Navisite India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-13 (1), New Delhi

53 Taxmann.com 73Reported decision2015#15949 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2018.

Judgments citing Navisite India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-13 (1), New Delhi

Evalueserve.Com Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1466/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Aug 2018AY 2010-11

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

Section 143(3)Section 144CSection 92C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 6310/DEL/2012 (A.Y 2008-09) Evalueserve.Com Pvt. Ltd. Vs ACIT 701, Guru Apartments, Circle-8(2) Sector-14, Rohini New Delhi New Delhi AAACE8014F (APPELLANT) (RESPONDENT) AND I.T.A .No. 1466/DEL/2015 (A.Y 2010-11) Evalueserve.Com Pvt. Ltd. Vs ACIT 2nd Floor, Tower-A, Circle-8(2) Unitech World-Cyber Park, Jharsa, New Delhi Sector-39 Gurgaon AAACE8014F (RESPONDENT) (APPELLANT) Appellant by Ms. Ananya Kapoor, Adv Sh. Salil Kapoor, Adv Respondent by Sh. Kumar Pranav, Sr. DR Date of Heari…

Evalueserve.Com Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6310/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Aug 2018AY 2008-09

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

Section 143(3)Section 144CSection 92C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 6310/DEL/2012 (A.Y 2008-09) Evalueserve.Com Pvt. Ltd. Vs ACIT 701, Guru Apartments, Circle-8(2) Sector-14, Rohini New Delhi New Delhi AAACE8014F (APPELLANT) (RESPONDENT) AND I.T.A .No. 1466/DEL/2015 (A.Y 2010-11) Evalueserve.Com Pvt. Ltd. Vs ACIT 2nd Floor, Tower-A, Circle-8(2) Unitech World-Cyber Park, Jharsa, New Delhi Sector-39 Gurgaon AAACE8014F (RESPONDENT) (APPELLANT) Appellant by Ms. Ananya Kapoor, Adv Sh. Salil Kapoor, Adv Respondent by Sh. Kumar Pranav, Sr. DR Date of Heari…

Whirlpool of India Ltd., Gurgaon vs. DCIT, New Delhi

Accordingly, the penalty in this respect is upheld and grounds raised by the Assessee in Cross objection on this issue is dismissed

ITA 2231/DEL/2010[2003-04]Status: DisposedITAT Delhi08 Dec 2017AY 2003-04

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

Section 92C(2)

…1 ITA Nos. 2231, 2049/4788 & C.O. 432/Del IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 2231/DEL/2010(A.Y 2003-04) Whirlpool of India Ltd. Vs DCIT Plot No. 40, Sector-44 LTU Gurgaon New Delhi (APPELLANT) (RESPONDENT) I.T.A .No. 2094/DEL/2010(A.Y 2003-04) DCIT (LTU) Vs Whirlpool of India Ltd. NBCC Plaza Whirlpool House Pushp Vihar Plot No. 40, Sector-44 New Delhi Gurgaon, Haryana (APPELLANT) AAACW1336L (RESPONDENT) I.T.A .No. 4788/DEL/2012 (A.Y 2003-04) ACIT Vs Whirlpool of India Ltd. LTU,…

DCIT (Ltu), New Delhi vs. M/S Whirlpool of India Ltd., Haryana

Accordingly, the penalty in this respect is upheld and grounds raised by the Assessee in Cross objection on this issue is dismissed

ITA 2094/DEL/2010[2003-04]Status: DisposedITAT Delhi08 Dec 2017AY 2003-04

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

Section 92C(2)

…1 ITA Nos. 2231, 2049/4788 & C.O. 432/Del IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 2231/DEL/2010(A.Y 2003-04) Whirlpool of India Ltd. Vs DCIT Plot No. 40, Sector-44 LTU Gurgaon New Delhi (APPELLANT) (RESPONDENT) I.T.A .No. 2094/DEL/2010(A.Y 2003-04) DCIT (LTU) Vs Whirlpool of India Ltd. NBCC Plaza Whirlpool House Pushp Vihar Plot No. 40, Sector-44 New Delhi Gurgaon, Haryana (APPELLANT) AAACW1336L (RESPONDENT) I.T.A .No. 4788/DEL/2012 (A.Y 2003-04) ACIT Vs Whirlpool of India Ltd. LTU,…

ACIT, New Delhi vs. M/S. Whirlpool of India Ltd., Gurgaon

Accordingly, the penalty in this respect is upheld and grounds raised by the Assessee in Cross objection on this issue is dismissed

ITA 4788/DEL/2012[2003-04]Status: DisposedITAT Delhi08 Nov 2017AY 2003-04

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

Section 92C(2)

…1 ITA Nos. 2231, 2049/4788 & C.O. 432/Del IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 2231/DEL/2010(A.Y 2003-04) Whirlpool of India Ltd. Vs DCIT Plot No. 40, Sector-44 LTU Gurgaon New Delhi (APPELLANT) (RESPONDENT) I.T.A .No. 2094/DEL/2010(A.Y 2003-04) DCIT (LTU) Vs Whirlpool of India Ltd. NBCC Plaza Whirlpool House Pushp Vihar Plot No. 40, Sector-44 New Delhi Gurgaon, Haryana (APPELLANT) AAACW1336L (RESPONDENT) I.T.A .No. 4788/DEL/2012 (A.Y 2003-04) ACIT Vs Whirlpool of India Ltd. LTU,…

Sh. Evalueserve.Com Private Ltd., New Delhi vs. ITO, New Delhi

In the result ground No. 8 of the appeal of the assessee is dismissed

ITA 4001/DEL/2013[2006-07]Status: DisposedITAT Delhi11 May 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri Prashant Maharishievalueserve.Com Private Vs. Ito, Ltd, Ward-11(2), 701, Guru Apartments, New Delhi Sector-14, Rohni, New Delhi Pan: Aaace8014F (Appellant) (Respondent)

For Appellant: i. Sh. Salil Kapoor, Adv ii. Sh. Sumit Lal ChandaniFor Respondent: Sh. Neeraj Kumar, Sr. DR
Section 10ASection 143(3)(ii)Section 234BSection 271Section 92Section 92C

…clusion of persistent loss making companies‘ filter with respect to the rejection of 2 comparables of the assessee. He submitted that the filter is a reasonable filter relying upon the decision of the coordinate bench in case of Navisite India private limited 53 Taxmann.com 73 that diminishing revenue/persistent losses are not in conformity with the normal operational results and thus the companies incurring losses cannot be taken as a comparable. He further referred to the decision of the coordinate bench in case of Aithent technologies private limited versus DCIT 74 Taxmann.com 214 wherein the identical filter…