How many judgments cite Mentor Graphics (Noida) (P) Ltd. v. DCIT?

79 judgments on BharatTax cite Mentor Graphics (Noida) (P) Ltd. v. DCIT (109 ITD 101), spanning 2015 to 2026.

Which sections of the Income Tax Act does Mentor Graphics (Noida) (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144B, Section 144C(13), Section 92CA(3), Section 92B, Section 10B(3).

Mentor Graphics (Noida) (P) Ltd. v. DCIT

109 ITD 101Income Tax Appellate Tribunal2007#1439 most cited

What is Mentor Graphics (Noida) (P) Ltd. v. DCIT authority for?

A working capital adjustment is mandated and a prerequisite for correctly determining the Arm's Length Price (ALP) under Rule 10B(1)(e) and Rule 10B(3) of the Income Tax Rules, 1962. This adjustment accounts for differences in working capital and outstanding receivables between the assessee and comparable companies.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Mentor Graphics (Noida) (P) Ltd. v. DCIT · 109 ITD 101 · ITAT 2007 · transfer pricing adjustment · working capital adjustment · arm's length price · Rule 10B(3) · Section 92B · comparable companies · outstanding receivables

Sections most often in play

Section 143(3)Section 144B Section 144C(13)Section 92CA(3)Section 92B Section 10B(3)Section 144C(5)Section 234C

Issues it is cited on

interest on outstanding receivables working capital adjustment tested party comparable companies benchmarking analysis section 92b most appropriate method arm's length price transfer pricing adjustment section 144c(13)tnmm directions of the drp

Judgments citing Mentor Graphics (Noida) (P) Ltd. v. DCIT

MARKS AND SPENCER (INDIA) PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE 1(1), GURGAON

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

ITA 1937/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Jan 2026AY 2018-19

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…e TNMM analysis undertaken by the Appellant to apply CUP method in a hasty and ad-hoc manner. Such an approach is unappreciable and struck down by the Jurisdictional Delhi Bench of the Hon’ble ITAT in the case of Mentor Graphics (Noida) Private Limited (2007) 109 ITD 101 and Mumbai bench in the case of Indo American Jewellery Limited (2010) 41 SOT 1. 11. The Appellant would like to submit that the search process adopted by the Ld. TPO suffers from varied flaws as instead of identifying comparable royalty agreements from the database, the Ld. TPO has proceeded to compare royalty rate of the Appellant with the roya…

VERMEIREN INDIA REHAB PRIVATE LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1315/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Sandeep Bagmar R, AdvocateFor Respondent: MS. U. Mini Chandran, CIT-DR

Section 143(3)Section 144C(5)Section 32

…Assessee relied upon the decisions of Philips Software Centre Private Limited [2008] 26 SOT 226; Order of ITAT, 12 ITA.No.1315 /Hyd./2024 Mumbai in the case of Indo American Jewellery Ltd., vide ITA.No.6194/Mum./2008; Mentor Graphics (Noida) Private Limited 109 ITD 101 and Sony India Private Limited [2007] 288 ITR 52. 8.1. With respect to the wrong application of 75% manufacturing income filter noted by the TPO, the Learned Counsel for the Assessee submitted that, not all companies disclose manufacturing income, making the filter's application unreliable. The Learned Counsel for the Assessee drew the attention…

D. E. SHAW INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

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

ITA 1154/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Sept 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1154/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. D.E. Shaw India Pvt. Dy. Commissioner Of Income Vs. Ltd., Hyderabad. Tax, Pan:Aaacd7214J Circle 8(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.P. Chidambaram, Adv. रधजस् व द्वधरध/Revenue By: Ms. U. Mini Chandran, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 01/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. D E Shaw India Pvt. Ltd. (“The Assessee”), Feeling Aggrieved By The Assessment Order Passed By The Learned Assessing Officer (“Ld. Ao”) U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act”) Dated 27.06.2024 For The A.Y. 2020-21. 2. At The Outset, It Is Seen That There Is A Delay Of 66 Days In Filing Of The Present Appeal, For Which The Assessee Has Filed Condonation Petition Explaining The Reasons For Delay In Filing Of The Appeal. As Per Record, The Appeal Was Required To Be Filed On Or Before

For Appellant: Shri S.P. Chidambaram, AdvFor Respondent: Ms. U. Mini Chandran, SR-DR

Section 143(3)

…, the reliance is placed on the following rulings wherein the need to undertake working capital adjustment has been appreciated by the Hon’ble Tribunals : • Mercer Consulting India Pvt. Ltd. [TS-170-ITAT-2014(DEL)] • Mentor Graphics (Noida) Private Limited [109 ITD 101] • Egain communication (P) Ltd. [ITA No. 1685/PN/2007] • Sony India (Pvt.) ltd. [2011-TII-43-ITAT-DEL-TP] ITA No.1154/Hyd/2024 11 • Capgemini India Private Limited [TS-45-ITAT-2013(Mum)-TP] 8. In view of the above, a working adjustment appropriately takes into account the outstanding receivable. Therefore, the assessee has undertaken a worki…

