Pr. CIT v. Aptara Technology (P.) Ltd.

92 Taxmann.com 240High Court2018#5182 most cited

What is Pr. CIT v. Aptara Technology (P.) Ltd. authority for?

A comparable company is not suitable if it has a significantly different business model, such as substantially higher outsourcing expenses as a percentage of operating costs, indicating a deviation from the tested party's operations.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Aptara Technology · outsourcing expenses · business model · comparable company · transfer pricing · section 92d · section 92ca(1) · related party transaction · arms length price

Sections most often in play

Section 10(B)(3)Section 10B(1)(e)Section 10B(3)

Issues it is cited on

contemporaneous datacaptive service providersection 92dmultiple year datarelated party transactiontested partycomparable companiesfar analysisworking capital adjustmentarms length pricebenchmarking analysissection 92ca(1)

Judgments citing Pr. CIT v. Aptara Technology (P.) Ltd.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.372/Del/2018, A.Y. 2009-10 Asst. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd. [formerly known as E- Circle-9(1), Vs. Funds International India (P) Ltd.] Room No.403, S-405 (LGF), CR Building, IP Greater Kailash Part-II, New Delhi Estate PAN: AAACH2815H New Delhi (Appellant) (Respondent) C.O. No. 64/Del/2018 (Arising out of ITA No.372/Del/2018, A.Y. 2009-10) FIS Global Business Solution India Asst. Commissioner (P) Ltd. [for…

M/S PERSISTENT SYSTEMS LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, PUNE

In the result, appeal of the Assessee is Partly Allowed

ITA 692/PUN/2022[2018-19]Status: DisposedITAT Pune02 Nov 2023AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

Section 143(3)Section 144Section 144(11)Section 144(7)Section 144BSection 144C(6)(C)

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.692/PUN/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/s.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati s Bapat Road, Pune – 411016. PAN: AABCP 1209 Q Appellant/ Assessee Respondent /Revenue Assessee by Shri Dhanesh Bafna& ShriAditya Vaidya– AR’s Revenue by Shri Suhas Kulkarni - IRS Addl Commissioner of Income Tax Date of hearing 26/09/2023 Date of pronouncement 0…

INTERGREON MUNAGED SOLUTIONS (INDIA) P.LTD,MUMBAI vs. ASST CIT 12(2)(2), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 586/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Sept 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ketan Ved
Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

INTEGREON MANAGED SOLUTIONS (INDIA) P. LTD,MUMBAI vs. ITO 8(2)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 2307/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ketan Ved
Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

ITO 8(2)(1), MUMBAI vs. INTEGREON MANAGED SOLUTION (I) P. LTD, MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 2095/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ketan Ved
Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

RAK CERAMICS INDIA PRIVATE LIMITED ,HYDERABAD vs. DCIT CIRCLE 3(1), HYDERABAD

Accordingly treated as allowed for statistical purposes

ITA 201/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 Aug 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 154Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1407/Hyd/2019 & आ.अपी.सं / ITA No. 201/Hyd/2021 (निर्धारण वर्ष / Assessment Years: 2015-16 & 2016-17) R.A.K. Ceramics India Private Vs. Deputy Commissioner of Limited, Income Tax, Samalkot Circle-3(1), [PAN No. AACCR6424N] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri Aliasgar Rampurwala & Shri Pratik Shah, ARs राजस्‍वजस्‍व द्वारा / Revenue by…

R.A.K.CERAMICS INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD

Accordingly treated as allowed for statistical purposes

ITA 1407/HYD/2019[2015-16]Status: DisposedITAT Hyderabad31 Aug 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 154Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1407/Hyd/2019 & आ.अपी.सं / ITA No. 201/Hyd/2021 (निर्धारण वर्ष / Assessment Years: 2015-16 & 2016-17) R.A.K. Ceramics India Private Vs. Deputy Commissioner of Limited, Income Tax, Samalkot Circle-3(1), [PAN No. AACCR6424N] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri Aliasgar Rampurwala & Shri Pratik Shah, ARs राजस्‍वजस्‍व द्वारा / Revenue by…

