How many judgments cite Pr. CIT v. Kusum Health Care (P.) Ltd.?

34 judgments on BharatTax cite Pr. CIT v. Kusum Health Care (P.) Ltd. (99 Taxmann.com 431), spanning 2022 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Kusum Health Care (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 92B, Section 14A, Section 271(1)(c), Section 92CA.

Pr. CIT v. Kusum Health Care (P.) Ltd.

99 Taxmann.com 431High Court2018#3498 most cited

What is Pr. CIT v. Kusum Health Care (P.) Ltd. authority for?

When an assessee has accounted for the impact of receivables on working capital, no additional adjustment is required for outstanding receivables.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Pr. CIT vs Kusum Health Care · section 92B · working capital adjustment · outstanding receivables · interest on receivables · international transaction · TPO adjustment

Sections most often in play

Section 143(3)Section 144C(13)Section 92B Section 14A Section 271(1)(c)Section 92CA Section 10D Section 115-O

Issues it is cited on

interest on outstanding receivables section 92b(1)working capital adjustment captive service provider economic adjustment section 92b multiple year data comparable companies section 92c(1)functional analysis objections before drp related party transaction

Judgments citing Pr. CIT v. Kusum Health Care (P.) Ltd.

Wipro Ge Healthcare Private Limited (Earlier Known As Ge Medical Systems India Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 344/BANG/2021[2006-07]Status: DisposedITAT Bangalore07 Oct 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

…IT(TP)A Nos.344 & 703/Bang/2021 M/s. Wipro GE Healthcare 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.344/Bang/2021 Assessment Year: 2006-07 M/s. Wipro GE Healthcare Private Ltd. No.4, Kadugodi Industrial Area Whitefield, Bangalore 560 067 Deputy Commissioner of (Presently at Prestige Shanthiniketan, Vs. Income-tax 6th Floor, Crescent 4, ITPI, Whitefield, Circle 7(1)(1) Bangalore 560 048) Bangalore PAN NO : AAACW1685J APPELLANT RESPONDENT Assessment Year: 2012-13 M/s. Wipro…

Ntt Data Fa Insurance Systems (India) Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 261/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.261/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 92C

…IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.261/Bang/2021 Assessment Year: 2016-17 NTT Data FA Insurance Systems (India) Pvt. Ltd. Ground Floor, Block-2, Plot Deputy Commissioner of No.123, EPIP Phase-II, Income-tax Whitefield Industrial Area Circle-3(1)(1) Vs. Hoodi Village, K.R. Puram Bengaluru Hobli, Bengaluru Karnataka 560 066 PAN NO : AAACF9123A APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr.…

Hewlett Packard (India) Software Operation Private Limited, 2016-17 vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R

Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…

M/S. Harman Connected Services Corporation India Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 3(1)(2), Bengaluru

In the result, the appeal is partly allowed

ITA 2243/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Sept 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru

Section 115JSection 143(2)Section 143(3)Section 14ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2243/Bang/2019 Assessment year : 2015-16 Harman Connected Services Vs. The Assistant Commissioner Corporation India Pvt. Ltd., of Income Tax, No.3 & 3/A, EOIZ Industrial Circle 3(1)(2), Area, Survey No.85 & 86, Bengaluru. Sadarmangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AABCG 5658E APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2022…

Devi Sea Foods Limited, Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 75/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/S. Devi Sea Foods Limited, Vs. Deputy Commissioner Of Visakhapatnam. Income Tax, Pan: Aabcd 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri D. Anand, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 143(3)Section 144CSection 144C(5)Section 14ASection 154Section 50Section 92BSection 92C

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/s. Devi Sea Foods Limited, Vs. Deputy Commissioner of Visakhapatnam. Income Tax, PAN: AABCD 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant by : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent by : Sri MN Murt…

Cisco Systems Capital (India) Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

