What is Intoto Software India Pvt. Ltd. v. ACIT authority for?

Companies engaged in diversified businesses cannot be held comparable if segmental results are not available. The Assessing Officer should not take companies into both product development and software service provision as comparable unless segmental details are provided.

How many judgments cite Intoto Software India Pvt. Ltd. v. ACIT?

13 judgments on BharatTax cite Intoto Software India Pvt. Ltd. v. ACIT (35 Taxmann.com 421), spanning 2015 to 2025.

Which sections of the Income Tax Act does Intoto Software India Pvt. Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 10B(2), Section 10TA, Section 143(3), Section 144B, Section 144C(13), Section 234B.

Intoto Software India Pvt. Ltd. v. ACIT (35 Taxmann.com 421)

Future First Info Services Private Ltd., Delhi vs. AO Circle-7(1), Delhi

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

ITA 672/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)Section 270ASection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.672/Del/2022, A.Y. 2017-18 Future First Info Services Deputy Commissioner of Pvt. Ltd., Income Tax, Circle-7(1), 303 Mansarovar 90, Vs. C. R Building, I. P. Estate, Nehru Place, New Delhi-19 New Delhi PAN: AAACF8545J (Appellant) (Respondent) Appellant by Sh. Ajit Jain, AR Ms. Vanita Mehta, AR Respondent by Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 03/06/2025 Date of Pronouncement 29/08/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of t…

Rak Ceramics India Private Limited, Hyderabad vs. DCIT Circle 3(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 201/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 Aug 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 154Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1407/Hyd/2019 & आ.अपी.सं / ITA No. 201/Hyd/2021 (निर्धारण वर्ष / Assessment Years: 2015-16 & 2016-17) R.A.K. Ceramics India Private Vs. Deputy Commissioner of Limited, Income Tax, Samalkot Circle-3(1), [PAN No. AACCR6424N] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri Aliasgar Rampurwala & Shri Pratik Shah, ARs राजस्‍वजस्‍व द्वारा / Revenue by…

R.A.K.Ceramics India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 1407/HYD/2019[2015-16]Status: DisposedITAT Hyderabad31 Aug 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 154Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1407/Hyd/2019 & आ.अपी.सं / ITA No. 201/Hyd/2021 (निर्धारण वर्ष / Assessment Years: 2015-16 & 2016-17) R.A.K. Ceramics India Private Vs. Deputy Commissioner of Limited, Income Tax, Samalkot Circle-3(1), [PAN No. AACCR6424N] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri Aliasgar Rampurwala & Shri Pratik Shah, ARs राजस्‍वजस्‍व द्वारा / Revenue by…

Afton Chemical India Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(2), Hyderabad

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

ITA 1467/HYD/2019[2015-16]Status: DisposedITAT Hyderabad02 Sept 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1467/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Afton Chemical India Vs. Income Tax Officer, Private Limited, Ward-1(2), Hyderabad Hyderabad [PAN No. AADCP3112G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri Aliasgar Rampurwala & Shri Pratheek Shah, ARs रधजस्‍व द्वधरध / Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 27/07/20…