WEATHERFORD DRILLING & PRODUCTION SERVICES (INDIA) PVT. LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-2(1)(2),, VADODARA

In the result, appeal of the assessee is allowed

ITA 77/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad21 Nov 2022AY 2008-09
For Appellant: Shri Dhanesh Bafna, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 92C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2008-09 Weatherford Drilling & The ACIT, Production Services Circle-2(1)(2), (India) Pvt. Ltd., Vs Vadodara Block No. 74, (Respondent) Mukutnagar, Sokhada Road, Manjusar, Ta Savli, Baroda-391775 PAN: AAACW4068M (Appellant) Assessee by: Shri Dhanesh Bafna, A.R. & Ms. Chandni Shah, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 23-08-2022 Date of pronouncement : 21-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:…

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3)(2), BANGALORE

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

ITA 174/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Harinder Kumar, D.R
Section 144(3)Section 37Section 92C

…IT(TP)A No.174/Bang/2022 M/s. Global E-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.174/Bang/2022 Assessment Year: 2017-18 M/s. Global E-Business Operations Pvt. Ltd. 1st Floor, Hewlett Packard Deputy Commissioner Enterprise of Income-tax Sy.No.192, Whitefield Road Vs. Circle 5(3)(2) Mahadevpura Post Bangalore Bangalore PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Harinder Kumar, D.R. Dat…

OCWEN FINANCIAL SOLUTIONS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-5, BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 342/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Oct 2022AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.342/Bang/2021 : Asst.Year 2016-2017 M/S.Ocwen Financial Solutions The Assistant Commissioner Private Limited Of Income-Tax V. Pritech Park, Survey No.51 To Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. Pan : Aaaco3764E. (Appellant) (Respondent) Appellant By : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 14.10.2022 Date Of Hearing : 13.10.2022 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 30.03.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Providing It Enabled Services To Ocwen Mortgage Servicing Inc. Usvi. The Assessee Is A Wholly Owned Subsidiary Of Ocwen Asia Holdings Limited, Mauritius. For The Assessment Year 2016-2017, The Return Of Income Was Filed On 29.11.2016 Declaring Total Income Of Rs.93,31,44,800. The Case Was Selected For Scrutiny

For Appellant: Sri.Ankur Pai & Sri. K.R.Vasudevan, AdvocatesFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.342/Bang/2021 : Asst.Year 2016-2017 M/s.Ocwen Financial Solutions The Assistant Commissioner Private Limited of Income-tax v. Pritech Park, Survey No.51 to Special Range – 5 64/4, Block No.12, Unit 2, 5B & Bangalore. 6A Floors, Bellandur Village, Sarjapur Marathahalli Ring Road Bengaluru – 560 103. PAN : AAACO3764E. (Appellant) (Respondent) Appellant by : Sri.Ankur Pai & Sri. K.R.Vasudevan, Advocates Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 14.1…

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 212/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Sept 2022AY 2016-17
For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.212/Bang/2021 : Asst.Year 2016-2017 M/s.Global E-Business The Deputy Commissioner of Operations Private Limited Income-tax, Circle 3(1)(1) v. Bangalore. 1st Floor, Hewlett Packard Enterprises, Sy No.192, Whitefield Road, Mahadevpura Post Bangalore – 560 048. PAN : AABCG2843D. (Appellant) (Respondent) Appellant by : Sri.P.C.Kincha, CA Respondent by : Sri.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 27.09.2022 Date of Hearing : 26.09.2022 O R D E R Per George George K, JM :…

FACEBOOK INDIA SERVICES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(1), HYDERABAD

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

ITA 2386/HYD/2018[2014-15]Status: DisposedITAT Hyderabad19 Sept 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 Facebook India Online Services Vs. The Deputy Commissioner Private Limited, Of Income Tax, 12Th Floor, Building No.20, Circle – 17(1), Unit 1203 & 1204, Hitech City, Hyderabad. Madhapaur, Hyderabad. Pan : Aabcf5150G. (Appellant) (Respondent) Assessee By: Shri Dhanesh Bafna & Chandni Shah Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 19.09.2022