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

ITA 321/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IT(TP)A No.321/Bang/2022 Cisco Systems Capital (India) Private Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.321/Bang/2022 Assessment Year: 2017-18 Cisco Systems Capital (India) Private Limited Brigade South Parade No.10, M.G. Road Vs. JCIT Circle-2(1)(1) Bangalore 560 001 Bangalore PAN NO : AACCC4552A APPELLANT RESPONDENT Appellant by : Shri Rajan Vora, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 21.07.2022 Date of Pronouncement : 21.07.2022 O R D E R PER…

M/S. Outsourcepartners International Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 5(1)(2), Bangalore

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

ITA 35/BANG/2020[2015-16]Status: DisposedITAT Bangalore24 Jun 2022AY 2015-16

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.35/Bang/2020 Assessment year : 2015-16 Outsourcepartners International Pvt. Ltd., Vs. The Assistant Commissioner Tower 2D, Embassy Tech Village, of Income Tax, Devarabeesanahalli Outer Ring Road, Circle 5(1)(2), Bangalore – 560 037. Bangalore. PAN : AAACO 5734C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 24.06.2022 O R…

M/S Applied Materials India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.3403/Bang/2018 Assessment year : 2014-15 Applied Materials India Pvt. Ltd., Vs. The Income Tax Officer, Unit 5, 3rd Floor, Explorer Building, Ward 1(1)(1), International Tech Park, Bangalore. Whitefield Road, Bangalore – 560 066. PAN: AAECA 2635C ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore. Date of hearing : 30.05.2022 Date of Pronouncement : 08.06.2022 O R D E R Pe…

Zeta Interactive Systems (India) Private Limited, Hyderabad vs. Income Tax Officer, Ward-17(4), Hyderabad

Appeal of the assessee is partly allowed

ITA 1812/HYD/2017[2011-13]Status: DisposedITAT Hyderabad07 Jun 2022AY 2011-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12

For Appellant: Sri P.V.S.S. PrasadFor Respondent: Sri T. Sunil Goutam, DR

…ITA No 1812 of 2017 Zeta Interactive Systems India P Ltd Hyderabad 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: 2011-12 Zeta Interactive Systems Vs. Income Tax Officer (India) Pvt. Ltd, Hyderabad Ward 17(4) PAN:AAACZ2688N Hyderabad (Appellant) (Respondent) Assessee by: Sri P.V.S.S. Prasad Revenue by: Sri T. Sunil Goutam, DR Date of hearing: 01/06/2022 Date of pronouncement: 07/06/2022 ORDER Per Laliet Kumar, J.M. This is assessee’s appeal for the A.Y 2011-12 against the order of the C…

M/S. Maxim Integrated Products India Sales Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-4(1)(1), Bengaluru

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

ITA 208/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 May 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.208/Bang/2022 Assessment year : 2017-18 Maxim Integrated Products Vs. The Deputy Commissioner India Sales Pvt. Ltd., of Income Tax, 4th Floor, Tower B Commercio, Circle 4(1)(1), Mantri Survey No. 51/2/3/4, Bangalore. Devarabisanahalli, Survey No.39, Kariyammana Agrahar, Varthura Hobli, Bangalore – 560 103. PAN: AAGCM 9439g APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru…

Orange Business Services India Solutions Pvt. Ltd., Gurgaon vs. DCIT, Circle-3, Gurgaon

In the result, the appeals of the assessee are allowed and the SA of the assessee is dismissed

ITA 1099/DEL/2021[2013-14]Status: DisposedITAT Delhi10 May 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 1098/Del/2021 : Asstt. Year : 2012-13 Ita No. 1099/Del/2021 : Asstt. Year : 2013-14 & Sa No. 252/Del/2021 : Asstt. Year : 2012-13 Orange Business Services India Vs. Dcit, Solutions Pvt. Ltd., Tower-B, 8Th Floor, Circle-3, Dlf Infinity Tower, Phase-Ii, Sector- Gurgaon 25, Gurgaon, Haryana-122002 (Appellant) (Respondent) Pan No. Aabce4540P Assessee By : Sh. Ravi Sharma, Adv. Revenue By : Sh. Mahesh Shah, Cit Dr Date Of Hearing: 17.02.2022 Date Of Pronouncement: 10.05.2022

