MSC Software Corporation India (P.) Ltd. v. ACIT

80 Taxmann.com 55Reported decision2017#10759 most cited

What is MSC Software Corporation India (P.) Ltd. v. ACIT authority for?

A company engaged in software development services is functionally not comparable to a 'product company' that provides software services and also sells software, especially when segmental details for the software development company are unavailable. Such a product company should therefore be excluded from the list of comparable companies in transfer pricing analysis.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Also referred to as

MSC Software Corporation India Pvt Ltd v ACIT · transfer pricing · comparable uncontrolled transaction · functionally not comparable · product company · software services · software development services · exclusion of comparables · segmental details

Judgments citing MSC Software Corporation India (P.) Ltd. v. ACIT

Computerland Uk Limited, Pune vs. Assistant Commissioner of Income-Tax, (It)-1, Pune

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

ITA 2505/PUN/2017[2013-14]Status: DisposedITAT Pune06 Dec 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 2505/Pun/2017 धनधाारण वषा / Assessment Year : 2013-14 Computerland Uk Limited C/O. Ventura India Private Limited Commerzone, Building No. 2 & 7, 1St Floor, Survey No.144 & 145, Samrat Ashoka Path, Off. Airport Road, Yerwada, Pune-411 014. Pan : Aaecc4565H .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Rajiv Kumar
Section 144C(5)

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 2505/PUN/2017 धनधाारण वषा / Assessment Year : 2013-14 ComputerLand UK Limited C/o. Ventura India Private Limited CommerZone, Building No. 2 & 7, 1st Floor, Survey No.144 & 145, Samrat Ashoka Path, Off. Airport Road, Yerwada, Pune-411 014. PAN : AAECC4565H .......अपीलाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (IT)-1, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Rajendra Agiwal Revenue by : Shri Rajiv…

Sas Research and Development (India) Private Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the Revenue in ITA No

ITA 632/PUN/2017[2012-13]Status: DisposedITAT Pune03 May 2021AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 632/Pun/2017 धनधाारण वषा / Assessment Year : 2012-13 Sas Research & Development (India) Pvt. Ltd. Level 2A & Level 3, Tower-5, Cyber City, Magarpatta, Hadapsar, Pune-411 013 Pan : Aaecs8099L .......अपीलाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent आयकर अपील सं. / Ita No. 619/Pun/2017 धनधाारण वषा / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax, Circle-6, Pune. .......अपीलाथी / Appellant बनाम / V/S. M/S. Sas Research & Development (India) Pvt. Ltd. 2Nd & 3Rd Floor, Tower-5, Magarpatta City, Hadapsar, Pune-411 013 Pan : Aaecs8099L ……प्रत्यथी / Respondent Assessee By : Shri Rajendra Agiwal Revenue By : Shri Anurag Srivastava

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Anurag Srivastava

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 632/PUN/2017 धनधाारण वषा / Assessment Year : 2012-13 SAS Research & Development (India) Pvt. Ltd. Level 2A and Level 3, Tower-5, Cyber City, Magarpatta, Hadapsar, Pune-411 013 PAN : AAECS8099L .......अपीलाथी / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 619/PUN/2017 धनधाारण वषा / Assessment Year : 2012-13 The Deputy Commissione…

Deputy Commissioner of Income Tax, Pune vs. M/S. Sas Research and Development Pvt Ltd, Pune

In the result, appeal of the Revenue in ITA No

ITA 619/PUN/2017[2012-13]Status: DisposedITAT Pune03 May 2021AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 632/Pun/2017 धनधाारण वषा / Assessment Year : 2012-13 Sas Research & Development (India) Pvt. Ltd. Level 2A & Level 3, Tower-5, Cyber City, Magarpatta, Hadapsar, Pune-411 013 Pan : Aaecs8099L .......अपीलाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent आयकर अपील सं. / Ita No. 619/Pun/2017 धनधाारण वषा / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax, Circle-6, Pune. .......अपीलाथी / Appellant बनाम / V/S. M/S. Sas Research & Development (India) Pvt. Ltd. 2Nd & 3Rd Floor, Tower-5, Magarpatta City, Hadapsar, Pune-411 013 Pan : Aaecs8099L ……प्रत्यथी / Respondent Assessee By : Shri Rajendra Agiwal Revenue By : Shri Anurag Srivastava

