How many judgments cite Ltd. v. ACIT(supra)CSR India(P) Ltd Vs ITO?

10 judgments on BharatTax cite Ltd. v. ACIT(supra)CSR India(P) Ltd Vs ITO (31 Taxmann.com 265), spanning 2015 to 2021.

Ltd. v. ACIT(supra)CSR India(P) Ltd Vs ITO

31 Taxmann.com 265Income Tax Appellate Tribunal2013#10508 most cited

What is Ltd. v. ACIT(supra)CSR India(P) Ltd Vs ITO authority for?

Companies with related party transactions exceeding 15% of operating income or 10% of operating expenses are not comparable entities for transfer pricing purposes.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2021.

Also referred to as

CSR India Pvt Ltd v ITO · 31 taxmann.com 265 · transfer pricing · related party transactions · comparable companies · operating income · operating expenses · ITAT Bangalore

Judgments citing Ltd. v. ACIT(supra)CSR India(P) Ltd Vs ITO

Barracuda Networks India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 229/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Oct 2021AY 2016-17

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

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.229/Bang/2021 Assessment Year : 2016-17 M/s. Barracuda Networks India Private Limited, Vs. The Deputy Commissioner of Income Tax, 9 Hosur Road, Prestige Blue Chip Software Circle -1(1)(1), Park, Block 2, Level 3, 2nd Floor, Opp. Christ Bengaluru. University, Hosur Main Road, Bengaluru – 560 029. PAN : AABCN 1157 H APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing…

Prometric Testing Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

In the result, both the appeal of the assessee and the Revenue are partly allowed for statistical purposes

ITA 499/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] ITA No.499/Del./2015 Assessment Year: 2008-09 M/s. Prometric Testing (P) Vs. DCIT, Ltd., Circle-2, 2nd Floor, DLF Infinity Gurgaon Tower-A, Sec.-25, Phase-II, DLF City, Gurgaon PAN :AACCP5202A (Appellant) (Respondent) AND ITA No.397/Del./2015 Assessment Year: 2008-09 DCIT, Vs. M/s. Prometric Testing (P) Circle-3, Ltd., Gurgaon 2nd Floor, DLF Infinity Tower- A, Sec.-25, Phase-II, DLF City, Gurgaon PAN :AAACP5202A (Appellant) (Respondent)…

DCIT, Gurgaon vs. M/S. Prometric Testing (P) Ltd., Gurgaon

In the result, both the appeal of the assessee and the Revenue are partly allowed for statistical purposes

ITA 397/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 92C

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…

DCIT vs. M/S Aci Worldwide Solutions Pvt. Ltd

In the result, the Revenue’s appeal and the cross objection

ITA 477/BANG/2013[2005-06]Status: DisposedITAT Bangalore31 Oct 2016AY 2005-06

Bench: Smt. Asha Vijayaraghavan & Shri. S. Jayaraman

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. H. Ananda, JCIT

Section 92C

…IT(TP)A.477/Bang/2013 & CO.153/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No.477/Bang/2013 (Assessment Years : 2005-06) Deputy Commissioner of Income Tax, Circle -11(1), Bengaluru ..Assessee v. M/s. ACI Worldwide Solutions P. Ltd, Salarpuria Cambridge Mall, No.9, Ulsoor, Bengaluru 560 008 ..Respondent PAN : AAACV7566R Cross objection No.153/Bang/2015 (In I.T(TP).A No.477/Bang/2013) (Assessment Years : 2005-06) (By the Assessee) Assessee by : Shri. Padam Chand Kh…

Microchip Technology (India) Private Limited, Bangalore vs. ACIT, Bangalore

In the result, the cross appeals for the A

ITA 1247/BANG/2011[2007-08]Status: DisposedITAT Bangalore31 Oct 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Shyam Ramadhyani,C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)

