M/s ST Microelectronics Private Ltd. v. CIT(A)-XX, New Delhi

145 TTJ 553Income Tax Appellate Tribunal#11143 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2020.

Judgments citing M/s ST Microelectronics Private Ltd. v. CIT(A)-XX, New Delhi

TRIVENI ENGINEERING & INDUSTRIES LTD.,NOIDA vs. ACIT, NEW DELHI

ITA 1959/DEL/2016[2005-06]Status: DisposedITAT Delhi06 Aug 2020AY 2005-06

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…s Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) " ITO v. Spice Communications Ltd: 35 SOT 78 (Del Trib.) " Gujarat Guardian Ltd v. DCIT: 35 ITR(T) 217 (Del Trib.) " Media Video Ltd v. JCIT: 122 Taxman 28 (Del Trib.) " ST Microelectronics Private Ltd v. CIT: 145 TTJ 553 (Del Trib.) " Bank of Punjab Ltd v. JCIT: 122 Taxman 235 (Chd Trib.) " Business Information Processing Services v. ACIT: 73 ITD 304 (Jaipur Trib.) " ITC Classic Finance Ltd v. DCIT: 112 Taxman 155 (Kol Trib.) " ACIT v. SRA Systesm Ltd.: 153 ITD 338 (Chennai Trib.) " Nimbus Communication Ltd. v. Addl. CIT 149 ITD 508 (Mum. Trib.) " Sanghvi Savla S…

TRIVENI ENGINEERING & INDUSTRIES LTD.,NOIDA vs. ACIT, NEW DELHI

ITA 1958/DEL/2016[2004-05]Status: DisposedITAT Delhi06 Aug 2020AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…s Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) " ITO v. Spice Communications Ltd: 35 SOT 78 (Del Trib.) " Gujarat Guardian Ltd v. DCIT: 35 ITR(T) 217 (Del Trib.) " Media Video Ltd v. JCIT: 122 Taxman 28 (Del Trib.) " ST Microelectronics Private Ltd v. CIT: 145 TTJ 553 (Del Trib.) " Bank of Punjab Ltd v. JCIT: 122 Taxman 235 (Chd Trib.) " Business Information Processing Services v. ACIT: 73 ITD 304 (Jaipur Trib.) " ITC Classic Finance Ltd v. DCIT: 112 Taxman 155 (Kol Trib.) " ACIT v. SRA Systesm Ltd.: 153 ITD 338 (Chennai Trib.) " Nimbus Communication Ltd. v. Addl. CIT 149 ITD 508 (Mum. Trib.) " Sanghvi Savla S…

TRIVENI ENGINEERING & INDUSTRIES LTD.,NOIDA vs. ACIT, NEW DELHI

ITA 1957/DEL/2016[2003-04]Status: DisposedITAT Delhi06 Aug 2020AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…s Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) " ITO v. Spice Communications Ltd: 35 SOT 78 (Del Trib.) " Gujarat Guardian Ltd v. DCIT: 35 ITR(T) 217 (Del Trib.) " Media Video Ltd v. JCIT: 122 Taxman 28 (Del Trib.) " ST Microelectronics Private Ltd v. CIT: 145 TTJ 553 (Del Trib.) " Bank of Punjab Ltd v. JCIT: 122 Taxman 235 (Chd Trib.) " Business Information Processing Services v. ACIT: 73 ITD 304 (Jaipur Trib.) " ITC Classic Finance Ltd v. DCIT: 112 Taxman 155 (Kol Trib.) " ACIT v. SRA Systesm Ltd.: 153 ITD 338 (Chennai Trib.) " Nimbus Communication Ltd. v. Addl. CIT 149 ITD 508 (Mum. Trib.) " Sanghvi Savla S…

TRIVENI ENGINEERING & INDUSTRIES LTD.,NOIDA vs. ACIT, NEW DELHI

ITA 1956/DEL/2016[2002-03]Status: DisposedITAT Delhi06 Aug 2020AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…s Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) " ITO v. Spice Communications Ltd: 35 SOT 78 (Del Trib.) " Gujarat Guardian Ltd v. DCIT: 35 ITR(T) 217 (Del Trib.) " Media Video Ltd v. JCIT: 122 Taxman 28 (Del Trib.) " ST Microelectronics Private Ltd v. CIT: 145 TTJ 553 (Del Trib.) " Bank of Punjab Ltd v. JCIT: 122 Taxman 235 (Chd Trib.) " Business Information Processing Services v. ACIT: 73 ITD 304 (Jaipur Trib.) " ITC Classic Finance Ltd v. DCIT: 112 Taxman 155 (Kol Trib.) " ACIT v. SRA Systesm Ltd.: 153 ITD 338 (Chennai Trib.) " Nimbus Communication Ltd. v. Addl. CIT 149 ITD 508 (Mum. Trib.) " Sanghvi Savla S…

