M/s Avaya India Pvt. Ltd. v. ACIT

THE PR. COMMISSIONER OF INCOME TAX -7 vs. STERIA INDIA PVT. LTD.

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…Refer Paras 27-29 @ pp.50-51  Revenue‟s appeal bearing ITA 393/2024 for AY 2015-16 dismissed by this Hon‟ble Court vide Order dated 29.07.2024  Oracle (OFSS) BPO Services Pvt. Ltd. [2019] 416 ITR 54 (Del)  Avaya India (P.) Ltd. [2019] 416 ITR 638 (Del) AY 2010-11  Evalueserve SEZ (Gurgaon) Pvt. Ltd. [ITA 241/2018; decided on 26.02.2018] (Del) [AY 2010-11]  Cadence Design Systems (India) [2025] 482 ITR (Del) [AY 2010-11] 2.4 TCS E-Serve International Ltd.  Significant brand Value – following Assessee‟s own case for AY 2015- 16 in respect of Infosys BPO &…

GLOBAL LOGIC INDIA LIMITED,DELHI vs. DCIT TPO-2(1)(1), DELHI

In the result the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Year: 2017-18

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2017-18 Global Logic India Limited, Vs. DCIT, TPO-2(1)(1) 207, Gupta Archade LSC Delhi. Plot No. 05, Mayur Vihar, Phase-1 Extension, Delhi 110 001 PAN AABCI2526F (Appellant) (Respondent) Assessee by: Shri Neeraj Jain, Advocate Mr. Abhishek Aggarwal, CA, Ms. Shubhangi Jain, CA Department by: Shri Mahesh Shah, CIT(DR) Date of Hearing: 16.06.2022 Date of 23.11.2022 pronouncement O R D E R PER ASTHA CHANDRA, JM: The appeal of the assessee arises out of the…

SMART CUBE INDIA PVT. LTD.,NOIDA vs. ACIT, CIRCLE- 24(1), NEW DELHI

In the result, appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

…o differences at all. The DR continued by saying that this company has similar functional profile and, therefore, should be retained. 25. We have carefully considered the rival submissions. The Hon’ble High Court of Delhi in the case of Avaya India Pvt. Ltd. 416 ITR 638 had the occasion to adjudicate on the inclusion or otherwise of Infosys BPO Ltd. The relevant findings of the Hon’ble High Court read as under: “22. The Revenue‟s appeal against the same Assessee for AY 2011- 2012 against another order of the ITAT excluding TCS E-Serve International Limited, Infosys BPO Limited from comparables met the same fate…

SMART CUBE INDIA PVT. LTD.,NOIDA vs. ACIT, NEW DELHI

In the result, appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

…o differences at all. The DR continued by saying that this company has similar functional profile and, therefore, should be retained. 25. We have carefully considered the rival submissions. The Hon’ble High Court of Delhi in the case of Avaya India Pvt. Ltd. 416 ITR 638 had the occasion to adjudicate on the inclusion or otherwise of Infosys BPO Ltd. The relevant findings of the Hon’ble High Court read as under: “22. The Revenue‟s appeal against the same Assessee for AY 2011- 2012 against another order of the ITAT excluding TCS E-Serve International Limited, Infosys BPO Limited from comparables met the same fate…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. OPEN SOLUTIONS SOFTWARE SERVICES PVT. LTD

The appeal is dismissed with no order as to costs

…ence to provide different services are factors which would have a material bearing on the profitability of these entities. He also argued that the reasoning given in Rampgreen (supra) was followed by this court in M/s Avaya India Pvt. Ltd. V. ACIT, (2019) 416 ITR 638, wherein the impact of brand value in comparability analysis of captive software service providers was examined by this Court. The relevant paragraphs of the said judgment are extracted herein under: “27. There is merit in the contention of the Assessee that the scale of operations of the comparables with the tested entity is a factor that…