How many judgments cite Lime Labs (India) Pvt. Ltd. v. ITO?

10 judgments on BharatTax cite Lime Labs (India) Pvt. Ltd. v. ITO (101 Taxmann.com 201), spanning 2020 to 2025.

Lime Labs (India) Pvt. Ltd. v. ITO

101 Taxmann.com 201High Court2019#10045 most cited

What is Lime Labs (India) Pvt. Ltd. v. ITO authority for?

A comparable company that employs a different revenue recognition model than the assessee's, or is engaged in product development and earns revenue from sale of licenses and subscriptions, can be excluded on the grounds of functional dissimilarity in transfer pricing.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Lime Labs India Pvt Ltd v ITO · 101 Taxmann.com 201 · Delhi HC 2019 · transfer pricing · comparable company exclusion · functional dissimilarity · revenue recognition · product development · section 92

Issues it is cited on

r&d expenditure section 92b computer software intangible assets block of assets comparable companies most appropriate method tnmm arm's length price associated enterprise transfer pricing adjustment section 92

Judgments citing Lime Labs (India) Pvt. Ltd. v. ITO

Open Text Technologies India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

ITA 2387/HYD/2018[2014-15]Status: DisposedITAT Hyderabad05 May 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Madhusudan Sawdia, Hon'Ble

For Appellant: Revenue byFor Respondent: Date of hearing

Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, HON'BLE ACCOUNTANT MEMBER ITA-TP-No.2387/Hyd/2018 Assessment Year: 2014-15 M/s. Open Text Technologies India Private Limited, Hyderabad. PAN:AABCV9961D (Appellant) Assessee by: Revenue by: Date of hearing: Date of pronouncement: Vs. Dy. Commissioner of Income Tax, Circle 16(2), Hyderabad. (Respondent) Shri Nageswara Rao, Advocate. Ms. M. Narmada, CIT-DR 12/02/2025 05/05/2025 ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed…

M/S Alcon Laboratories India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

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

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 143(3)

…IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore 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.2889/Bang/2017 IT(TP)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15 Alcon Laboratories (India) Pvt. Ltd. Deputy Commissioner of 11th Floor, RMZ Azure Income-tax Bellary Road, Hebbal Vs. Circle-1(1)(1) Bangalore 560 092 Bangalore PAN NO : AACCA3430F APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. A.R. Respondent by : Shri Sa…

Alcon Laboratories (India0 Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 143(3)

M/S Applied Materials India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.3403/Bang/2018 Assessment year : 2014-15 Applied Materials India Pvt. Ltd., Vs. The Income Tax Officer, Unit 5, 3rd Floor, Explorer Building, Ward 1(1)(1), International Tech Park, Bangalore. Whitefield Road, Bangalore – 560 066. PAN: AAECA 2635C ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore. Date of hearing : 30.05.2022 Date of Pronouncement : 08.06.2022 O R D E R Pe…

Sas Research and Development (India) Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 6, Pune

In the result, Ground No‟s

ITA 1959/PUN/2018[2014-15]Status: DisposedITAT Pune19 Apr 2022AY 2014-15

Bench: Shri R.S.Syal & Shri S.S.Viswanethra Raviphysical Court Of Hearing आयकरअपीलसं. / Ita No.1959/Pun/2018 निर्ाारण वषा / Assessment Year : 2014-15 Sas Research & Development The Asst. Commissioner Of (India) Private Limited, Vs Income Tax, Circle-6, Pune. Level1, 2A & 3, Tower 5, Cybercity, Magarpatta City, Hadapsar, Pune – 411 0103 Pan: Aaecs 8099 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Rajendra Agiwal– Ar Revenue By Shri Piyush Kumar Singh Yadav - Dr Date Of Hearing 11/04/2022 Date Of Pronouncement 19/04/2022 आदेश / Order Per Ss Viswanethra Ravi, Jm : This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Assistant Commissioner Of Income Tax, Circle-6, Pune Dated 31.10.2018 For The Assessment Year 2014-15. The Assessee Raised Following Grounds Of Appeal: “1. Inappropriate Transfer Pricing Adjustment Even Though The Pricing Of All International Transactions Of The Appellant Was At Arm’S Length Erred On The Facts & In Circumstances Of The Case & In Law By Making/Confirming Transfer Pricing Adjustment By Rejecting The Analysis Undertaken By The Appellant To Determine Arm‟S Length Price Of Its International Transactions Pertaining To Rendering Of Software Development Support, Consultancy & Training Services To The Aes. 2. Inappropriate Rejection Of The Transfer Pricing Documentation Appropriately Maintained By The Appellant Erred On The Facts & In Circumstances Of The Case & In Law By Inappropriately Rejecting The Transfer Pricing Documentation Appropriately Maintained By The Appellant & By Inappropriately Conducting A Fresh Search For Benchmarking The Appellant‟S International Transactions.