Section 143(3)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. Nos.1247/Bang/2011 & 34/Bang/2012 (Assessment Years : 2005-06 & 2007-08) M/s. Microchip Technology (India) Pvt. Ltd., No.149-B, EPIP, 1st Phase, Indl. Area, Whitefield, Bangalore. …. Appellant. PAN AABCM 9868J Vs. Asst. Commissioner of Income Tax, Circle 12(1), Bangalore. ….. Respondent. I.T. (T.P) A. No.40/Bang/2012 (Assessment Year : 2005-06) (By Revenue) Assessee By : Shri Shyam Ramadhyani,C.A. Revenue By : Ms. Neera Malhotra, CIT (D.R) Date of…

ITO 10(3)(4), Mumbai vs. Keystone Solution P. Ltd, Mumbai

In the result, appeal stands partly allowed for statistical purpose

ITA 4508/MUM/2011[2005-06]Status: DisposedITAT Mumbai19 Oct 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri M. MuzaliFor Respondent: Shri N.K. Chand

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.4508/Mum./2011 (Assessment Year : 2005–06) Income Tax Officer Ward–10(3)(4) Aayakar Bhawan ……………. Appellant 101, M.K. Road, Mumbai v/s M/s. Keystone Solution P. Ltd. Block no.48, DEF Godrej Industries Complex Pirojshshnagar Gate no.4 ……………. Respondent Eastern Express Highway Vikhroli (E), Mumbai 400 079 PAN – AACCS7667Q Revenue by : Shri N.K. Chand Assessee by : Shri M. Muzali Date of Hearing – 21.07.2016 Date of Order – 19.10.2016 O R D E R PER SAKTIJIT DEY, J.M.…

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…

M/S Ariba Technologies India Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, both the appeals of revenue and assessee are partly allowed

ITA 441/BANG/2012[2007-08]Status: DisposedITAT Bangalore02 Feb 2016AY 2007-08

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoi.T. (T.P) A. No.441/Bang/2012 (Assessment Year : 2007-08) M/S. Ariba Technologies India Pvt. Ltd., Rmz Icon, No.51, Palace Road, Bangalore-560 052 …. Appellant. Vs. Income Tax Officer, Ward 11(1), Bangalore. ….. Respondent. I.T. (T.P) A. No.442/Bang/2012 (Assessment Year : 2007-08) (By Revenue)

For Appellant: Shri P.K. Prasad, C.AFor Respondent: Shri P.K. Srihari, Addl.CIT (D.R)

Section 133(6)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.441/Bang/2012 (Assessment Year : 2007-08) M/s. Ariba Technologies India Pvt. Ltd., RMZ Icon, No.51, Palace Road, Bangalore-560 052 …. Appellant. Vs. Income Tax Officer, Ward 11(1), Bangalore. ….. Respondent. I.T. (T.P) A. No.442/Bang/2012 (Assessment Year : 2007-08) (By Revenue) Assessee By : Shri P.K. Prasad, C.A. Revenue By : Shri P.K. Srihari, Addl.CIT (D.R) Date of Hearing : 3.12.2015. Date of Pronouncement : 02.02.2016. O R D E R Per Shri Vijaypal…

Ion Trading India Private Limited, New Delhi vs. Income Tax Officer, New Delhi

In the result, the appeal is disposed off as above

ITA 1035/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Dec 2015AY 2010-11

Bench: Shri R.S. Syal & Shri A.T. Varkey

For Appellant: Shri Manoj Pardasani, CAFor Respondent: Shri Amrendra Kumar, CIT DR

Section 144C(13)Section 144C(5)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I - 1’ : NEW DELHI) BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA No.1035/Del./2015 (ASSESSMENT YEAR : 2010-11) M/s. ION Trading India Private Ltd., vs. ITO, Ward 12(4), A-136, Defence Colony, New Delhi. New Delhi (PAN : AAECA4325R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Manoj Pardasani, CA REVENUE BY : Shri Amrendra Kumar, CIT DR Date of Hearing : 09.09.2015 Date of Pronouncement : 07.12.2015 O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This appeal arises from an order passed by Income Tax Officer, Ward 12(4), New…