Which sections of the Income Tax Act does Pr. CIT v. New River Software Services (P) Ltd. come up under?

It is most often cited in judgments turning on Section 10(B)(3), Section 10B(1)(e), Section 10B(3).

Pr. CIT v. New River Software Services (P) Ltd.

Q: How many judgments cite Pr. CIT v. New River Software Services (P) Ltd.?

12 judgments on BharatTax cite Pr. CIT v. New River Software Services (P) Ltd. (85 Taxmann.com 302), spanning 2018 to 2025.

85 Taxmann.com 302High Court2017#9155 most cited

What is Pr. CIT v. New River Software Services (P) Ltd. authority for?

The Delhi High Court has held that companies with significantly high turnover and brand value, such as Infosys BPO, should be excluded as comparables for routine ITES service providers in transfer pricing assessments.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

PCIT vs. New River Software Services (P) Ltd. · 85 Taxmann.com 302 · Delhi HC · transfer pricing · comparable companies · ITES · Infosys BPO · high turnover · brand value · section 10B

Sections most often in play

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

Read the full judgment

Issues it is cited on

tnmm associated enterprise international transaction final assessment order transfer person company india business

Judgments citing Pr. CIT v. New River Software Services (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…

Primera Medical Technologies Private Limited, Hyderabad vs. DCIT, Circle-5(1), Hyderabad

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

ITA 381/HYD/2022[2018-19]Status: DisposedITAT Hyderabad28 Jun 2024AY 2018-19

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri PVSS Prasad, ARFor Respondent: Smt. L. Sunitha Rao, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 381/Hyd/2022 (धििाारण वर्ा / Assessment Year: 2018-19) Primera Medical Technologies Vs. Deputy Commissioner of Private Limited, Income Tax, Hyderabad Circle-5(1), [PAN No. AAICP1509J] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri PVSS Prasad, AR राजस्‍व द्वारा / Revenue by: Smt. L. Sunitha Rao, CIT-DR सुिवाई की तारीख/Date of hearing: 19/06/2024 घो…

Triniti Advanced Softwarelabs Private Limited, Hyderabad vs. Income Tax Officers, Ward -2(4), Hyderabad

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

ITA 397/HYD/2021[2016-17]Status: DisposedITAT Hyderabad20 Jun 2024AY 2016-17

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri Kranthi, ARFor Respondent: Smt. L. Sunitha Rao, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 397/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Triniti Advanced Software Labs Vs. Income Tax Officer, Private Limited, Ward-2(4), Hyderabad Hyderabad [PAN No. AAACE7968E] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri Kranthi, AR राजस्‍व द्वारा / Revenue by: Smt. L. Sunitha Rao, CIT-DR (appeared through virtual mode) सुिवाई की तारीख/Date of hearing: 21…

Infor (India) Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 193/HYD/2023[2018-19]Status: DisposedITAT Hyderabad26 Oct 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita-Tp No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad Of Income Tax, [Pan No. Aaacb6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Sunil Moti Lala, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 143(3)Section 260

…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-TP No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad of Income Tax, [PAN No. AAACB6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍थथगन आवेदन सं. / S.A. No. 58/Hyd/2023 (Arising out of ITA No. 193/Hyd/2023) (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs The Deputy…

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:…

M/S. Transcend India Pvt. Ltd., Bangalore vs. DCIT, New Delhi

ITA 2388/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Nov 2020AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: S/Shri Vishal Kalra, AdvocateFor Respondent: Shri Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 144C(13)Section 234bSection 92CSection 92C(2)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.2388/Del./2015 (ASSESSMENT YEAR : 2010-11) M/s. Transcend India Pvt. Ltd., vs. DCIT, Circle 25 (2), (formerly known as Spryance (India) New Delhi. Pvt. Ltd.), Plot 1/1, Arakere, Bannerghatta Road, Bangalore – 560 076. (PAN : AAGCS9759K) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Vishal Kalra, Advocate Shri Ankit Sahni, Advocate REVENUE BY : Shri Anupam Kant Garg, CIT DR Date of Hearing : 03.11.2020 Date of Order : 25.11.20…

DCIT, Bangalore vs. M/S Aztec Soft Limited, Bangalore

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

ITA 878/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Oct 2020AY 2005-06

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R

Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…

DCIT, Bangalore vs. Sri. Jivheshwara Credit Co-Operative Society Ltd., Bangalore

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

ITA 349/BANG/2014[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R

Section 10A

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

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Manish Kumar Singh, DR

Section 143(3)Section 92C(2)

Knowledge Platform India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1333/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jan 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Suchitra Kambleassessment Year: 2010-11 Knowledge Platform India Pvt. Ltd., Vs. Dcit, C/O Ravi Gupta, Advocate, Circle-14(2), E-6A, Kailash Colony, New Delhi. New Delhi. Pan: Aacck1186E

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Rakesh Kumar, Sr. DR

Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Knowledge Platform India Pvt. Ltd., Vs. DCIT, C/o Ravi Gupta, Advocate, Circle-14(2), E-6A, Kailash Colony, New Delhi. New Delhi. PAN: AACCK1186E (Appellant) (Respondent) Assessee by : Shri P.C. Yadav, Advocate Revenue by : Shri Rakesh Kumar, Sr. DR Date of Hearing : 10.01.2019 Date of Pronouncement : 29.01.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 21.11.2014 passed by the DRP-1…

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…