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER PHYSICAL COURT OF HEARING आयकरअपीलसं. / ITA No.1959/PUN/2018 निर्ाारण वषा / Assessment Year : 2014-15 SAS Research and Development The Asst. Commissioner of (India) Private Limited, Vs Income Tax, Circle-6, Pune. Level1, 2A and 3, Tower 5, Cybercity, Magarpatta City, Hadapsar, Pune – 411 0103 PAN: AAECS 8099 L Appellant/ Assessee Respondent /Revenue Assessee by Shri Rajendra Agiwal– AR Revenue by Shri Piyush Kumar Singh Yadav - DR Date…

Knorr-Bremse Technology Centre India Private Limited, Pune vs. Dy. CIT, Circle-14, Pune

Appeal is dismissed

ITA 1957/PUN/2019[2015-16]Status: DisposedITAT Pune16 Feb 2022AY 2015-16

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm Assessment Year: 2015-16

For Appellant: Shri M.P. Lohia &For Respondent: Shri Shivaji B. More

Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE (Through virtual court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Assessment Year: 2015-16 Knorr-Bremse Technology Center India Pvt. Ltd. S.No. 276, Hissa No. 1, Village Mann, Hinjewadi Phase II, Taluka Mulshi, Pune. PAN AAFCK 0241B Appellant Vs. Dy. CIT Cir. 14, Pune. Respondent Appellant by : Shri M.P. Lohia & Shri Nikhil Tiwari Respondent by : Shri Shivaji B. More Date of Hearing : 11-02-2022 Date of Pronouncement : 16-02-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the directions…

Synechron Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 6, Pune

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

ITA 1692/PUN/2018[2014-15]Status: DisposedITAT Pune20 Jan 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1692/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited Cedar Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Pune-411 057. Pan : Aaics2894R .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri M.P. LohiaFor Respondent: Shri Sardar Singh Meena

Section 144C(5)Section 92C(2)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1692/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited CEDAR Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Pune-411 057. PAN : AAICS2894R .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent Assessee by : Shri M.P. Lohia Revenue by : Shr…

M/S Arm Embedded Technologies Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3374/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Nov 2020AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/S.Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., Sez Citrine Block, 5Th & 6Th Floors, Marathahalli, Orr, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, Cit (D.R)

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (D.R)

Section 143(2)Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/s.ARM Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., SEZ Citrine Block, 5th & 6th Floors, Marathahalli, ORR, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, CIT (D.R) Date of Hearing : 05.08.2020. Date of Prono…

M/S. Fis Solutions (India) Pvt.Ltd, (Fromerly Known As Sungard Solutions India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

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

ITA 1695/PUN/2018[2014-15]Status: DisposedITAT Pune04 Mar 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1695/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 M/S. Fis Solutions (India) Private Limited. Formerly Known As Sungard Solutions (India) Private Limited. Westend Centre One, Survey No. 169/1, Sector Ii, Aundh, Pune-411 007. Pan : Aaace7476K .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle 1(2), Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Gautam JainFor Respondent: Shri T.V. Bhaskar Reddy, CIT

Section 144C(5)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1695/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 M/s. FIS Solutions (India) Private Limited. Formerly known as SunGard Solutions (India) Private Limited. Westend Centre One, Survey No. 169/1, Sector II, Aundh, Pune-411 007. PAN : AAACE7476K .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle 1(2), Pune. ……प्रत्यथी / Respondent Assessee by : Shri Gautam Jain Revenue by : Shri T.V. Bhaskar Redd…

Symantec Software India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

In the result, appeal of the assessee is allowed

ITA 1824/PUN/2018[2014-15]Status: DisposedITAT Pune17 Feb 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1824/Pun/2018 नििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri Nageshwar RaoFor Respondent: Shri T. Vijaya Bhaskar Reddy, CIT

Section 40

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1824/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Symantec Software India Private Limited. EON Free Zone, 5th Floor, Wing 1, Cluster B, Plot 1, Survey 77, MIDC, Knowledge Park, Kharadi, Pune-411 004. PAN : AAACV6015F .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Nageshwar Rao Revenue by : Shri T. Vijaya Bhaskar Reddy, CIT सुनवाई की ता…