(India) (P.) Ltd. v. ITO

87 Taxmann.com 251High Court2017#4818 most cited

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

Interest on outstanding receivables arising during business is considered an international transaction under the definition of 'capital financing'.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

BT e-Serv (India) Private Limited v. ITO · 87 taxmann.com 251 · Section 92B(1) · Section 92F · interest on outstanding receivables · capital financing · international transaction · overdue outstanding

Sections most often in play

Section 143(3)Section 10AASection 10CSection 10DSection 144BSection 144C(13)Section 144C(2)Section 250

Issues it is cited on

section 92f(v)section 144c(2)convertible foreign exchangesection 92b(1)interest on outstanding receivablessafe harbour rulesworking capital adjustmentsafe harbourr&d expendituresection 92fsection 144c(3)comparable companies

Judgments citing (India) (P.) Ltd. v. ITO

D S TRADING,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1885/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1885/Ahd/2024 (Assessment Year: 2021-22) D S Trading Co., Income Tax Officer, Vs. 16-B, Kalyan Baug Society, Nr. Ward 1(1)(1), Old Dhor Bazar, Baliakaka Road, Ahmedabad. Kankaria, Ahmedabad-380028 [PAN : AAGFD 1637 E] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Respondent by: Shri Prathvi Raj Meena, CIT-DR Date of Hearing 15.04.2025 Date of Pronouncement 20.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- By way of this appeal, the assess…

CVENT INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee in both the A

ITA 187/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Mar 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: ShriDheeraj Kumar Jaiswal, Sr. DR
Section 92CSection 92D

…ITA No. 2374/DEL/2012 [A.Y. 2010-11] 1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Cvent India Pvt Ltd Vs. TheI.T.O 19th Floor, Tower C & D Ward - 3(4) Building 14, DLF Cyber City New Delhi Gurgaon PAN – AACCC 7667 F Cvent India Pvt Ltd TheA.CI.T. 19thFloor, Tower C & D Circle -6(2) Building 14, DLF Cyber City New Delhi Gurgaon PAN – AACCC 7667 F TheDy.CI.T. Cvent India Pvt Ltd Circle -7(1) 19th Floor, Tower C & D New Delhi Building 14, DLF Cyber City Gurgaon PAN – AAACD 6817 F (App…

V K JEWELLERY ,MUMBAI vs. DCIT, CIRCLE 17(1), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 3163/MUM/2024[2012-13]Status: DisposedITAT Mumbai26 Aug 2024AY 2012-13

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhri

For Appellant: Shri Sunil HirawatFor Respondent: Shri R.R. Makwana, Sr. DR
Section 10ASection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA no.3163/Mum./2024 (Assessment Year : 2012–13) V K Jewellery 7/57, 4th Floor, A Wing, Nagindas Mension CHSM JSS Marg, ……………. Appellant Mumbai- 400004 PAN-AAFFV7876A v/s DCIT, Circle 17(1) Kautilya Bhavan Avenue 3, Near Videsh Bhavan, ……………. Respondent G Block BKC Bandra Kurla Complex, Bandra (E), Mumbai- 400051 Assessee by : Shri Sunil Hirawat Revenue by : Shri R.R. Makwana, Sr. DR Date of Hearing – 06/08/2024 Date of Order – 26/08/2024 O R D E R PER SANDEEP…

TEK SYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERBAD vs. DCIT, CIRCLE-2(1), HYDERBAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 487/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) Tek Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad Pan:Aabcf1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. K. Amulya, Ca रधजस् व द्वधरध/Revenue By:: Shri Jeevan Lal Lavidiya, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncement: 05/07/2024 आदेश/Order

For Appellant: Ms. K. Amulya, CAFor Respondent: : Shri Jeevan Lal Lavidiya
Section 143(3)Section 144BSection 144C(13)Section 270A

…ITA No 487 of 2022 TEK Systems Global Services P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) TEK Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad PAN:AABCF1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Ms. K. Amulya, CA रधजस् व द्वधरध/Revenue by:: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncem…

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 349/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

…nsaction is required to be determined." Similar views have been taken by the Hon'ble ITAT, Bangalore in the case of Ingersoll Rand (I) Pvt. Ltd. (dated 10.11.2017) Page 30 of 82 and ITAT Delhi in the case of BT e- serve India Pvt. Ltd. (dated. 30.10.2017) (87 Taxmann.com 251) The appellant's contention that the interest aspect is embedded in the sale price is not supported by any evidence, even the appellant does not know for sure as to when the. payment will be received. This is the very reason a credit period is agreed between the parties in normal course of business, so that the seller knows as lo how much…