For Appellant: Shri Dhanesh Bafna &For Respondent: Shri Rajendra Kumar – CIT-DR
Section 143(3)Section 271(1)(C)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 Facebook India Online Services Vs. The Deputy Commissioner Private Limited, of Income Tax, 12th Floor, Building No.20, Circle – 17(1), Unit 1203 & 1204, Hitech City, Hyderabad. Madhapaur, Hyderabad. PAN : AABCF5150G. (Appellant) (Respondent) Assessee by: Shri Dhanesh Bafna & Chandni Shah Revenue by: Shri Rajendra Kumar – CIT-DR Date of hearing: 20.07.2022 Date of pronouncement: 19.09.2022 O R D E R Per Laliet Kumar, J.M. The appeal of t…

EIT SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 210/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Praveen Karanth, D.R
Section 133(6)Section 143(3)Section 92D

…IT(TP)A No.210/Bang/2021 EIT Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.210/Bang/2021 Assessment Year: 2016-17 EIT Services India Pvt. Ltd. Digital Park, 39/40, Electronic Deputy Commissioner of City Income-tax Phase II Hosur Road Vs. Circle 2(1)(1) Bangalore 560 100 Bangalore PAN NO : AAACD4078L APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Praveen Karanth, D.R. Date of Hearing : 27.07.2022 Date of Pronouncement :…

FROST & SULLIVAN (INDIA) P.LTD,CHENNAI vs. DCIT (OSD) 8(1), MUMBAI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 1124/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 May 2022AY 2009-10
Section 143(3)Section 144C(13)Section 36(1)(vii)Section 40

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Kuldip Singh (JM) I.T.A. No. 1124/Mum/2014 (A.Y. 2009-10) Vs. DCIT, OSD-8(1) Frost & Sullivan (India) Pvt. Ltd. Aayakar Bhavan ASV Hansa, 4th Floor M.K. Road No. 53, Greams Road Churchgate Thousand Lights Mumbai-400 020. Chennai-600 006. (Appellant) (Respondent) I.T.A. No. 484/Mum/2014 (A.Y. 2009-10) Vs. Frost & Sullivan (India) DCIT, OSD-8(1) Aayakar Bhavan Pvt. Ltd. M.K. Road ASV Hansa, 4th Floor Churchgate No. 53, Greams Road Mumbai-400 020. Thousand Lights Chennai-600 006. (Appellant) (Respondent) PAN : AAACF4252A Assesse…

M/S. VEE TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-7, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 7/BANG/2022[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner Of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent It(Tp)A No.2042/Bang/2019 Assessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. Ito, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent Appellant By : Shri. Suresh Muthukrishna, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 02.03.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishna, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10BSection 143(3)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT IT(TP)A No.2042/Bang/2019 Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. ITO, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT Appellant by : Shri. Suresh Muthu…

M/S. VEE TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 7(1)(2), BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 2042/BANG/2019[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner Of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent It(Tp)A No.2042/Bang/2019 Assessment Year : 2014-15 M/S. Vee Technologies Pvt. Ltd., Vs. Ito, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. Pan : Aabcv 0100 C Appellant Respondent Appellant By : Shri. Suresh Muthukrishna, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 02.03.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishna, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 10BSection 143(3)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. The Principal Commissioner of Income Tax, No.71, Sona Towers, Millers Road, Bengaluru – 7, Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT IT(TP)A No.2042/Bang/2019 Assessment Year : 2014-15 M/s. Vee Technologies Pvt. Ltd., Vs. ITO, No.71, Sona Towers, Millers Road, Ward – 7[1][2], Bengaluru – 560 052. Bengaluru. PAN : AABCV 0100 C APPELLANT RESPONDENT Appellant by : Shri. Suresh Muthu…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GHCL LIMITED, AHMEDABAD