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Anurag Srivastava

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 632/PUN/2017 धनधाारण वषा / Assessment Year : 2012-13 SAS Research & Development (India) Pvt. Ltd. Level 2A and Level 3, Tower-5, Cyber City, Magarpatta, Hadapsar, Pune-411 013 PAN : AAECS8099L .......अपीलाथी / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 619/PUN/2017 धनधाारण वषा / Assessment Year : 2012-13 The Deputy Commissione…

Haldor Topsoe (I) Pvt Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 654/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CAFor Respondent: Sh. Sanjay I. Bara, CIT (DR)
Section 10ASection 154Section 271(1)(c)Section 92C

…ITA No.-654/Del/2015. Haldor Topsoe India Pvt. Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I-1’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 654/Del/2015 (Assessment Year: 2010-11) Haldor Topsoe India Pvt. Ltd., Deputy Commissioner of Income Elegance Tower, 2nd floor, Vs. Tax, Jasola District Centre, Circle 10(1), New Delhi-110025. New Delhi. PAN No: AABCH7781F APPELLANT RESPONDENT Assessee by : Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CA Revenue by : Sh. Sanjay I. Bara, CIT (DR) ORDER PER: ANADEE NATH MISSH…

M/S. Pubmatic India Private Limited, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, appeal of assessee is partly allowed

ITA 655/PUN/2017[2012-13]Status: DisposedITAT Pune09 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No. 655/Pun/2017 नििाारण वषा / Assessment Year : 2012-13 M/S. Pubmatic India Private Limited. 5Th Floor, Amar Paradigm, Survey No.110, Near D-Mart, अऩीऱाथी / Appellant Baner Road, Pune-411 045. … Pan : Aadck0024A बिाम / V/S. The Assistant Commissioner Of Income Tax, प्रत्यथी / Respondent Circle-4, Pune. …

For Appellant: Shri Arijit Chakravarty &For Respondent: Shri Rajeev Kumar, CIT
Section 144CSection 234BSection 271(1)(c)Section 92D

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No. 655/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 M/s. PubMatic India Private Limited. 5th Floor, Amar Paradigm, Survey No.110, Near D-Mart, अऩीऱाथी / Appellant Baner Road, Pune-411 045. … PAN : AADCK0024A बिाम / V/s. The Assistant Commissioner of Income Tax, प्रत्यथी / Respondent Circle-4, Pune. … Appellant by : Shri Arijit Chakravarty & Ms. Shraddha Swa…

M/S. Principal Global Services Private Limited, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, appeal of assessee is partly allowed

ITA 482/PUN/2017[2012-13]Status: DisposedITAT Pune09 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No. 482/Pun/2017 नििाारण वषा / Assessment Year : 2012-13 M/S. Principal Global Services Private Limited. Tower 6, Cybercity, Magarpatta City, अऩीऱाथी / Appellant Hadapsar, Pune-411 028. … Pan : Aadcp7369P बिाम / V/S. The Asst. Commissioner Of Income Tax, … प्रत्यथी / Respondent Circle-4, Pune.

For Appellant: Shri Kamal SawhneyFor Respondent: Shri Rajeev Kumar, CIT
Section 115Section 143(3)Section 14ASection 271(1)Section 92D

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No. 482/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 M/s. Principal Global Services Private Limited. Tower 6, Cybercity, Magarpatta City, अऩीऱाथी / Appellant Hadapsar, Pune-411 028. … PAN : AADCP7369P बिाम / V/s. The Asst. Commissioner of Income Tax, … प्रत्यथी / Respondent Circle-4, Pune. Appellant by : Shri Kamal Sawhney Respondent by : Shri Rajeev Kumar,…

M/S. Amberpoint Technology India Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 762/PUN/2014[2009-10]Status: DisposedITAT Pune25 Jan 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

M/S. Amberpoint Technology India Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 761/PUN/2014[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

Deputy Commissioner of Income-Tax vs. Amber Point Technology India P. Ltd

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 757/PUN/2014[2009-10]Status: DisposedITAT Pune25 Jan 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

Deputy Commissioner of Income-Tax vs. Amber Point Technology India P. Ltd

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 756/PUN/2014[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…