Pr. Commissioner of Income Tax v. PTC Software (I) (P) Ltd.

101 Taxmann.com 117High Court2019#6813 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

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Judgments citing Pr. Commissioner of Income Tax v. PTC Software (I) (P) Ltd.

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (INDIA) P.LTD,MUMBAI vs. DCIT CIR 3(1), MUMBAI

In the result, appeals filed by the assessee stands partly allowed

ITA 2047/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Feb 2026AY 2009-10

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 2047/Mum/2014 Assessment Year: 2009-10 Franklin Templeton Vs. DCIT CIR 3(1) International Services Room No.607,Aayakar (India) P. Ltd. Bhavan, M.K. Marg, Tower 2, 13th Floor, Mumbai-400020 Indiabulls Finance Centre, Senapati Bapat Marg, Elphinstone(West), Mumbai - 400013. PAN: AAACF6496L (Appellant) (Respondent) I.T.A. No. 1495/Mum/2015 Assessment Year: 2010-11 Franklin Templeton Vs. DCIT CIR 6 3(1) International Services Room No.522,Aayakar (India) P. Ltd. Bha…

CVENT INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee in both the A

ITA 187/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Mar 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: ShriDheeraj Kumar Jaiswal, Sr. DR
Section 92CSection 92D

…ITA No. 2374/DEL/2012 [A.Y. 2010-11] 1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Cvent India Pvt Ltd Vs. TheI.T.O 19th Floor, Tower C & D Ward - 3(4) Building 14, DLF Cyber City New Delhi Gurgaon PAN – AACCC 7667 F Cvent India Pvt Ltd TheA.CI.T. 19thFloor, Tower C & D Circle -6(2) Building 14, DLF Cyber City New Delhi Gurgaon PAN – AACCC 7667 F TheDy.CI.T. Cvent India Pvt Ltd Circle -7(1) 19th Floor, Tower C & D New Delhi Building 14, DLF Cyber City Gurgaon PAN – AAACD 6817 F (App…

ACIT, CIRCLE- 21(1), NEW DELHI vs. RESERVATION DATE MAINTENANCE INDIA (P) LTD., NEW DELHI

In the result, appeal of Revenue is dismissed

ITA 3539/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Nov 2023AY 2011-12

Bench: the CIT(A). Before the CIT(A), the assessee assailed the comparables newly selected by the TPO and rejection of comparables selected by assessee for computing Arm’s Length Price (ALP) by disturbing the TP study of the assessee. The CIT(A) took note of the detailed submissions made on behalf of the assessee and found merit in the plea of the assessee. The relevant operative para of the order of the CIT(A) is reproduced hereunder:

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE, SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ACIT Vs. Reservation Date Maintenance Circle – 21(1) India (Pvt.) Ltd., New Delhi E-9, Connaught House, Connaught Place, New Delhi-110 001 PAN No. AAACR 0121 L (APPELLANT) (RESPONDENT) Assessee by Shri Tarandeep Sing, Adv. Revenue by Shri Manu Chaurasia, Sr. D.R. Date of hearing: 09.11.2023 Date of Pronouncement: 20.11.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the Revenue against the First Appellate Order of the learned Com…

EMC SOFTWARE AND SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 2, BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes as per the terms mentioned above

ITA 191/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Mar 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (D.R)
Section 133(6)Section 143(3)Section 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.191/Bang/2021 Assessment Year : 2016-17 M/s EMC Software and Services India Pvt. The Asst. Commissioner of Ltd., Income-tax, Bagmane Developers Pvt. Ltd., Special Range-2, SEZ – Marathahalli Ring Road, Bangalore. Vs. Doddanekundi Village Road, Bangalore-560 037. PAN: AABCT 0199 B APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT (D.R) Date of Hearing : 03.01.2023 Date of Pronouncement…

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…

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…

DCIT 8(3), MUMBAI vs. SMARTSTREAM TECHNOLGIES INDIA P.LTD, MUMBAI

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 669/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

SMART STREAM TECHNOLOGIES INDIA P.LTD,MUMBAI vs. DCIT CIR 8(3), MUMBAI

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 1098/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

Pr. Commissioner of Income Tax v. PTC Software (I) (P) Ltd. (101 Taxmann.com 117) — Cited in 16 Judgments | BharatTax