Kenexa Technologies (P.) Ltd. v. Dy. CIT

51 Taxmann.com 282Income Tax Appellate Tribunal2014#14617 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also reported as

67 SOT 195

Judgments citing Kenexa Technologies (P.) Ltd. v. Dy. CIT

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

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

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R

Section 40A(2)

…g expenditure by the assessee cannot be accepted. Our aforesaid view is fortified by the order of the ITAT, Hyundai Motor India Engg. (P.) Ltd. v. Dy. CIT [2018] 100 taxmann.com 483 and Kenexa Technologies (P.) Ltd. v. Dy. CIT [2014] 51 taxmann.com 282/[2015] 67 SOT 195 (URO). In the backdrop of the aforesaid facts, we are of a strong conviction that as the aforesaid comparable company, viz. M/s Cather Consultancy Services Pvt. Ltd. can safely be held to be a persistent loss making company for three years, therefore, the A.O had rightly excluded it from the final list of comparables for the purpose of benchmarkin…

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

In the result, the appeal of Revenue is dismissed as infructuous

ITA 620/PUN/2015[2005-06]Status: DisposedITAT Pune03 Jun 2021AY 2005-06

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Ajit Kumar JainFor Respondent: S/Shri Kalika Singh &

Section 10ASection 10A(7)Section 251(2)

…ndings and decision of the ld. CIT(A) which is brought out in Paras 4.4.2 to 4.4.9 (Page 124 and 125 of CIT(A)‟s order). Further, he placed reliance on the decision of the Hyderabad Bench of the ITAT in the case of Kenexa Technologies (P) Ltd. Vs. DCIT (2015) 67 SOT 195 wherein it was held that bad debts and provision for bad and doubtful debts were part of operating expenses. 13. Having heard both parties. We note that both the lower authorities considered bad debt and provision for bad debt as operating but however the decision on which the ld. AR placed reliance of ITAT Pune Benches in the case of Bilcare Lim…

M/S. HONEWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue is dismissed as infructuous

ITA 584/PUN/2015[2005-06]Status: DisposedITAT Pune03 Jun 2021AY 2005-06

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Ajit Kumar JainFor Respondent: S/Shri Kalika Singh &

Section 10ASection 10A(7)Section 251(2)

GIESECKE & DEVRIENT (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 2544/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 143(3)Section 144CSection 144C(10)

…In the Income-Tax Appellate Tribunal, Delhi Bench ’I-2’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2009-10 Giesecke & Devrient (India) vs. DCIT, Circle 12(1), Private Ltd, Plot No. 57, Sector-44, New Delhi. Gurgaon PAN- AABCG 4223D (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Harpreet Singh Ajmaini, Adv. Sh. Rohan Khare, Adv. Respondent by Sh. H.K. Choudhary, CIT/DR Date of Hearing 08.01.2019 Date of Pronouncement 29.03.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the final Assessment O…

ST- ERICSSON INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 609/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.609/Del./2015 (ASSESSMENT YEAR : 2010-11) ST-Ericsson India Pvt. Ltd., vs. DCIT, Circle 24 (2), S – 327, Lower Ground Floor, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) ITA No.168/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 24 (2), vs. ST-Ericsson India Pvt. Ltd., New Delhi. S – 327, Lower Ground Floor, Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.D. Kapila…

DCIT, NEW DELHI vs. M/S. ST ERICSSON INDIA PVT. LTD., NEW DELHI

ITA 168/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR

Section 143Section 144C

…employee cost to total cost less than 25%. 8.1 Having considered the rival submissions, we find that this issue has been considered by the Hyderabad Bench of the Tribunal in the case of Kenexa Technologies (P.) Ltd. v. Dy. CIT [2014] 51 taxmann.com 282/[2015] 67 SOT 195 (URO) for assessment year 2009-10 by observing as under: "43. In ground No. 2, 6, 5, the assessee has objected to the rejection of comparable companies by TPO in the course of applying employee cost filter. The ITAT Bangalore Bench in the case of CISO Systems India Pvt. Ltd. has held with respect of CG-VaK Solutions & Exports Ltd. has held as unde…

M/S MARVELL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

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

ITA 2173/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodiaassessment Year :2013-14

For Appellant: Shri Mukesh Butani /For Respondent: Shri C. Sundar Rao, CIT (DR)

Section 143(3)Section 144C(13)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2013-14 M/s. Marvell India Pvt. Ltd., The Assistant RMZ Ecoworld, Commissioner of Income- 3rd Floor, East Wing, Building 8A, Vs. tax, Marathahalli – Sarjapur Outer Ring Road, Circle – 4 (1) (2), Bangalore – 560 103. Bangalore. PAN: AAECM5559R APPELLANT RESPONDENT Appellant by : Shri Mukesh Butani / Shri Shreyash Shah, Advocate Respondent by : Shri C. Sundar Rao, CIT (DR) Date of hearing : 28.03.2018 Date of Pronouncement : 06.04.2018 O R D E R…