ACIT, CIRCLE- 9(1), NEW DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue and CO of the assessee are partly allowed as above for statistical purposes

ITA 372/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Aug 2025AY 2009-10

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

…ly determine the ALP in terms of Rule 10B(3) of the Income Tax Rules, 1962. He placed reliance on the following decisions:  Sartorius Stedim India (P.) Ltd. vs ACIT [2023] 146 taxmann.com 343 (Bang. Trib.)  Mentor Graphics (Noida) P Vs. Ltd. vs. DCIT (2007) 109 ITD 101 (Delhi)  Capgemini India Private Limited case (ITA No.7861Mum/2011) 30 CO No.64/Del/2018  Marubeni-Itochu Steel India (P.) Ltd. vs. DCIT ITA No. 1716/Del/2014. 47. We have heard both parties and have perused material on the record. We are of the considered view that the working capital adjustment is mandated and is a prerequisite for determina…

SIGNODE INDIA LIMITED,HYDERABAD vs. ACIT., CIRCLE 3(1), HYDERABAD

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

ITA 1376/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri H. Srinivasulu, C.AFor Respondent: Dr. Sachin Kumar, SR-DR

Section 143(3)Section 144BSection 144C(13)Section 153Section 92C(3)

…, the reliance is placed on the following rulings wherein the need to undertake working capital adjustment has been appreciated by the Hon’ble Tribunals : • Mercer Consulting India Pvt. Ltd. [TS-170-ITAT-2014(DEL)] • Mentor Graphics (Noida) Private Limited [109 ITD 101] • Egain communication (P) Ltd. [ITA No. 1685/PN/2007] • Sony India (Pvt.) ltd. [2011-TII-43-ITAT-DEL-TP] • Capgemini India Private Limited [TS-45-ITAT-2013(Mum)-TP] 8. In view of the above, a working adjustment appropriately takes into account the outstanding receivable. Therefore, the assessee has undertaken a working capital adjustment to…

SPECTRAFORCE TECHNOLOGIES (INDIA) PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE 5, PUNE, PUNE

In the result, appeal of the assessee is partly allowed for statistical purposes as per terms indicated hereinabove

ITA 2853/PUN/2024[AY 2021-22]Status: DisposedITAT Pune18 Jul 2025

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri S. Raghunathan and Shri Abhiroop Bhargav KFor Respondent: Shri Prakash L. Pathade

Section 143(3)Section 92C(3)

…eference Reference Para Para in case law In Ruling compilation Mavenir India ITAT 141 taxmann.com 160 Para 29 to Page 251 to (P.) Ltd. vs. Delhi (Delhi - Trib.)[17-05- Para 34 Page 253 Deputy 2022] Commissioner of Income-tax [2022] Mentor Graphics ITAT [2007] 109 ITD 101 Para 37 Page 271 (Noida) (P.) Ltd. Delhi (Delhi)/[2007] 12 Spectraforce Technologies (India) Private Limited v. DCIT, Circle 6(1), New Delhi Prayer for Relief 7.14 The Appellant submits that considering the above factual matrix as well as the judicial precedence, the primary TP adjustment carried out by the Ld. TPO in respect of the staff au…

ARISTOCRAT TECHNOLOGIES INDIA PRIVATE LIMITED,NOIDA vs. DCIT, CIRCLE-5(1)(1), NOIDA

In the result, appeal of the assessee is partly allowed in the terms aforesaid

ITA 3091/DEL/2024[2020-21]Status: DisposedITAT Delhi03 Jul 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.3091/िद"ी/2024(िन.व. 2020-21) Aristocrat Technologies India P. Ltd., 8Tgh To 10Th Floor, Tower-11A, Plot No. 20 & 21, Candor Techspace, It/Ites Sez Complex, Sector-135, Noida, Up 201304 ...... अपीलाथ"/Appellant Pan: Aahca-9200-G बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle-5(1)(1), Noida, Up Assessee By : Shri Atul Jain, Chartered Accountant Ms. Nishi Bhutani & Ms.Preeti Agnihotri, Chartered Accountants Department By : S/Shri S.K. Jhadav, Cit(Dr) & Rajesh Kumar Dhaneshta, Sr.Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/04/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 03/07/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 27.05.2024 Passed U/S. 143(3) R.W.S. 144C(13) R.W.S 144B Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. The Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is Engaged In Providing Design & Development Services To Its Associated Enterprises (Ae’S). The Assessee Is Also Rendering Global It Services To Its Ae’S