TRIVENI ENGINEERING & INDUSTRIES LTD.,NOIDA vs. ADDL. CIT, NEW DELHI

ITA 1955/DEL/2016[2001-02]Status: DisposedITAT Delhi06 Aug 2020AY 2001-02

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…s Publishers India Ltd.: 166 TTJ 152 (Del. Trib.) " ITO v. Spice Communications Ltd: 35 SOT 78 (Del Trib.) " Gujarat Guardian Ltd v. DCIT: 35 ITR(T) 217 (Del Trib.) " Media Video Ltd v. JCIT: 122 Taxman 28 (Del Trib.) " ST Microelectronics Private Ltd v. CIT: 145 TTJ 553 (Del Trib.) " Bank of Punjab Ltd v. JCIT: 122 Taxman 235 (Chd Trib.) " Business Information Processing Services v. ACIT: 73 ITD 304 (Jaipur Trib.) " ITC Classic Finance Ltd v. DCIT: 112 Taxman 155 (Kol Trib.) " ACIT v. SRA Systesm Ltd.: 153 ITD 338 (Chennai Trib.) " Nimbus Communication Ltd. v. Addl. CIT 149 ITD 508 (Mum. Trib.) " Sanghvi Savla S…

M/S ITC INFOTECH INDIA LTD.,KOLKATA vs. DCIT,CIR - 2(1),, KOLKATA

ITA 485/KOL/2019[2008-09]Status: DisposedITAT Kolkata23 Oct 2019AY 2008-09

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.67/Kol/2015 ("नधा"रण वष" / Assessment Year: 2008-09) Dcit, Circle-2(1), Kolkata Vs. M/S. Itc Infotech India Ltd. 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Appellant/Revenue) .. (Assessee ) & आयकर अपीलसं./I.T.A No.485/Kol/2019 ("नधा"रण वष" / Assessment Year: 2008-09) M/S. Itc Infotech India Ltd. Vs. Dcit, Circle-2(1), Kolkata 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Assessee ) .. (Revenue) Appellant/Revenue By : Dr. P. K. Srihari, Cit(Dr) Assessee By : Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, Fca सुनवाईक"तार"ख/ Date Of Hearing : 06/08/2019 घोषणाक"तार"ख/Date Of Pronouncement : 23/10/2019 आदेश / O R D E R Per Shri S. S. Godara: These Revenue’S & Assessee’S Cross Appeal For Assessment Year 2008-09 Arise Against The Commissioner Of Income Tax (A) - Vi, Kolkata Dated 24.10.2014 Passed In Case No.Tp-07/Cit(A)-Vi/R-2/2012-13/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Come To The Revenue’S Appeal Ita No.67/Kol/2015. Its First Substantive Ground Pleads That The Cit(A) Has Erred In Law & On Facts In Reversing The

For Appellant: Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, FCAFor Respondent: Dr. P. K. Srihari, CIT(DR)
Section 143(3)

…emporaneous economic and market conditions on price- setting mechanism is also reflected in provisions of Rule 10B (4) of I.T. Rules. Hon'ble tribunal has also held in the decisions in the cases of M/s ST Microelectronics Private Ltd. vs. CIT(A)-XX, New Delhi 145 TTJ 553 (Del) and DCIT, Circle 1(2), Hyderabad vs. Deloitte Consulting India P. Ltd., Hyderabad 145 TTJ 549 (Hyd.) , that for purpose of section 92CA(3), the contemporaneous data relevant to the year under consideration, i.e. the current year data is to be used first and not multiple year data. 4.4. However, I find force in the appellant's objection agai…

DCIT,CIR - 2(1),KOLKATA, KOLKATA vs. M/S ITC INFOTECH INDIA LTD., KOLKATA

ITA 67/KOL/2015[2008-2009]Status: DisposedITAT Kolkata23 Oct 2019AY 2008-2009

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.67/Kol/2015 ("नधा"रण वष" / Assessment Year: 2008-09) Dcit, Circle-2(1), Kolkata Vs. M/S. Itc Infotech India Ltd. 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Appellant/Revenue) .. (Assessee ) & आयकर अपीलसं./I.T.A No.485/Kol/2019 ("नधा"रण वष" / Assessment Year: 2008-09) M/S. Itc Infotech India Ltd. Vs. Dcit, Circle-2(1), Kolkata 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Assessee ) .. (Revenue) Appellant/Revenue By : Dr. P. K. Srihari, Cit(Dr) Assessee By : Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, Fca सुनवाईक"तार"ख/ Date Of Hearing : 06/08/2019 घोषणाक"तार"ख/Date Of Pronouncement : 23/10/2019 आदेश / O R D E R Per Shri S. S. Godara: These Revenue’S & Assessee’S Cross Appeal For Assessment Year 2008-09 Arise Against The Commissioner Of Income Tax (A) - Vi, Kolkata Dated 24.10.2014 Passed In Case No.Tp-07/Cit(A)-Vi/R-2/2012-13/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Come To The Revenue’S Appeal Ita No.67/Kol/2015. Its First Substantive Ground Pleads That The Cit(A) Has Erred In Law & On Facts In Reversing The

