HOV Services Ltd. v. JCIT

73 Taxmann.com 311Income Tax Appellate Tribunal2016#14394 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing HOV Services Ltd. v. JCIT

Harman Connected Services Corporation India Private Limited (Formerly Known As M/S Core Objects India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(2), Bangalore

In the result, appeal of the assessee is treated as partly allowed

ITA 682/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Feb 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 682/Bang/2016 M/s. Harman Connected Services Deputy Commissioner of 2011-12 Corporation India Private Limited, Income Tax, (formerly known as Core Objects India Circle - 3(1)(2), Private Limited), Bengaluru. Plot No.3 and 3A, EOIZ Industrial Area, Sy. No.85 and 86, Sadaramangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AACCC 2040 B 632/Bang/2016 Deputy Commissioner of M/s. Core Objects India Pri…

Evalueserve.Com P.Ltd, New Delhi vs. ACIT, Circle-8(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 5148/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jan 2020AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Dinesh Antil. Sr. DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER SA No. 531/DEL/19 & [Assessment Year: 2011-12] Evalueserve.com Pvt Ltd Vs. The A.C.I.T A-47, Lower Ground Floor Circle – 8(2) Hauz Khas, New Delhi New Delhi PAN: AAACE 8014 E [Appellant] [Respondent] Date of Hearing : 22.01.2020 Date of Pronouncement : 28.01.2020 Assessee by : Shri Salil Kapoor, Adv Ms. Ananya Kapoor, Adv Revenue by : Shri Dinesh Antil. Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred…

Omniglobe Information Technologies (India) Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range -7, New Delhi

In the result, these grounds of appeal are rejected

ITA 6980/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Oct 2018AY 2013-14

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 143(3)Section 144CSection 234BSection 234CSection 92C

…the international transition of provision of BPO services[Rampgreen Solutions Pvt. Ltd vs. CIT (377 ITR 533)]. The company has itself been rejected as comparable is to a ITES enabled services provider in the following cases: HOV Services Ltd. Vs. JCIT (2016) 73 Taxmann.com 311 – CL 787 – 818 Schlumberger India Technology Centre Pvt. Ltd. Vs. DCIT (ITA No. 640/Pn/2014) – CL 741– 758 19. On the other hand, the ld. DR relied on the orders of the lower authorities and submitted that the assessee has produced the print out of business profile of this company on 20.01.2018, which at PB-606 to 608, which is not reliab…

Evalueserve.Com Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1466/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 6310/DEL/2012 (A.Y 2008-09) Evalueserve.Com Pvt. Ltd. Vs ACIT 701, Guru Apartments, Circle-8(2) Sector-14, Rohini New Delhi New Delhi AAACE8014F (APPELLANT) (RESPONDENT) AND I.T.A .No. 1466/DEL/2015 (A.Y 2010-11) Evalueserve.Com Pvt. Ltd. Vs ACIT 2nd Floor, Tower-A, Circle-8(2) Unitech World-Cyber Park, Jharsa, New Delhi Sector-39 Gurgaon AAACE8014F (RESPONDENT) (APPELLANT) Appellant by Ms. Ananya Kapoor, Adv Sh. Salil Kapoor, Adv Respondent by Sh. Kumar Pranav, Sr. DR Date of Heari…

Evalueserve.Com Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6310/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Aug 2018AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

M/S. Schlumberger India Technology Centre P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of the assessee is partly allowed

ITA 640/PUN/2014[2010-11]Status: DisposedITAT Pune10 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.640/Pun/2014 यििाारण वषा / Assessment Year :2010-11 M/S. Schlumberger India Technology Centre Pvt. Ltd., (Formerly Known As Schlumberger Global Support Centre Ltd.-India Branch) Office No.701, 7Th Floor, Building No.9, Commerzone, Survey No.144/145, Samrat Ashok Path, Off Airport Road, Yerwada अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aalcs2048C Vs. The Dy. Director Of Income Tax (It)-Ii, …. प्रत्यथी / Respondent Pune

For Appellant: Shri Kamal SawhneyFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 92C(3)Section 92D

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.640/PUN/2014 यििाारण वषा / Assessment Year :2010-11 M/s. Schlumberger India Technology Centre Pvt. Ltd., (formerly known as Schlumberger Global Support Centre Ltd.-India Branch) Office No.701, 7th Floor, Building No.9, Commerzone, Survey No.144/145, Samrat Ashok Path, Off Airport Road, Yerwada अऩीऱाथी/Appellant Pune – 411006 …. PAN: AALCS2048C Vs. The Dy.…

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

In the result, the appeal of the revenue is partly allowed for statistical

ITA 1207/BANG/2014[2003-04]Status: DisposedITAT Bangalore21 Apr 2017AY 2003-04

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G.R.Reddy, CIT –I

Section 92C

…alternative contention that even if some addition is called for on this account then also ESOP cannot be included in the operating cost and in support of his contention; he placed reliance on the following judicial pronouncements; a) HOV Services Ltd Vs JCIT 73 Taxmann.com 311(Pune Trib.) b) ICC India Pvt.Ltd.V DCIT 71 Taxmann.com 64 (Del.Tib.) c) Capegemini India Pvt. Ltd. Vs ACIT 27 ITR 74 (Mum.) 20. We have considered the rival submissions. We find that this issue was decided by ld. CIT (A) as per para-12.7.1 to 12.7.4 and for the sake of ready reference, these paras are reproduced below:- “12.7.1 The as…