For Appellant: Shri Atul Jain, Chartered AccountantFor Respondent: S/Shri S.K. Jhadav, CIT(DR) & Rajesh Kumar Dhaneshta, Sr.DR

Section 143(3)Section 234BSection 270A

…rulings wherein the need to undertake working capital adjustment has been appreciated by the Hon'ble Tribunals : • Mercer Consulting (India) (P.) Ltd. v. Dy. CIT [2014] 47 taxmann.com 84/150 ITD 1 (Delhi) • Mentor Graphics (Noida) (P.) Ltd. v. Dy. CIT [2007] 109 ITD 101 (Delhi) • E-Gain Communication (P) Ltd. v. ITO [2009] 118 ITD 243 (Pune) • Sony India (P.) Ltd. v. Addl. CIT [2012] 21 taxmann.com 224/51 SOT 96 (URO) (Delhi) • Capgemini India (P.) Ltd. v. Asstt. CIT [2013] 33 taxmann.com 5/[2014] 147 ITD 330 (Mum.) 8. In view of the above, a working Capital adjustment appropriately takes into account the outsta…

WNS GLOBAL SERVICES P. LTD.,MUMBAI vs. ADDL/JT/DY/ASSTT/CIT/ITO, NATIONA FACELESS ASSESSMENT CENTRE,, DILHI

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR

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

…ence of any information to the contrary, the learned TPO was not justified in rejecting the valuation report issued by an expert used by the Assessee for determining arm's length price of the international transaction Mentor Graphics (Noida) Pvt. Ltd.'s case (109 ITD 101) Philips Software Centre Private Limited vs. Assistant Commissioner of Income Tax [(2008) 119 TTJ 721 (Bangalore)] Sony India Private Limited, (2007) 288 ITR 52 Rajesh Kumar v. DCIT (2006) 287 ITR 91 Maruti Suzuki India Limited vs. ACIT (Transfer Pricing) W. P. (C) 6876/2008) Indo American Jewellery Limited (supra) The adjustments made by the lea…

XCHANGING SOLUTIONS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, grounds 20 to 23 are allowed for statistical purposes

ITA 294/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 May 2022AY 2016-17

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Dr.Manjunath Karkaihalli, CIT-DR

Section 139(1)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 40

…rd, the reliance is placed on the following rulings wherein the need to undertake working capital adjustment has been appreciated by the Hon’ble Tribunals : • Mercer Consulting India Pvt. Ltd. [TS-170-ITAT-2014(DEL)] • Mentor Graphics (Noida) Private Limited [109 ITD 101] • Egain communication (P) Ltd. [ITA No. 1685/PN/2007] • Sony India (Pvt.) ltd. [2011-TII-43-ITAT-DEL-TP] • Capgemini India Private Limited [TS-45-ITAT-2013(Mum)-TP] 29 IT(TP)A No.294/Bang/20201 M/s.Xchanging Solutions Limited 8. In view of the above, a working adjustment appropriately takes into account the outstanding receivable. Therefore, t…

RAJASTHAN PRIME STEEL PROCESSING CENTER PVT. LTD.,NEW DELHI vs. NATIONAL E- ASSESSMENT CENTRE, NEW DELHI

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

ITA 488/DEL/2021[2016-17]Status: DisposedITAT Delhi11 Nov 2021AY 2016-17

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Shashi Bhusan Shukla, CIT DR

Section 143(3)

…not be taken into account. f) Lastly, these adjustments are to be added to the profit margin of comparable companies as finally determined in accordance with the directions of this Panel. 14. The Revenue relied on the judicial decisions in Mentor Graphics (109 ITD 101), Sony India (288 ITR 52 (Delhi- IT AT), Philips Software (26 SOT 226) (Bangalore- ITAT), Mercer 8 Rajasthan Prime Steel Processing Center Pvt. Ltd. Consulting (India) Pvt. Ltd (Delhi ITAT), Sunlife India Service Centre Pvt. Ltd. Vs DCIT (2015-TII-420-ITAT-DEL-TP). 15. In a word, the TPO is directed to give working capital adjustment by applyin…

M/S XCHANGING SOLUTIONS LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 3358/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Nov 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.3358/Bang/2018 : Asst.Year 2014-2015 M/S.Xchanging Solutions Limited The Dy.Commissioner Of Plot No.13, 14, 15 Sjr I-Park Income-Tax, Circle 7(1)(2) V. Bangalore. Epip Industrial Area, Phase I Whitefield, Bangalore – 560066. Pan : Aafcs9303L. (Appellant) (Respondent) Appellant By : Sri.Chavali Narayanan, Ca Respondent By : Sri.Sumer Singh Meena, Cit(Osd)-Dr Date Of Pronouncement : 01.11.2021 Date Of Hearing : 28.10.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 22.10.2018 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2014-2015. 2. The Assessee Has Raised Various Grounds & Sub- Grounds. However, During The Course Of Hearing, The Learned Ar Limited His Submission To Grounds No.4.6(D), 4.11 To 4.14, 5.1 & 5.2. The Surviving Grounds Read As Follows:-

