J.P Morgan Services (P.) Ltd. v. DCIT

70 Taxmann.com 228Reported decision2016#7495 most cited

What is J.P Morgan Services (P.) Ltd. v. DCIT authority for?

Where a Mutual Agreement Procedure (MAP) is invoked and resolved for transactions with AEs in one country, the same margin or arm's length price determined under that MAP resolution can be applied to similar transactions with AEs in other countries, particularly for ITES services.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

J.P Morgan Services (P.) Ltd. v. DCIT · 70 taxmann.com 228 · transfer pricing · arm's length price · MAP resolution · AE transactions · ITES services · comparable companies · most appropriate method · section 92CA

Sections most often in play

Section 10B(2)Section 10B(3)Section 10B(4)Section 133(6)Section 143(3)Section 144C(4)Section 44HSection 90

Issues it is cited on

related party transactioncomputer softwaresection 36(1)(vii)comparable companiesmost appropriate methodput to usearm's length pricetnmmsection 92casection 92ctransfer pricing adjustmentsection 92

Judgments citing J.P Morgan Services (P.) Ltd. v. DCIT

Bundy India Limited, Vadodara vs. The Dy. CIT., Circle-1(1), Baroda

In the result, Ground Number 6 of the assessee’s appeal is allowed for statistical purposes

ITA 1403/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2009-10

Bench: Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1403/Ahd/2016 िनधा"रण वष" /Assessment Year : 2009-10 Bundy India Limited The Dy.Cit बनाम/ Plot No.2, Circle-1(1) V/S. Gidc Industrial Estate, Baroda Makarpura Vadodaria - 390 010 "थायी लेखा सं./Pan: Aaacb 3039 M (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate Revenue By : Shree Veerbadram Vislavath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 31/07/2025 घोषणा की तारीख /Date Of Pronouncement: 30/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shree Veerbadram Vislavath, Sr.DR
Section 133(6)Section 250Section 92CSection 92C(1)Section 92C(3)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No.1403/Ahd/2016 िनधा"रण वष" /Assessment Year : 2009-10 Bundy India Limited The Dy.CIT बनाम/ Plot No.2, Circle-1(1) v/s. GIDC Industrial Estate, Baroda Makarpura Vadodaria - 390 010 "थायी लेखा सं./PAN: AAACB 3039 M (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate Revenue by : Shree Veerbadram Vislavath, Sr.DR सुनवाई की तारीख/Date of Hearing : 31/07/2025 घ…

Bundy India Ltd., Baroda vs. The DCIT, Circle-1(1), Baroda

In the result, the appeal preferred by the assessee is allowed in part

ITA 1764/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad10 Jun 2024AY 2007-08

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Parin Shah, A.RFor Respondent: Date of Hearing
Section 143(3)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 1764/Ahd/2013 ("नधा"रणवष" / Assessment Years: 2007-08) Bundy India Limited Dy. Commissioner बनाम/ Plot No. 2, GIDC ofIncome Tax Vs. Industrial Estate, Circle–1(1),Baroda Markarpura, Vadodara - 390010 "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAACB3039M (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ"ओरसे/Appellant by : Shri Parin Shah, A.R. Dr. DarsiSumanRatnam, CIT. DR ""यथ"क"ओरसे/Respondentby: Date of Hearing 30/0…

Additional Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 606/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S Texas Instruments India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 365/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income Tax, Ltu, Bangalore vs. M/S. Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1447/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income Tax, Ltu, Bangalore vs. M/S. Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1446/BANG/2019[2012-13]Status: DisposedITAT Bangalore17 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S. Texas Instruments (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1076/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S. Texas Instruments (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1075/BANG/2019[2012-13]Status: DisposedITAT Bangalore17 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income-Tax(Ltu), Bangalore vs. M/S. Texas Instruments(India) Pvt. Ltd, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1967/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed and the appeal of the revenue is dismissed

ITA 638/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Sept 2021AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.593/Bang/2016 Assessment Year: 2011-12 M/S. Dell International Services India Pvt. Ltd. (Formerly Perot Systems Tsi (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens Jcit (Ltu), Challagutta Village Vs. Bangalore Varthurhobli Bangalore -71

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri T. Surya Narayana, A.R
Section 10ASection 143(3)Section 391

…IT(TP)A No.593 & 638/Bang/2016 M/s. Dell International Service India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.593/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services India Pvt. Ltd. (Formerly Perot Systems TSI (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens JCIT (LTU), Challagutta Village Vs. Bangalore VarthurHobli Bangalore -71 PAN No.AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.638/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed and the appeal of the revenue is dismissed

ITA 593/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Sept 2021AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.593/Bang/2016 Assessment Year: 2011-12 M/S. Dell International Services India Pvt. Ltd. (Formerly Perot Systems Tsi (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens Jcit (Ltu), Challagutta Village Vs. Bangalore Varthurhobli Bangalore -71

For Appellant: Shri Muzaffar Hussain, D.RFor Respondent: Shri T. Surya Narayana, A.R
Section 10ASection 143(3)Section 391

…IT(TP)A No.593 & 638/Bang/2016 M/s. Dell International Service India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.593/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services India Pvt. Ltd. (Formerly Perot Systems TSI (India) Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Gardens JCIT (LTU), Challagutta Village Vs. Bangalore VarthurHobli Bangalore -71 PAN No.AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.638/Bang/2016 Assessment Year: 2011-12 M/s. Dell International Services…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, both the appeals are partly allowed

ITA 639/BANG/2016[]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 637/BANG/2016[20101-11]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

DCIT, Bangalore vs. M/S Cgi Information Systems and Management Consultants Pvt. Ltd., Bangalore

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

ITA 452/BANG/2011[2005-06]Status: DisposedITAT Bangalore21 Apr 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sanjay Kumar, CIT(DR)(ITAT)-3
Section 10ASection 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER IT(TP)A No.439/Bang/2011 Assessment year : 2005-06 CGI Information System and Vs. The Deputy Commissioner of Management Consultants Pvt. Ltd., Income Tax, Electronic City Tower 2, Circle 11(2), 95/1 and 95/2, Electronic City Bangalore. Phase I (West), Bangalore – 560 100. PAN: AAACI 1994C APPELLANT RESPONDENT IT(TP)A No.452/Bang/2011 Assessment year : 2005-06 The Deputy Commissioner of Vs. CGI Information System and Income Tax, Management Consultants Pvt. Ltd., Ci…

Cgi Information Systems and Management Consultants Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 439/BANG/2011[2005-06]Status: DisposedITAT Bangalore21 Apr 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sanjay Kumar, CIT(DR)(ITAT)-3
Section 10ASection 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER IT(TP)A No.439/Bang/2011 Assessment year : 2005-06 CGI Information System and Vs. The Deputy Commissioner of Management Consultants Pvt. Ltd., Income Tax, Electronic City Tower 2, Circle 11(2), 95/1 and 95/2, Electronic City Bangalore. Phase I (West), Bangalore – 560 100. PAN: AAACI 1994C APPELLANT RESPONDENT IT(TP)A No.452/Bang/2011 Assessment year : 2005-06 The Deputy Commissioner of Vs. CGI Information System and Income Tax, Management Consultants Pvt. Ltd., Ci…

J.P Morgan Services (P.) Ltd. v. DCIT (70 Taxmann.com 228) — Cited in 15 Judgments | BharatTax