Macquarie Global Services (P.) Ltd. v. DCIT

55 Taxmann.com 259Reported decision2015#18063 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Judgments citing Macquarie Global Services (P.) Ltd. v. DCIT

M/S. Cengage Learning India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by the assessee stands partly allowed

ITA 6484/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri Rs Syal & Smt. Beena A Pillaia.Y. 2008-09

Section 10ASection 133(6)Section 143Section 92C(2)Section 92C(3)Section 92D

…cluding data conversion, data migration, data maintenance, application development, Photogrammetry and outsourcing services. He placed reliance upon the decision of the Delhi Tribunal in case of Macquaireb Global Services Pvt.Ltd., vs. DCIT reported in (2015) 55 Taxmann.com 259. On the contrary Ld.CIT DR submits that the functions performed by these companies falls under the category of ITeS services and hence is a fit comparable. We have perused the submissions advanced by both the sides in the light of records placed before us. From the TP study report placed at page 1-118 of Annual Report Compilation Volume 2,…

DCIT, New Delhi vs. M/S. Everest Business Advisory India (P) Ltd., New Delhi

ITA 41/DEL/2013[2007-08]Status: DisposedITAT Delhi15 Dec 2017AY 2007-08

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Ms. Vandana Bhandare, AdvocateFor Respondent: Shri Neeraj Kumar, Senior DR
Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.41/Del./2013 (ASSESSMENT YEAR : 2007-08) DCIT, Circle 11 (1), vs. M/s. Everest Business Advisory India New Delhi. (P) Ltd., A – 1/B-27, Janakpuri, New Delhi – 110 058. (PAN : AABCE2871R) ITA No.1191/Del./2013 (ASSESSMENT YEAR : 2007-08) M/s. Everest Business Advisory India vs. DCIT, Circle 11 (1), (P) Ltd., New Delhi. A – 1/B-27, Janakpuri, New Delhi – 110 058. (PAN : AABCE2871R) (APPELLANT) (RESPONDENT) ASSESSEE BY: Ms. Vandana Bhandare, Advocate REVENU…

Everest Business Advisory India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 1191/DEL/2013[2007-08]Status: DisposedITAT Delhi15 Dec 2017AY 2007-08

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Ms. Vandana Bhandare, AdvocateFor Respondent: Shri Neeraj Kumar, Senior DR
Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.41/Del./2013 (ASSESSMENT YEAR : 2007-08) DCIT, Circle 11 (1), vs. M/s. Everest Business Advisory India New Delhi. (P) Ltd., A – 1/B-27, Janakpuri, New Delhi – 110 058. (PAN : AABCE2871R) ITA No.1191/Del./2013 (ASSESSMENT YEAR : 2007-08) M/s. Everest Business Advisory India vs. DCIT, Circle 11 (1), (P) Ltd., New Delhi. A – 1/B-27, Janakpuri, New Delhi – 110 058. (PAN : AABCE2871R) (APPELLANT) (RESPONDENT) ASSESSEE BY: Ms. Vandana Bhandare, Advocate REVENU…

Aditya Birla Minacs Bpo P.Ltd, Mumbai vs. ITO 14(1)(1), Mumbai

In the result, appeal is partly allowed

ITA 566/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Oct 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Yogesh TharFor Respondent: Shri N.K. Chand

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.566/Mum./2015 (Assessment Year : 2010–11) Aditya Birla Minacs BPO Pvt. Ltd. Pirojshanagar Eastern Express Highway ……………. Appellant Vikhroli East, Mumbai 400 079 PAN – AAACC8690F v/s Income Tax Officer Ward–14(1)(1), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 Assessee by : Shri Yogesh Thar Revenue by : Shri N.K. Chand Date of Hearing – 20.07.2016 Date of Order – 18.10.2016 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal at the instance of the…

M/S. Oks Span Tech Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result the appeal filed by the assessee stands partly allowed

ITA 481/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Jun 2016AY 2009-10

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

For Appellant: Shri Ved Jin, CAFor Respondent: Shri Amrendra Kumar, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.481/Del/2014 (Assessment Year 2009-10) OKS Span Tech. Pvt. Ltd., Vs. ITO, Ward 13(4), 220, Okhla Industrial Estate, New Delhi Phase II, New Delhi-110 020 GIR / PAN :AABCO5682P (Appellant) (Respondent) Appellant by :Shri Ved Jin, CA Respondent by :Shri Amrendra Kumar, CIT DR Date of hearing: 10.03.2016 Date of Pronouncement: 09/06/2016 ORDER PER BEENA A. PILLAI, JM: The present appeal of the assessee has been filed against the order of ITO, Ward 13 (4),…