ITO v. CRM Services India (P) Ltd.

14 Taxmann.com 96High Court2011#7254 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

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

ADVICS COMPANY LTD. ,KARNATAKA vs. ACIT CIRCLE INTERNATIONAL TAXATION-1(1)(1), DELHI

In the result, appeal of the assessee is allowed

ITA 1053/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Apr 2024AY 2017-18

Bench: SHRI G.S. PANNU (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 143(3)Section 192Section 234BSection 270ASection 9(1)(vii)

…ITA No.- 1053/Del/2022 Advics Co., Ltd. INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI SHRI G.S. PANNU, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2017-18 Advics Co., Ltd., Vs. ACIT, 2-1 Showa Cho, Kariya, Circle International Taxation- Aichi, 448-8688, Japan. 1(1)(1), Delhi. PAN AAICA7015J (Appellant) (Respondent) Assessee by: Shri K.M. Gupta, Adv. Ms. Shuti Khemta, AR, Shri Anubhav Rastogi, Advocate Department by: Shri Vijay B. Vasanta, CIT-DR Shri Vivek K Upaedhayay, Sr. DR Date of Hearing: 08.12.2023, 10.04.2024 Date of 12.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA…

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

In the result, the appeal is partly allowed

ITA 129/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2014-15 M/S. Continental Automotive Vs. Dcit, Components India Pvt. Ltd., Circle – 2(1)(1), Plot No.53B, Bommasandra Industrial Bengaluru. Area, Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru–560 099. Pan : Aakcs 9578 C Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Shri. Mudavathu Harish Chandra Naik, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.03.2022 Date Of Pronouncement : 29.03.2022 O R D E R

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2014-15 M/s. Continental Automotive Vs. DCIT, Components India Pvt. Ltd., Circle – 2(1)(1), Plot No.53B, Bommasandra Industrial Bengaluru. Area, Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru–560 099. PAN : AAKCS 9578 C APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.03.2022 Date of Pronouncement : 29.03.2022 O R D E R Per N.…

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. 713/Bang/2017 Assessment year : 2012-13 M/s. Continental Automotive Vs. The Assistant Commissioner Components (India) Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Hosur Road, Bengaluru. Attibele Hobli, Anekal Taluk, Bangalore – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.09.2021 Date…

THE PR COMMISSIONER OF INCOME TAX vs. M/S GLOBAL E-BUSINESS

ITA/117/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…1/8 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 31ST DAY OF AUGUST 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.117/2018 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), PRESENT ADDRESS DCIT, C-3(1)(2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA BENGALURU 560095. ...APPELLANTS (BY SRI DILIP, ADV FOR SRI ARAVIND.K.V., ADV.) AND : M/s. GLOBAL E-BUSINES…

THE PR COMMISSIONER OF INCOME -TAX CIT (A) vs. M/S ACUSIS SOFTWARE INDIA PVT. LTD.

ITA/443/2017HC Karnataka02 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260Section 260A

…1/16 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 2ND DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.443/2017 BETWEEN: 1. The Pr. Commissioner of Income -tax CIT (A) 5th Floor, BMTC Building 80 Feet Road, Kormangala Bengaluru-560 095 2. The Income -Tax Officer Ward-11(1), Present Address Ward-1(1)(1) 2nd Floor, BMTC Building 80 Feet Road, Kormangala Bengaluru-560 095 …Appellants (By Mr. Aravind K.V, Advocate) AND: M/s Acusis Software India Pvt. Ltd., No.17/2, Dollars Chambers Lalbagh…

THE COMMISSIONER OF INCOME vs. M/S VENDIO TECHNOLOGIES

ITA/152/2015HC Karnataka26 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/20 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 26TH DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. Nos.152 – 153/2015 BETWEEN : 1. THE COMMISSIONER OF INCOME TAX C.R. BUILDINGS BANGALORE. 2. THE INCOME TAX OFFICER WARD 12(2) BANGALORE. ...APPELLANTS (BY SRI E.I. SANMATHI, ADV.) AND : M/s VENDIO TECHNOLOGIES [INDIA] PVT. LTD., [FORMERLY KNOWN AS ANDALE INFORMATION TECHNOLOGIES PVT. LTD] PRESTIGE BLUE CHIP SOFTWARE PARK 2ND BLOCK, 4TH FLOOR, No.9, HOSUR ROAD BANGALOR…

SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,,VADODARA vs. THE PR.CIT, CENTRAL,, SURAT

ITA 67/AHD/2016[-]Status: DisposedITAT Surat18 Jun 2018

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 12A(3)Section 132

…Pr.CIT (Central) V. Sigma Institute of Technology and Engineering/ I.T.A. No.67/Ahd/2016 Page 1 of 14 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 67/Ahd/2016/SRT िनधा"रण वष"/Assessment Year : Sigma Institute of Technology and Vs. Pr. Commissioner of Engineering , Income-tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 PAN: AAJTS7182G अपीलाथ" Appellant ""…

M/S I2 TECHNOLGOIES SOFTWARE PVT LTD,BANGALORE vs. COMMISSIONER OF INCOME TAX (APPEALS)IV, BANGALORE

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

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 10Section 133(6)Section 92C

…E Solutions, the learned counsel for the assessee has contended that exclusion of these 2 comparables were considered by the Tribunal in the case of Sap Labs India Vs. ADIT 87 Taxmann.com 316 (Bang. Trib.) and ITO Vs. CRM Services India Pvt. Ltd., reported at 14 Taxmann.com 96. The learned counsel for the assessee further contended that Cosmic Global Ltd., is also required to be excluded and its exclusion was examined by the Tribunal in the case of DBOI Global Services Pvt. Ltd., Vs. ACIT 74 Taxmann.com 83. Since the exclusion of all these comparables were examined by the Tribunal in different cases, the same be…

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (I) P. LTD,MUMBAI vs. DCIT 3(1), MUMBAI

ITA 7472/MUM/2010[2006-07]Status: DisposedITAT Mumbai10 Jan 2018AY 2006-07
For Appellant: S/Shri Porus Kaka / Manish KanthFor Respondent: Shri Jayant Kumar-DR
Section 143(3)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./7472/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 िनधा"रण िनधा"रण वष" वष" M/s. Franklin Templeton International DCIT-3(1) Services (India) Private Limited Room No.607, 6th Floor Level-3, Wockhardt Towers, Bandra Aayakar Bhavan, M.K. Marg, Vs. Kurla Complex, Bandra (East) C…

SHIPNET SOFTWARE SOLUTIONS INDIA PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

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

ITA 3404/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Apr 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Pathlavath Peerya, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3404/Mds/2016 "नधा*रण वष* /Assessment Year: 2012-13 M/s.Shipnet Software Solutions India Vs. The Dy. Commissioner of Pvt. Ltd., No.2/4, Mount Towers, Income Tax, Corporate Mount Poonamallee Road, Circle-6(1), Manapakka, Chennai-600 089. Chennai-600 034. [PAN: AALCS 8600 A] (अपीलाथ-/Appellant) (./यथ-/Respondent) अपीलाथ- क0 ओर से/ A…

ACUSIS SOFTWARE INDIA PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 442/BANG/2011[2004-05]Status: DisposedITAT Bangalore04 Nov 2016AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. Chavali Narayana, CAFor Respondent: Shri. D. Sudhakar Rao, CIT-DR
Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE ` BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.442/Bang/2011 (Assessment year: 2004-05) Assessee’s Appeal M/s. Acusis Software India Pvt. Ltd., Vs. The Income Tax Officer, No. 17/2, Dollars Chambers, Ward-11(1), Bangalore. Lalbagh Road, Bangalore – 560 027. PAN : AADCA2415P Appellant Respondent Revenue’s Appeal IT(TP)A No.444/Bang/2011 (Assessment year: 2004-05) The Income Tax Officer, Vs. M/s. Acusis Software India Pvt. Ltd., Ward-11(1), Bangalore. Bangalore – 560 027. PAN : AADCA2415P Appel…