For Appellant: Sri.Chavali Narayanan, CAFor Respondent: Sri.Sumer Singh Meena, CIT(OSD)-DR

Section 143(3)Section 28Section 37(1)Section 92C

…rd, the reliance is placed on the following rulings wherein the need to undertake working capital adjustment has been appreciated by the Hon’ble Tribunals : • Mercer Consulting India Pvt. Ltd. [TS-170-ITAT-2014(DEL)] • Mentor Graphics (Noida) Private Limited [109 ITD 101] • Egain communication (P) Ltd. [ITA No. 1685/PN/2007] • Sony India (Pvt.) ltd. [2011-TII-43-ITAT-DEL-TP] • Capgemini India Private Limited [TS-45-ITAT-2013(Mum)-TP] 8. In view of the above, a working adjustment appropriately takes into account the outstanding receivable. Therefore, the assessee has undertaken a working capital adjustment to refl…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI vs. USV LIMITED , MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 4915/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Mar 2021AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Rajan Vora, AR

Section 143(3)Section 37(1)

…) (Ahd Trib.). On specific functional differences, the Ld. counsel relies on the decision in Aztech Software & Technology Services Ltd. v. ACIT (249 ITR (AT) 32) Bang ITAT Special Bench, Mentor Graphics (Noida) Pvt. Ltd. v. Deputy Commissioner of Income Tax (109 ITD 101) Del ITAT, Firmenich Aromatics (India) (P.) Ltd. [2019] 106 taxmann.com 166 (Mumbai-Trib.) Firmenich Aromatics Production (India) Private Limited v. Income Tax Officer-9(3)(2) Mum ITAT, Internet India Private Limited (2010) 39 SOT 93 – Mum ITAT, DCIT/ACIT, Circle 4(1), Kolkata v. M/s Emami Limited (1065 & 1066/Kol/2017), Delhi ITAT in the ITA No.…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI vs. USV LIMITED , MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 4914/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Mar 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Rajan Vora, AR

Section 143(3)Section 37(1)

STMICROELECTRONICS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 6169/DEL/2012[2008-09]Status: DisposedITAT Delhi28 Sept 2020AY 2008-09

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

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144C

…r the assessee mentioned that the AO/DRP/TPO have erred in not following the TP guidelines on one side and the existing decisions of the Tribunal directly on this issue. Referring to the decision of the Tribunal in the case of Mentor Graphics (Noida) (P) Ltd. 109 ITD 101, Ld Counsel mentioned that the ‘final set of comparables may need to eliminate differences by making adjustments for the following: (a) Working capital........” (para 27). Further, referring to the decision of Pune bench in the case of E-gain Communication P Ltd reported in 118 ITD 243, Ld Counsel mentioned that when TNMM is applied to a case, ‘t…

M/S SABRE TRAVELS TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

In the result, the appeal by the assessee is treated as allowed for statistical purposes

ITA 332/BANG/2018[2012-13]Status: DisposedITAT Bangalore31 Aug 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 154

…5% and 25% i.e., if transaction with related parties is between 15% to 25% of the assessee’s sales/revenue, then that company is treated as not comparable. The DRP, however, following the decision of the ITAT Delhi Bench in the case of Mentor Graphics P. Ltd. 109 ITD 101 (Del) took the view that there should be Nil RPT for a company to be taken as a comparable company. The department is in appeal on the above conclusion of the DRP. 17. As far as ground No.4 of the assessee is concerned, the assessee did not object to inclusion of Thinksoft Global Services Ltd., & and Persistent Systems & Solutions Ltd., before t…

SABRE TRAVEL TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal by the assessee is treated as allowed for statistical purposes

ITA 559/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 154

SABRE TRAVEL TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal by the assessee is treated as allowed for statistical purposes

ITA 595/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 154

ITO, BANGALORE vs. M/S SABRE TRAVEL TECHNOLOGIES PRIVATE LIMITED, BANGALORE

In the result, the appeal by the assessee is treated as allowed for statistical purposes

ITA 203/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 154

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…lant from these sister concerns for export were also accepted. d) CIT(A) ought to have appreciated that ALP does not necessarily mean a priceabove cost, maximum price or maximum profit in the range as rightly observed by Hon'ble Delhi Bench of ITAT in (2007) 109 ITD 101 & (2007) 288 ITR9(SC) 3) (a) CIT (A) erred in concluding that appellant has no case as he/she failed to discharge his/her onus that there was no diversion of profit to sister concerns to enable them to enjoy tax exemptions. He missed the vital point that 80HHC giving tax incentives to appellant and sister concerns went out of statute book from A…

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

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