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD, HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 348/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

…nsaction is required to be determined." Similar views have been taken by the Hon'ble ITAT, Bangalore in the case of Ingersoll Rand (I) Pvt. Ltd. (dated 10.11.2017) Page 30 of 82 and ITAT Delhi in the case of BT e- serve India Pvt. Ltd. (dated. 30.10.2017) (87 Taxmann.com 251) The appellant's contention that the interest aspect is embedded in the sale price is not supported by any evidence, even the appellant does not know for sure as to when the. payment will be received. This is the very reason a credit period is agreed between the parties in normal course of business, so that the seller knows as lo how much…

HETERO LABS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 313/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

…nsaction is required to be determined." Similar views have been taken by the Hon'ble ITAT, Bangalore in the case of Ingersoll Rand (I) Pvt. Ltd. (dated 10.11.2017) Page 30 of 82 and ITAT Delhi in the case of BT e- serve India Pvt. Ltd. (dated. 30.10.2017) (87 Taxmann.com 251) The appellant's contention that the interest aspect is embedded in the sale price is not supported by any evidence, even the appellant does not know for sure as to when the. payment will be received. This is the very reason a credit period is agreed between the parties in normal course of business, so that the seller knows as lo how much…

HETERO LABS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 312/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

…nsaction is required to be determined." Similar views have been taken by the Hon'ble ITAT, Bangalore in the case of Ingersoll Rand (I) Pvt. Ltd. (dated 10.11.2017) Page 30 of 82 and ITAT Delhi in the case of BT e- serve India Pvt. Ltd. (dated. 30.10.2017) (87 Taxmann.com 251) The appellant's contention that the interest aspect is embedded in the sale price is not supported by any evidence, even the appellant does not know for sure as to when the. payment will be received. This is the very reason a credit period is agreed between the parties in normal course of business, so that the seller knows as lo how much…

ACIT, CIRCLE -5 (1), HYDERABAD vs. QUISLEX LEGAL SERVICES PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 105/HYD/2022[2014-15]Status: DisposedITAT Hyderabad06 Mar 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2014-15 Dy. C. I.T Vs. Quislex Legal Services Circle 5(1) (P) Ltd, Hyderabad Hyderabad Pan:Aaacq1153H (Appellant) (Respondent) C.O No.10/Hyd/2022 (Arising Out Of Ita No. 105/Hyd/2022) Assessment Year:2014-15 Quislex Legal Services (P) Vs. Dy. C. I.T Ltd, Hyderabad Circle 5(1) Pan:Aaacq1153H Hyderabad (Appellant) (Respondent) Assessee By: Shri H. Srinivasulu, Advocate Revenue By: Shri Jeeval Lal Lavidiya, Cit(Dr) Date Of Hearing: 06/02/2023 Date Of Pronouncement: 06/03/2023 O R D E R Per Laliet Kumar, J.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 07.01.2022 Of The Learned Cit (A)-10, Relating To A.Y.2014-15 & The C.O Is Filed By The Assessee For The A.Y 2014-15. Page 1 Of 19

For Appellant: Shri H. Srinivasulu, AdvocateFor Respondent: Shri Jeeval Lal Lavidiya, CIT(DR)

…ITA 105 and CO 10 of 2022 Quislex Legal Services P Ltd Hyderabad आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year:2014-15 Dy. C. I.T Vs. Quislex Legal Services Circle 5(1) (P) Ltd, Hyderabad Hyderabad PAN:AAACQ1153H (Appellant) (Respondent) C.O No.10/Hyd/2022 (Arising out of ITA No. 105/Hyd/2022) Assessment Year:2014-15 Quislex Legal Services (P) Vs. Dy. C. I.T Ltd, Hyderabad Circle 5(1) PAN:AAACQ1153H Hyderabad (Appellant) (Respondent) Assessee by: Shri H. Srin…

