Q APPELLANT RESPONDENT Assessee by : Shri. Arvind V. Sonde, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT-DR-I Date of hearing : 22.02.2018 Date of Pronounc…

Siemens Bpo Services Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee as well as revenue are

ITA 1191/BANG/2011[2004-05]Status: DisposedITAT Bangalore05 Jun 2017AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri G. Kamaladhar, DR
Section 143(3)Section 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.1191/Bang/2011 (Assessment Year : 2004-05) M/s. Siemens BPO Services Pvt. Ltd. (known as Siemens Information Processing Services Pvt. Ltd.) Ozone Manay Tech Park, Block A, 6th Floor, No.56/18 & 55/9, G.B.Palya, Hosur Raod, Bangalore-560 068. …. Appellant. PAN AAFCS 1164H Vs. Dy. Commissioner of Income Tax, Circle 12(3), Bangalore. ….. Respondent. I.T. (T.P) A. No.1208/Bang/2011 (Assessment Year : 2004-05) (By Revenue) Assessee By : Shri Sampath Ra…

Trianz Holdings Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the assessee’s appeal is partly allowed

ITA 1568/BANG/2012[2008-09]Status: DisposedITAT Bangalore21 Mar 2017AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri. S. Jayaramani.T(Tp).A No1568/Bang/2012 (Assessment Year : 2008-09)

For Appellant: Shri. Srinivas K P, CAFor Respondent: Smt. Neera Malhotra, CIT
Section 143(3)

…IT(TP)A.No.1568/Bang/2012 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No1568/Bang/2012 (Assessment Year : 2008-09) Trianz Holdings P. Ltd, (Formerly Trianz Consulting P. Ltd) No. 165/2, 6th floor, Kalyani Magnum, Doraisani Palya, IIM Post), Bannerughatta Road, Bengaluru 560 076 .. Appellant PAN : AABCT6050H v. Deputy Commissioner of Income Tax, Circle – 12(4), Bengaluru .. Respondent Assessee by : Shri. Srinivas K P, CA Revenue by : Smt. Neera Malhotra, CIT Heard on : 26.12.2…

DCIT vs. M/S Google India Pvt. Ltd

In the result, revenue’s appeal and C

ITA 1298/BANG/2013[2005-06]Status: DisposedITAT Bangalore03 Mar 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri S Jayaramanrevenue’S Appeal

For Appellant: Shri. S. P. Singh, CA & Shri. Ujwal Tiwari, CAFor Respondent: Smt. Renuka Devi, JCIT
Section 10ASection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S JAYARAMAN, ACCOUNTANT MEMBER Revenue’s Appeal IT(TP)A No.1298/Bang/2013 Assessment years : 2005-06 Dy. Commissioner of Income Tax, M/s. Google India Pvt. Ltd., Circle 11(3), Prestige Sigma, I Floor, R. P. Bhavan, Vs. 3, Vittal Mallya Road, Nrupathunga Road, Bengaluru-560001. Bengaluru. PAN : AACCG0527D APPELLANT RESPONDENT Assessee’s CO CO No. 13/Bang/2016 Assessment year : 2005-06 M/s. Google India Pvt. Ltd., Dy. Commissioner of Income Tax, Bengaluru-560001. Circle 11(3), Bengaluru. PAN : AAC…

DCIT vs. M/S Pmc Sierra India Pvt. Ltd., Bangalore

In the result, the revenue’s appeal as well as C

ITA 882/BANG/2013[2008-09]Status: DisposedITAT Bangalore26 Aug 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T(T.P) A. No.882/Bang/2013 (Assessment Year : 2008-09) Dy. Commissioner of Income Vs. M/s. PMC – Sierra India Pvt. Ltd. 5A Block, 2nd Floor, Pritechpark, Tax, Circle 12(2), Bangalore. SEZ, Bellandur, Bangalore-560 103 PAN AADCP 6802F Appellant Respondent. C.O.No.173/Bang/2015 I.T(T.P) A. No.882/Bang/2013 (Assessment Year : 2008-09) (By Assessee) Appellant/C.O. By : Shri T.Suryanarayana, Advocate. Respondent By : Dr.P.K. Srihari, Addl. CIT (D.R.) Date of Hearing…

M/S Luwa India Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeal of the revenue is dismissed and the appeal of the

ITA 568/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: S/Shri P.K. Prasad & Umashankar, AdvocatesFor Respondent: Dr.P.K. Srihari, CIT (D.R.)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.568/Bang/2012 & C.O. No.31/Bang/2015 (Assessment Year : 2007-08) M/s. Luwa India Pvt. Ltd. Vs. Asst. Commissioner of Income No.95, Industrial Suburb, Tax, II Stage, Tumkur Road, Circle 11(5), Bangalore. Yeshwanthpura, Bangalore-560 022 PAN AAACL 3106B Appellant Respondent. I.T.(T.P) A. No.581/Bang/2012 (Assessment Year : 2007-08) (By Revenue) Assessee By : S/Shri P.K. Prasad & Umashankar, Advocates. Revenue By : Dr.P.K. Srihari, CIT (D.R.) Date of…

Siemens Information Processing Services Private Limited, Bangalore vs. DCIT, Bangalore

ITA 1359/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Jun 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: P. Chandrashekar, JCIT (D.R)
Section 133(6)Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1359/Bang/2011 (Assessment Year : 2007-08) M/s. Siemens Information Processing Vs. Dy. Commissioner of Income Services Pvt. Ltd., Tax, (Merged with Siemens Information Circle 12(3), Bangalore. Systems Ltd.) Ozone Manay Tech Park, Block A, 6th Floor, No.56/18 & 55/9, G.B. Palya, Hosur Road, Bangalore-560 068 PAN AAFCS 1164H Appellant Respondent. Appellant By : Shri Sampath Raghunathan, Advocate. Respondent By : P. Chandrashekar, JCIT (D.R) Date of Hearin…

Google India (P.) Ltd. v. DCIT (29 Taxmann.com 412) — Cited in 14 Judgments | BharatTax