ITA 976/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10
For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &
Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. No. ITA No. Appellant Respondent A.Y. 1 976/Ahd/2014 Dy. CIT, Cir-4, GHCL Ltd.,Ahd 2009-10 Ahd 2 1042/Ahd/2014 GHCL Ltd., Dy. CIT, Cir-4, 2009-10 Ahd Ahd 3 302/Ahd/2015 DCIT, Cir- GHCL Ltd., 2010-11 2(1)(1), Ahd Ahd 4 82/Ahd/2015 GHCL Ltd., JCIT, Range-4, 2010-11 Ahd Ahd 5 2279/Ahd/2015 GHCL Ltd., DCIT, Cir- 2011-12 Ahd 2(1)(1), Ahd 6 2625/Ahd/2015 ACIT, Cir- GHCL Ltd., 2011-12 2(1)(1), Ahd Ahd 7 1120/Ahd/2017 ACIT, Cir- GHCL Ltd., 20…

GHCL LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-4,, AHMEDABAD

ITA 1042/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10
For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &
Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. No. ITA No. Appellant Respondent A.Y. 1 976/Ahd/2014 Dy. CIT, Cir-4, GHCL Ltd.,Ahd 2009-10 Ahd 2 1042/Ahd/2014 GHCL Ltd., Dy. CIT, Cir-4, 2009-10 Ahd Ahd 3 302/Ahd/2015 DCIT, Cir- GHCL Ltd., 2010-11 2(1)(1), Ahd Ahd 4 82/Ahd/2015 GHCL Ltd., JCIT, Range-4, 2010-11 Ahd Ahd 5 2279/Ahd/2015 GHCL Ltd., DCIT, Cir- 2011-12 Ahd 2(1)(1), Ahd 6 2625/Ahd/2015 ACIT, Cir- GHCL Ltd., 2011-12 2(1)(1), Ahd Ahd 7 1120/Ahd/2017 ACIT, Cir- GHCL Ltd., 20…

TRAVELEX INDIA P.LTD,MUMBAI vs. DCIT CIR 3(3), MUMBAI

In the result, the appeal filed by the assessee for AY 2009-10 is partly allowed

ITA 1464/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Feb 2020AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Travelex India Private Asst. Commissioner Of Limited, B Wing, 7Th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner Of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2Nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessee By : Mr. Niraj Sheth, Ar Revenue By : Mr. Manish Kumar Singh, Dr Last Date Of Hearing : 15/11/2019 Date Of Pronouncement: 10/02/2020

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Manish Kumar Singh, DR
Section 143(3)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Travelex India Private Asst. Commissioner of Limited, B Wing, 7th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 PAN No. AACCR4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 PAN No. AACCR4942B Appellan…

TRAVELEX INDIA P.LTD,MUMBAI vs. ASST CIT CIR 3(3), MUMBAI

In the result, the appeal filed by the assessee for AY 2009-10 is partly allowed

ITA 7482/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Feb 2020AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Travelex India Private Asst. Commissioner Of Limited, B Wing, 7Th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner Of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2Nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 Pan No. Aaccr4942B Appellant Respondent Assessee By : Mr. Niraj Sheth, Ar Revenue By : Mr. Manish Kumar Singh, Dr Last Date Of Hearing : 15/11/2019 Date Of Pronouncement: 10/02/2020

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Manish Kumar Singh, DR
Section 143(3)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Travelex India Private Asst. Commissioner of Limited, B Wing, 7th Floor, Vs. Income Tax Circle-3(3), Eureka Tower, Mindspace, Mumbai. Link Road, Malad (W), Mumbai-400064 PAN No. AACCR4942B Appellant Respondent Assessment Year: 2009-10 Travelex India Private Deputy Commissioner of Limited, Paradigm, A Wing, Vs. Income Tax Circle-3(3), 2nd Floor, Unit No. 201, Mumbai. Mindspace, Malad Link Road, Malad, Mumbai-400064 PAN No. AACCR4942B Appellan…

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