APACHE FOOTWEAR INDIA PRIVATE LIMITED,NELLORE vs. ACIT, CIRCLE-1(1), TIRUPATI

In the result, the appeal of the assessee is dismissed

ITA 568/HYD/2022[2018-19]Status: DisposedITAT Hyderabad16 Jan 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP.No.568/Hyd/2022 Assessment Year: 2018-19 Apache Footwear India Vs. ACIT, Private Limited Circle-1(1), Apache SEZ, Tirupati Mambattu Village, TADA, Nellore Andhra Pradesh-524 401. PAN : AAFCA6140B (Appellant) (Respondent) Assessee by: Shri Kuriachan, CA Revenue by: Shri Rajendra Kumar, CIT-DR Date of hearing: 09.01.2023 Date of pronouncement: 16.01.2023 O R D E R Per Shri Laliet Kumar, J.M. This appeal is filed by the assessee, feeling aggrieved by…

DCIT-1(2)(1), MUMBAI , MUMBAI vs. M/S CACTUS COMMUNICATION PVT LTD, MUMBAI

The appeal of the Assessee is allowed

ITA 1491/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-2013
For Appellant: Shri Dhanesh Bafna, Pratik ShahFor Respondent: Ms. Samruddhi Dhananjay Hande
Section 143(3)Section 144Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER DCIT-1(2)(1), Mumbai, Room No. 535, Aayakar Bhavan, New Marine Lines, Mumbai - 400020 ……………… Appellant M/s Cactus Communication Pvt. Ltd., Vs 510, Shalimar Morya Park Off Link Road, Andheri (West), Mumbai - 400053 ……………. Respondent [PAN: AACCC1194L] CO No. 134/MUM/2022 (IN ITA No. 1491/Mum/2022) (Assessment Year: 2012-13) M/s Cactus Communication Pvt. Ltd., 510, Shalimar Morya Park Off Link Road, Andheri (West), Mumbai - 400053 ……………… Appellant [PAN: AACCC1194L] Vs DCIT-1(2)(1), Mumb…

M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 932/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri
Section 143(2)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.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED , BANGALORE

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 844/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri
Section 143(2)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.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

ALTIMETRIK INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 477/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Rashmi R., AdvocateFor Respondent: Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.477/Bang/2021 Assessment year : 2016-17 Altimetrix India Pvt. Ltd., Vs. The Assessing Officer, Sy.No.7(P) & 93(P), Electronics City, National e-Assessment Phase II, Industrial Area, Begur Hobli, Centre, Bangalore – 560 100. Delhi. PAN: AABCE 2733L APPELLANT RESPONDENT Appellant by : Smt. Rashmi R., Advocate Respondent by : Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.07.2022 Date of Pronouncement : 27.07.2022 O R D E R Pe…

DCIT, CIRCLE-12(2), NEW DELHI vs. IQOR INDIA SERVICES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 3713/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Jul 2022AY 2012-13
For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Mrinal Kumar Das, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3713/Del./2018 (ASSESSMENT YEAR : 2012-13) DCIT, Circle 12 (2), vs. M/s. IQOR India Services Pvt. Ltd., New Delhi. P-24, Green Park Extension, New Delhi – 110 016. (PAN : AABCI2835F) CO No.143/Del/2018 (in ITA No.3713/Del./2018) (ASSESSMENT YEAR : 2012-13) M/s. IQOR India Services Pvt. Ltd., vs. DCIT, Circle 12 (2), P-24, Green Park Extension, New Delhi. New Delhi – 110 016. (PAN : AABCI2835F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rishabh Malhotra, AR REVE…

ZETA INTERACTIVE SYSTEMS (INDIA) PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

Appeal of the assessee is partly allowed

ITA 1812/HYD/2017[2011-13]Status: DisposedITAT Hyderabad07 Jun 2022AY 2011-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12

For Appellant: Sri P.V.S.S. PrasadFor Respondent: Sri T. Sunil Goutam, DR

…ITA No 1812 of 2017 Zeta Interactive Systems India P Ltd Hyderabad 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: 2011-12 Zeta Interactive Systems Vs. Income Tax Officer (India) Pvt. Ltd, Hyderabad Ward 17(4) PAN:AAACZ2688N Hyderabad (Appellant) (Respondent) Assessee by: Sri P.V.S.S. Prasad Revenue by: Sri T. Sunil Goutam, DR Date of hearing: 01/06/2022 Date of pronouncement: 07/06/2022 ORDER Per Laliet Kumar, J.M. This is assessee’s appeal for the A.Y 2011-12 against the order of the C…

M/S. KODIAK NETWORKS INDIA PRIVATE LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 284/BANG/2017[2012-13]Status: DisposedITAT Bangalore30 Jun 2020AY 2012-13