DEUTSCHE NETWORKS SERVICES P.LTD ( THROUGN THEIR SUCCESSORS DBOI GLOBAL SERVICES P. LTD_,MUMBAI vs. ASST CIT (OSD) 2(1), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 812/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Aug 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri A.V. SondeFor Respondent: Shri M. Murali

…y cannot be treated as a comparable. In support of his contention, learned Authorised Representative relied upon the following decisions:– i) ACIT v/s Maersk Global Centre India Pvt. Ltd., [2012] 14 ITR (Trib.) 541; ii) ITO v/s CRM Services Pvt. Ltd., [2011] 14 Taxmann.com 96 (Del.) 18. Learned Departmental Representative vehemently objecting to exclusion of this company submitted, the Transfer Pricing Officer after considering all aspects have found this company to be functionally similar, hence, selected it as a comparable. He submitted, the 14 M/s. DBOI Global Services Pvt. Ltd. assessee had also not object…

ICC INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 25/DEL/2012[2007-08]Status: DisposedITAT Delhi30 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Icc India Pvt. Ltd., Vs Dcit, (Now Known As Mps Ltd.) Circle -11(1), Nsic/Stp Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (Pan: Aaaci1843G) (Appellant) (Respondent) Appellant By: Ms Vandana Bhandari, Ca Respondent By: Shri S.R. Senapati, Sr. Dr

For Appellant: Ms Vandana Bhandari, CAFor Respondent: Shri S.R. Senapati, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2007-08 ICC India Pvt. Ltd., vs DCIT, (Now known as MPS Ltd.) Circle -11(1), NSIC/STP Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (PAN: AAACI1843G) (Appellant) (Respondent) Appellant by: Ms Vandana Bhandari, CA Respondent by: Shri S.R. Senapati, Sr. DR Date of hearing: 30.03.2016 Date of pronouncement: ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by the assessee subsequent…

DCIT, BANGALORE vs. M/S TELELOGIC INDIA PRIVATE LIMITED, BANGALORE

In the result, the revenue’s appeal is partly allowed

ITA 30/BANG/2012[2005-06]Status: DisposedITAT Bangalore16 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri G.R. Reddy, CIT(DR)
Section 143(3)Section 250Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.22/Bang/2012 (Assessment year: 2005-06) M/s.Telelogic India Pvt., Ltd. C/o IBM India Pvt. LTd. III Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-5600029. … Appellant PAN: AABCT 3727 D Vs. Asst. Commissioner of Income-tax, Circle 12(4), Bangalore. … Respondent AND IT(TP)A No.30/Bang/2012 (Assessment year: 2005-06 (By the revenue) **** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri G.R. Reddy, CIT(DR). Date of hearing : 08/03/2…

DCIT vs. M/S GENISYS INTEGRATING SYSTEMS (INDIA) PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is dismissed and the

ITA 869/BANG/2013[2005-06]Status: DisposedITAT Bangalore30 Nov 2015AY 2005-06

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Ramarao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 10A

…rable in the light of the following decisions of the Co-ordinate Benches; 1. Gernisys Integrating Systems (Ind.) Pvt.Ltd Vs DCIT in ITA No.1231(B)/2010 2. M/s Google India Pvt.Ltd Vs DCIT (IT)TS-261-ITAT-2014(B)/TP 3. ITO Vs CRM Services India Pvt. Ltd(2011) 14 Taxmann.com 96(Del.) 4. Fiat India Pvt.Ltd Vs ACIT 2010-TII-30-ITAT-Mum-TP 17 ITA No.869(B)/13 & CO No.168(B)/15 5. Global Turbine Services Inc Vs ADIT TS—259 ITAT-2013- 9(Del.)-TP 6. DCIT Vs Panasonic AVC Networks India Co. Ltd TS-55-ITAT-2014(Del.)-TP 7. DCIT Vs Petro Araldite Pvt.Ltd TS-201-ITAT-2013(Mum)-TP 8. Ariston Thermo India Ltd. Vs DCIT TS-22…

ITO v. CRM Services India (P) Ltd. (14 Taxmann.com 96) — Cited in 15 Judgments | BharatTax