(i) Outsource Partner International Pvt. Ltd. v. DCIT

87 Taxmann.com 332Income Tax Appellate Tribunal2017#21513 most cited

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Judgments citing (i) Outsource Partner International Pvt. Ltd. v. DCIT

DCIT 2(3), Mumbai vs. Zensar Technologies Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 8389/MUM/2010[2005-06]Status: DisposedITAT Mumbai13 Nov 2023AY 2005-06

Bench: Shri Vikas Awasthy& Shri S. Rifaur Rahmanआअसं.8389/मुं/2010 (िन.व. 2005-06) Dcit-2(3), Room No.555, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/S. Zensar Technologies Ltd., Magnet House, 2Nd Floor, N.M.Marg, Ballard Estate, Mumbai – 400 001 Pan: Aaacz 0742 K ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Manoj Kumar, Cit - Dr "ितवादी"ारा/Respondent By : Shri Nitesh Joshi, Advocate सुनवाई की ितिथ/ Date Of Hearing : 22/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 13/11/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Manoj Kumar, CIT - DRFor Respondent: Shri Nitesh Joshi, Advocate

Section 10ASection 244ASection 92C

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी एस. "रफौररहमान, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.8389/मुं/2010 (िन.व. 2005-06) DCIT-2(3), Room No.555, 5th Floor, Aaykar Bhavan, M.K.Road, MUMBAI – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. M/s. Zensar Technologies Ltd., Magnet House, 2nd Floor, N.M.Marg, Ballard Estate, Mumbai – 400 001 PAN: AAACZ 0742 K ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Manoj Kumar, CIT - DR "ितवादी"ारा/Responden…

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. 24/7 Customer Private Limited, Bangalore

In the result, the appeal filed by the revenue stands partly allowed for statistical purposes

ITA 228/BANG/2020[2005-06]Status: DisposedITAT Bangalore30 Jun 2022AY 2005-06

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 228/Bang/2020 Assessment Year : 2005-06 M/S. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner Of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. Pan: Aaacz1014A Appellant Respondent : Shri Jeepan Nagpal & Mrs. Assessee By Pallavi Sharma, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 17-05-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Revenue Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For A.Y. 2005- 06 On Following Grounds Of Appeal: “Grounds Of Appeal & Question Of Law: A) The Learned Cit(A) Has Erred In Law & In Fact Seeking Exact Comparability Under Tnnm?

For Respondent: Shri Jeepan Nagpal & Mrs

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 228/Bang/2020 Assessment Year : 2005-06 M/s. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. PAN: AAACZ1014A APPELLANT RESPONDENT : Shri Jeepan Nagpal & Mrs. Assessee by Pallavi Sharma, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 17-05-2022 Date of Pronouncement : 30-06-2022…

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. 24/7 Customer Private Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 2328/BANG/2019[2004-05]Status: DisposedITAT Bangalore17 Feb 2022AY 2004-05

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Dr. Manjunath Karkihalli, CIT(DR), ITAT, BengaluruFor Respondent: Smt. Shashim Kapila, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2328/Bang/2019 Assessment year: 2004-05 The Deputy Commissioner Vs. 24/7 Customer Private Ltd., of Income Tax, Embassy Golf Business Park, Circle 2(1)(1), Challaghatta Village, Bangalore. Off Intermediate Ring Road, Varthur Hobli, Bengaluru – 560 071. PAN: AAACZ 1014A APPELLANT RESPONDENT Appellant by : Dr. Manjunath Karkihalli, CIT(DR), ITAT, Bengaluru. Respondent by : Smt. Shashim Kapila, Advocate Date of hearing : 17.02.2022 Date of Pronouncement : 17.0…

Asst.C.I.T., Bangalore vs. M/S Inmobi Technologies Pvt. Ltd., Bangalore

In the result, the appeal of the Revenue is partly allowed

ITA 620/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri L. Bharath, C.AFor Respondent: Shri G. Guruswamy, CIT (D.R.)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.620/Bang/2016 (Assessment Year: 2011-12) Assistant Commissioner of Income Tax, Circle 3(1)(1), Bangalore. ….Appellant Vs. M/s. Inmobi Technologies Pvt Ltd., Pebble Beach, Ground Floor, B Block, Embassy Golf Links Business Park, Off. Intermediate Road, Bangalore – 560071 ……Respondent. PAN AAECM 9170C Assessee By: Shri L. Bharath, C.A. Revenue By: Shri G. Guruswamy, CIT (D.R.) Date of Hearing : 10.12.2020. Date of Pronouncement : 16.12.2…