(i) Ness Innovative Business Services (P.) Ltd. v. Dy. CIT

151 ITD 190Income Tax Appellate Tribunal2014#13460 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2022.

Judgments citing (i) Ness Innovative Business Services (P.) Ltd. v. Dy. CIT

Indeed India Operations Private Limited, Hyderabad vs. DCIT-2(1), Hyderabad

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

ITA 254/HYD/2021[2016-17]Status: DisposedITAT Hyderabad10 Aug 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2016-17 Indeed India Operations Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle – 2(1), Pan : Aadci5931J. Hyderabad. (Appellant) (Respondent) Assessee By: Shri H. Srinivasulu Revenue By: Shri Rajendra Kumar, Cit-Dr Date Of Hearing: 11.07.2022 Date Of Pronouncement: 10.08.2022

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2016-17 Indeed India Operations Vs. The Deputy Commissioner Private Limited, of Income Tax, Hyderabad. Circle – 2(1), PAN : AADCI5931J. Hyderabad. (Appellant) (Respondent) Assessee by: Shri H. Srinivasulu Revenue by: Shri Rajendra Kumar, CIT-DR Date of hearing: 11.07.2022 Date of pronouncement: 10.08.2022 O R D E R Per Laliet Kumar, J.M. This appeal is filled by the assessee feeling aggrieved with the order dt.30.03.2021 passed by the National e…

Ventura India Pvt. Ltd, Pune vs. Deputy Commissioner of Income Tax (Tp-2)2, Pune

The appeal of the assessee is partly allowed for statistical purposes

ITA 214/PUN/2021[2016-17]Status: DisposedITAT Pune12 Jul 2022AY 2016-17

For Appellant: S/Shri M.P. Lohia, Rajendra Agiwal &For Respondent: Smt. Vidya Bajpai

Section 143(3)Section 144C(13)Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHUR, JM ITA No. 214/PUN/2021 : A.Y. 2016-17 Ventura (India) Pvt. Ltd., Upper Ground Level, 1, Level 2, Tower B1, Magarpatta City SEZ, Hadapsar, Pune-411 013. PAN: AABCE 3274 C Appellant Vs. The Dy. C.I.T. TP 2(2) Pune. Respondent Appellant by : S/Shri M.P. Lohia, Rajendra Agiwal & Hemen Chandariya Respondent by : Smt. Vidya Bajpai Date of Hearing : 07-07-2022 Date of Pronouncement : 12-07-2022 ORDER PER PARTHA SARATHI CHAUDHURY This Appeal emanates from the findings of the learned Dispute Resolution Pane…

Adp Private Limited, Ranga Reddy vs. DCIT, Circle-1( 1), Hyderabad

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 228/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai

Section 143(3)Section 92C

…contention, the learned Authorised Representative relied upon the following decisions: - ITA No 2233 of 2018 ADP Private Ltd Hyderabad i) ACIT vs. Tech Mahindra Ltd., [2018) 91 taxmann.com 329; ii) Ness Innovative Business Services Pvt. Ltd. vis DCIT, [2014) 151 ITD 190; :- 28 -: ITA Nos..227 & 228/Hyd/2021 ADP Pvt. Ltd., Hyd. iii) LSI Technologies India Pvt. Ltd. vis ITO, [2015) 60 taxmann.com 405; iv) PCIT vis S. T. Ericsson India Pvt. Ltd. ITA no.821/2017, dated 31.01.2018; v) S. T. Ericsson India Pvt. Ltd. vis ACIT, ITA no.1672/Del./ 2014; vi) Dialogic Networks India Pvt. Ltd. vis ACIT, ITA no. 7280/Mum/…

Adp Private Limited (31/10/2015), Ranga Reddy vs. DCIT, Circle-1( 1), Hyderabad

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 227/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai

Section 143(3)Section 92C

Adp Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, ground of appeal No

ITA 2233/HYD/2018[2014-15]Status: DisposedITAT Hyderabad18 Dec 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year:2014-15

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Srinivas Reddy, DR

Section 115JSection 143(3)Section 92C

…learned Authorised Representative relied upon the following decisions: - Page 18 of 44 ITA No 2233 of 2018 ADP Private Ltd Hyderabad i) ACIT vs. Tech Mahindra Ltd., [2018) 91 taxmann.com 329; ii) Ness Innovative Business Services Pvt. Ltd. vis DCIT, [2014) 151 ITD 190; iii) LSI Technologies India Pvt. Ltd. vis ITO, [2015) 60 taxmann.com 405; iv) PCIT vis S. T. Ericsson India Pvt. Ltd. ITA no.821/2017, dated 31.01.2018; v) S. T. Ericsson India Pvt. Ltd. vis ACIT, ITA no.1672/Del./ 2014; vi) Dialogic Networks India Pvt. Ltd. vis ACIT, ITA no. 7280/Mum/ 2012, dated 27.07.2018; and vii) Accenture Services Pvt. Ltd…

Dun & Bradstreet Information Services India P.Ltd, Mumbai vs. DCIT 8(1), Mumbai

The appeal stands partly allowed

ITA 3593/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jun 2019AY 2007-08

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Farrokh V. Irani–Ld. ARFor Respondent: Shri Ganesh S. Bare-Sr.AR

Section 133(6)Section 92C(2)

…f 91.63% and 546% respectively. For aforesaid reasons, the company cannot be treated as a comparable. In support of such contentions, he relied upon the following decisions:— (i) Ness Innovative Business Services (P.) Ltd. v. Dy. CIT [2014] 47 taxmann.com 377/151 ITD 190 (Hyd. - Trib.) (ii) Pr. CIT v. Barclays Technology Centre India (P.) Ltd. [2018] 95 taxmann.com 170 (Bom.) (iii) Dialogic Networks (India) (P.) Ltd. (supra) (iv) QAD India (P.) Ltd. v. Dy. CIT [2016] 75 taxmann.com 280 (Mum. - Trib.). 10. The learned Departmental Representative relied upon the orders of the DRP and the Transfer Pricing Officer. 1…

ITO 10(3)(4), Mumbai vs. Keystone Solution P. Ltd, Mumbai

In the result, appeal stands partly allowed for statistical purpose

ITA 4508/MUM/2011[2005-06]Status: DisposedITAT Mumbai19 Oct 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri M. MuzaliFor Respondent: Shri N.K. Chand

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.4508/Mum./2011 (Assessment Year : 2005–06) Income Tax Officer Ward–10(3)(4) Aayakar Bhawan ……………. Appellant 101, M.K. Road, Mumbai v/s M/s. Keystone Solution P. Ltd. Block no.48, DEF Godrej Industries Complex Pirojshshnagar Gate no.4 ……………. Respondent Eastern Express Highway Vikhroli (E), Mumbai 400 079 PAN – AACCS7667Q Revenue by : Shri N.K. Chand Assessee by : Shri M. Muzali Date of Hearing – 21.07.2016 Date of Order – 19.10.2016 O R D E R PER SAKTIJIT DEY, J.M.…