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.284/Bang/2017 (Assessment Year: 2012-13) M/S. Kodiak Networks India Pvt. Ltd., 9Th Floor, Mfar Manyata Tech Park, Greenheart, Phase Iv, Nagawara, Bangalore-560 045 ….Appellant Pan Aacck 0978J Vs. Asst. Commissioner Of Income Tax, Circle 4(1)(1), Bangalore. ……Respondent.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri Mathivanan M, CIT (D.R)
Section 115JSection 143(2)Section 143(3)Section 144C(5)Section 40Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.284/Bang/2017 (Assessment Year: 2012-13) M/s. Kodiak Networks India Pvt. Ltd., 9th Floor, MFAR Manyata Tech Park, GreenHeart, Phase IV, Nagawara, Bangalore-560 045 ….Appellant PAN AACCK 0978J Vs. Asst. Commissioner of Income Tax, Circle 4(1)(1), Bangalore. ……Respondent. Assessee By: Shri Narendra Kumar Jain, Advocate. Revenue By: Shri Mathivanan M, CIT (D.R) Date of Hearing : 16.06.2020 Date of Pronouncement : 30.06.2020 O R D E R PER…

CONVERGYS INDIA SERVICES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 6(2), NEW DELHI

ITA 1934/DEL/2018[2012-13]Status: DisposedITAT Delhi22 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR
Section 133(6)Section 234BSection 271(1)(c)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1934/Del./2018 (Assessment Year : 2012-13) M/s. Convergys India Services vs. DCIT, Circle 6 (2), Pvt. Ltd., New Delhi. Ground Floor, Bestech Business Towers, Sohna Road, Sector 48, Gurgaon – 122 001. (PAN : AABCC5056G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.M. Gupta, Advocate Ms. Shruti Khimta, AR REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 17.10.2019 Date of Order : 22.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER The Appella…

M/S.SYNIVERSE TELEDATA SYSTEMNS PVT., LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, IT(TP) A.No

ITA 2217/BANG/2016[2012-13]Status: DisposedITAT Bangalore25 Oct 2019AY 2012-13

Bench: Shri N V Vasudevan & Shri G Manjunatha

For Appellant: S/Shri P.K. Prasad & Uma Shankar GautamFor Respondent: Shri C.H. Sundar Rao, CIT(DR-I), ITAT, Bangalore
Section 143(3)Section 144C(13)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI G MANJUNATHA, ACCOUNTANT MEMBER IT(TP)A No.2217/Bang/2016 & IT(TP)A No.189/Bang/2018 Assessment year : 2012-13 M/S. Syniverse Technologies Services Vs. The Deputy Commissioner (India) Pvt. Ltd. of Income Tax, (Formerly known as Syniverse Teledata Circle 6(1)(2), Systems Pvt.Ltd.) Bangalore. Embassy Tech Park, Block “B” Delta, 3rd Floor, Sarjapur-Marthahalli Outer Ring Road, Bangalore-560 103. PAN: AAAC1 6297A APPELLANT RESPONDENT Appellant by : S/Shri P.K. Prasad & Uma Shankar Gautam, Advocates Respo…

MMODAL GLOBAL SERIVECES P.LTD,NAVI MUMBAI vs. ASST CIT 15(2)(2), MUMBAI

In the result, Ground Nos

ITA 970/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhm Modal Global Services Acit Circle-15(2)(2) Private Ltd. (Formerly Known As 480, Aayakar Bhavan, Cbay System (India) Pvt. Ltd.), M.K. Road, 3Rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa Ttc Industrial Area Midc, Thane Belapur Road, Airoli, Navi Mumbai-400708. Pan: Aaacc9165F Appellant Respondent Appellant By : Ms. Karishma R. Phatarphekar With Shri Harsh Shah & Shri Punit Bothra (Ar) Respondent By : Shri Nitin Shivraj K. Patil (Jt. Cit) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri PunitFor Respondent: Shri Nitin Shivraj K. Patil (Jt. CIT)
Section 143(3)Section 234Section 254(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M Modal Global Services ACIT Circle-15(2)(2) Private Ltd. (Formerly known as 480, Aayakar Bhavan, CBay System (India) Pvt. Ltd.), M.K. Road, 3rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa TTC Industrial Area MIDC, Thane Belapur Road, Airoli, Navi Mumbai-400708. PAN: AAACC9165F Appellant Respondent Appellant by : Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri Punit Bothra (AR) Respondent by : Shri Nitin Shivraj K. Patil (Jt. CIT) Dat…

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