ISG Novasoft Technologies Ltd. v. DCIT 120231

151 Taxmann.com 255Income Tax Appellate Tribunal2023#22698 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 10(34)Section 10(B)(2)Section 10TA Section 10TB Section 10TC Section 115-O Section 12(4)Section 143(3)

Issues it is cited on

captive service provider comparable companies arm's length price associated enterprises associated enterprise international transaction final assessment order section 133(6)speaking order transfer person company

Judgments citing ISG Novasoft Technologies Ltd. v. DCIT 120231

ACIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre(India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre (India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

Nokia India Pvt. Ltd., Gurgaon vs. JCIT, Special Range-6, New Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 7745/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: disregarding the ALP determined by the Appellant and proceeded to determine the ALP himself.

Section 143(3)Section 144CSection 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Nokia India Private Limited Jt. CIT 18th Floor, Executive Centre, Special Range-6 DLF Vs. New Delhi Cyber City Phase III Building No.5, Tower A Gurgaon-122002 PAN:AAACN 2170R (Appellant) (Respondent) Assessee by Shri Ankul Goyal and Priyam Bhatnagar, Adv. Respondent by Shri Rajesh Kumar, CIT-DR Date of Hearing 20/06/2024 Date of Pronouncement 30/08/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the fi…