India Private Limited v. DCIT

102 Taxmann.com 58Reported decision#21854 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10B(1)(e)(iii)Section 10D Section 115JB Section 133(6)Section 142(1)Section 143(2)Section 14A Section 234B

Judgments citing India Private Limited v. DCIT

Franklin Templeton Internaitoanl Services (I) P.Ltd, Mumbai vs. DCIT (OSD) 3(1), Mumbai

In the result the appeal filed by the assessee for assessment year 2007-08 and 2008-09 stands partly allowed

ITA 7216/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Oct 2025AY 2008-09

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 6986/Mum/2011 Assessment Year: 2007-08 Franklin Templeton Vs. Assistant International Services Commissioner of (India) Private Limited Income-tax (OSD), Level 3, Wockhardt Circle 3(1) Towers, Bandra Kurla Room No. 609, 6th Complex, Bandra (East), Floor, Aayakar Mumbai-400051 Bhavan, M K Marg, PAN:AAACF6496L Mumbai-400020 (Appellant) (Respondent) I.T.A. No. 7216/Mum/2012 Assessment Year: 2008-09 Franklin Templeton Vs. Deputy International Services Commissione…

Franklin Templeton International Services (I) P. Ltd, Mumbai vs. Asst CIT 3(1)(OSD), Mumbai

In the result the appeal filed by the assessee for assessment year 2007-08 and 2008-09 stands partly allowed

ITA 6986/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Oct 2025AY 2007-08

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

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)

…essee having similar functional profile. The issue of few comparable is stated to have been covered by the view taken by this very bench for same AY for assessee having similar functional profile in the case of Infor Global Solutions India (P.) Ltd. Vs. DCIT [102 Taxmann.com 58]. A copy of the same has been placed on record. The Ld. DR controverted the same and advanced arguments in favor of revenue. 2.2 Brief facts are that the assessee being resident corporate assessee was stated to be engaged in providing international and domestic business and financial information services, releasing publications, software d…