Oceans Connect (I) (P.) Ltd. v. ACIT

57 Taxmann.com 368Reported decision2015#21097 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2018.

Judgments citing Oceans Connect (I) (P.) Ltd. v. ACIT

Kpit Cummins Global Business Solutions Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

ITA 525/PUN/2014[2009-10]Status: DisposedITAT Pune09 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT
Section 10ASection 143(3)Section 37(1)Section 92CSection 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.246/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 KPIT Cummins Global Business Solutions Ltd. (Now merged with KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase 1, MIDC, Hinjewadi, Phase 1 Road, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AACCK6967F Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(…

Assistant Commissioner of Income-Tax vs. M/S. Kpit Technologies Ltd., Pune

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

ITA 459/PUN/2014[2009-10]Status: DisposedITAT Pune09 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT
Section 10ASection 143(3)Section 37(1)Section 92CSection 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.246/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 KPIT Cummins Global Business Solutions Ltd. (Now merged with KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase 1, MIDC, Hinjewadi, Phase 1 Road, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AACCK6967F Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(…

Kpit Cummins Global Business Solutions Ltd., (Now Merged With Kpit Cummins Infosystems Ltd), Pune vs. ACIT, Circle 11(1), Pune

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

ITA 246/PUN/2013[2008-09]Status: DisposedITAT Pune09 Apr 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT
Section 10ASection 143(3)Section 37(1)Section 92CSection 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.246/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 KPIT Cummins Global Business Solutions Ltd. (Now merged with KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase 1, MIDC, Hinjewadi, Phase 1 Road, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AACCK6967F Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

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

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 10Section 133(6)Section 92C

…Ltd., 10. During the course of hearing, the learned counsel for the assessee has contended that exclusion of these comparables have been examined by the Tribunal in the following cases: 1. Google India Ltd., Vs. DCIT 2. Oceans Connect (I) (P.) Ltd. Vs. ACIT 57 Taxmann.com 368 (Pune – Trib.) 3. DBOI Global Services Pvt. Ltd., Vs. ACIT 74 Taxmann.com 83. 11. With regard to exclusion of Vishal Information Tech. Ltd., and Nucleus Netsoft & GIS Ltd., the learned Counsel for the assessee has contended that exclusion of these 2 comparables were examined by the Tribunal in the case of Google India Ltd., (Supra) and Tri…