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Mahesh Shah, CIT DR

Section 115JSection 143(3)Section 144Section 234ASection 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1098/Del/2021 : Asstt. Year : 2012-13 ITA No. 1099/Del/2021 : Asstt. Year : 2013-14 & SA No. 252/Del/2021 : Asstt. Year : 2012-13 Orange Business Services India Vs. DCIT, Solutions Pvt. Ltd., Tower-B, 8th Floor, Circle-3, DLF Infinity Tower, Phase-II, Sector- Gurgaon 25, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCE4540P Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Mahesh Shah, CIT DR Date of Hearing: 17.02.2022 Date of Pronounceme…

Orange Business Services India Solutions Pvt. Ltd., Gurgaon vs. DCIT, Circle-3, Gurgaon

In the result, the appeals of the assessee are allowed and the SA of the assessee is dismissed

ITA 1098/DEL/2021[2012-13]Status: DisposedITAT Delhi10 May 2022AY 2012-13

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Mahesh Shah, CIT DR

Section 115JSection 143(3)Section 144Section 234ASection 234BSection 271(1)(c)

M/S Talisma Corporation Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 2499/BANG/2017[2013-14]Status: HeardITAT Bangalore21 Mar 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2499/Bang/2017 Assessment Year : 2013-14 M/S. Talisma Corporation Pvt. Ltd., 3Rd Floor, Olympia The Deputy Building, Commissioner Of Bagmane Tech Park, Income Tax, C V Raman Nagar, Circle 7 (1)(1), Byrasandra Post, Bangalore. Vs. Bangalore – 560 093. Pan: Aabct1052F Appellant Respondent Assessee By : Shri T. Suryanarayan, Advocate Revenue By : Dr. Manjunath Karkihalli, Cit-Dr Date Of Hearing : 21-03-2022 Date Of Pronouncement : 21-03-2022 Order Per Beena Pillaipresent Appeal Filed By Assessee Against The Final Assessment Order Dated 26.09.2017 For A.Y. 2013-14 By Ld.Dcit, Circle – 7(1)(1), Bangalore On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law. Talisma Corporation Private Limited (Hereinafter Referred To As "Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer [Hereinafter Referred To As The Learned A01 Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act. 1961 (The Act") On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law: 1. The Learned Ao/ Transfer Pricing Officer (.Tpo') Erred. In Law & In Facts. In Making An Addition Of Inr 1,44.13,409

For Appellant: Shri T. Suryanarayan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT-DR

Section 133(6)Section 143(3)Section 144C(13)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2499/Bang/2017 Assessment Year : 2013-14 M/s. Talisma Corporation Pvt. Ltd., 3rd Floor, Olympia The Deputy Building, Commissioner of Bagmane Tech Park, Income Tax, C V Raman Nagar, Circle 7 (1)(1), Byrasandra Post, Bangalore. Vs. Bangalore – 560 093. PAN: AABCT1052F APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayan, Advocate Revenue by : Dr. Manjunath Karkihalli, CIT-DR Date of Hearing : 21-03-2022 Date of Pronouncement : 21-03-2022 ORDER PER BEENA PIL…

Swiss Re Global Business Solutions India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

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

ITA 397/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Jan 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.397/Bang/2021 Assessment year : 2016-17 Swiss Re Global Business Solutions Vs. The Addl./Jt./Dy./Asst. India Pvt. Ltd., Commissioner of Income Tax/ITO, 2nd to 5th Floor, Fairwinds Building, National Faceless Assessment Embassy Golf Links Business Park, Centre (NFAC), Challaghatta Village, Varthur Hobli, Delhi. Bengaluru – 560 071. PAN: AAECS 8786L APPELLANT RESPONDENT Appellant by : Shri Nageswar Rao, Advocate Respondent by : Shri Manjunath Karkihalli, CI…