For Appellant: Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, FCAFor Respondent: Dr. P. K. Srihari, CIT(DR)
Section 143(3)

…emporaneous economic and market conditions on price- setting mechanism is also reflected in provisions of Rule 10B (4) of I.T. Rules. Hon'ble tribunal has also held in the decisions in the cases of M/s ST Microelectronics Private Ltd. vs. CIT(A)-XX, New Delhi 145 TTJ 553 (Del) and DCIT, Circle 1(2), Hyderabad vs. Deloitte Consulting India P. Ltd., Hyderabad 145 TTJ 549 (Hyd.) , that for purpose of section 92CA(3), the contemporaneous data relevant to the year under consideration, i.e. the current year data is to be used first and not multiple year data. 4.4. However, I find force in the appellant's objection agai…

POLYCOM TECHNOLOGY ( R & D) CENTER P.LTD,HYDERABAD vs. ASST CIT CIR 1(2)(2), MUMBAI

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

ITA 1026/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2016AY 2011-12

Bench: Shri D.Karunakara Rao & Shri Sanjay Gargआमकय अऩीर सं./Ita No.1026/Mum/2016 (नििाारण वषा / Assessment Year :2011-2012) Polycom Technology (R&D) Vs. Acit, Circle-1(2)(2), Mumbai Centre Private Limited, 4Th Floor, Block-1, Dlf Cyber City, Plot No.129-132, Aphb Colony, Gachiwoli, Hyderabad- 500081 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaecp 3319 G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Nikhil TiwariFor Respondent: Shri N.K.Chand
Section 143(3)

…ental Representative strongly stated that the claim of the service provided by the assessee is actually embedded in the software itself. The Ld. DR strongly relied upon the decision of the Tribunal Delhi Bench in the case of ST Microelectronics (P) Ltd Vs CIT 145 TTJ 553. It is the say of the Ld. DR that where product produced by the assessee in itself is of a complex nature which required skill work force. The assessee was rightly turned a high end performer in field of Computor Software and therefore there is no error in the comparables selected by the TPO. 10. We have given a thoughtful consideration to the ri…

POLYCHEM TECHNOLOGY (R &D) CENTER P. LTD,HYDERABAD vs. DCIT CIR 3(2), MUMBAI

In the result, the appeal filed by the assessee is allowed in part for statistical purpose

ITA 1482/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Nov 2015AY 2009-10

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaआयकर अपील सं/ I.Ta No. 1482/Mum/2014 ("नधा"रण वष" / Assessment Year:2009-10 बनाम/ M/S. Polycom Technology The Dcit, Circle 3(2), (R&D( Center Pvt. Ltd., Mumbai Vs. 4Th Floor, Block 1, Dlf Cyber City, Plot No. 129-132, Aphb Colony, Gachiwoli, Hyderabad-500 081 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By: Shri M.P. Lohia Shri Nikhil Tiwari ""यथ" क" ओर से/Respondent By: Shri N.K. Chand सुनवाई क" तार"ख / Date Of Hearing :5.11.2015 घोषणा क" तार"ख /Date Of Pronouncement : 10.11.2015 आदेश / O R D E R Per N.K. Billaiya, Am: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 23.01.2014 Made U/S. 143(3) R.W. Section 144C Of The Act.

For Appellant: Shri M.P. LohiaFor Respondent: Shri N.K. Chand
Section 143(3)Section 144C

…ental Representative strongly stated that the claim of the service provided by the assessee is actually embedded in the software itself. The Ld. DR strongly relied upon the decision of the Tribunal Delhi Bench in the case of ST Microelectronics (P) Ltd Vs CIT 145 TTJ 553. It is the say of the Ld. DR that where product produced by the assessee in itself is of a complex nature which required skill work force. The assessee was rightly turned a high end performer in field of Computor Software and therefore there is no error in the comparables selected by the TPO. 10. We have given a thoughtful consideration to the r…

M/s ST Microelectronics Private Ltd. v. CIT(A)-XX, New Delhi (145 TTJ 553) — Cited in 9 Judgments | BharatTax