How many judgments cite Rampgreen Solutions Pvt. Ltd. v. CIT?

196 judgments on BharatTax cite Rampgreen Solutions Pvt. Ltd. v. CIT (377 ITR 533), spanning 2016 to 2025.

Which sections of the Income Tax Act does Rampgreen Solutions Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 10B(3), Section 133(6), Section 10B(2)(a), Section 234B, Section 10(B)(3), Section 108(1)(e).

Rampgreen Solutions Pvt. Ltd. v. CIT

377 ITR 533High Court2015#477 most cited

What is Rampgreen Solutions Pvt. Ltd. v. CIT authority for?

Knowledge Process Outsourcing (KPO) service providers are functionally dissimilar to Business Process Outsourcing (BPO) or Information Technology Enabled Services (ITeS) providers and cannot be compared for transfer pricing purposes, even under the Transactional Net Margin Method (TNMM). Further, companies with significantly different business models, such as those with extensive subcontracting, should be excluded as comparables.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Rampgreen Solutions Pvt. Ltd. v. CIT · 377 ITR 533 · Section 92C(2) · Transfer Pricing · comparable companies · KPO BPO functional dissimilarity · Transactional Net Margin Method · TNMM · business model difference · subcontracting · Section 10A · Section 10B

Also reported as

279 CTR 441

Sections most often in play

Section 10B(3)Section 133(6)Section 10B(2)(a)Section 234B Section 10(B)(3)Section 108(1)(e)Section 10A Section 10B(1)(e)

Read the full judgment

Issues it is cited on

captive service provider section 92c(2)resulting company working capital adjustment transactional net margin method far analysis related party transaction demerger comparable companies tested party strategic investment amalgamation

Judgments citing Rampgreen Solutions Pvt. Ltd. v. CIT

DCIT, New Delhi vs. M/S Mckinsey Kinowledge Centre India Pvt. Ltd, Gurgaon

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

ITA 499/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Dec 2016AY 2011-12

Bench: Shri R.S. Syal, Am & Smt. Beena A. Pillai, Jm Assessment Year : 2011-12 Mckinsey Knowledge Centre Pvt. Ltd., Vs. Dcit, 3Rd Floor, Block-Iii, Circle-16(2), Vatika Business Park, New Delhi. Sector-49, Sohna Road, Gurgaon. Pan: Aaccm2356G Assessment Year : 2011-12 Dcit, Mckinsey Knowledge Circle-16(2), Centre Pvt. Ltd., 3Rd Floor, Block-Iii, New Delhi. Vatika Business Park, Sector-49, Sohna Road, Gurgaon. Pan: Aaccm2356G (Appellant) (Respondent) Assessee By : Shri Porus Kaka, Sr. Advocate & Shri Divesh Chawla, Advocate Department By : Shri Amrendra Kumar, Cit, Dr & Shri Neeraj Kumar, Sr. Dr Date Of Hearing : 13.12.2016 Date Of Pronouncement : 15.12.2016 Order Per R.S. Syal, Am: These Two Cross Appeals – One By The Assessee & The Other By The Revenue - Are Directed Against The Final Assessment Order Dated

For Appellant: Shri Porus Kaka, Sr. Advocate &For Respondent: Shri Amrendra Kumar, CIT, DR &

Section 143(3)Section 144C

…ased services and engineering design, Capital and insurance market services. In fact, KPO is an extension of BPO, which requires high skill and expertise of people who carry it out. The Hon’ble Delhi High Court in Rampgreen Solutions Pvt. Ltd vs. CIT (2015) 377 ITR 533 (Del) has held that : `the expression ‘BPO’ and ‘KPO’ are, plainly, understood in the sense that whereas, BPO does not necessarily involve advanced skills and knowledge; KPO, on the other hand, would involve employment of advanced skills and knowledge for providing services’. 10. Armed with the above understanding, let us see if the services r…

Mckinsey Knowledge Centre Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 154/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Dec 2016AY 2011-12

For Appellant: Shri Porus Kaka, Sr. Advocate &For Respondent: Shri Amrendra Kumar, CIT, DR &

Section 143(3)Section 144C

ITO, New Delhi vs. M/S. E Value Serve.Com, New Delhi

In the result ground no. 6 is dismissed

ITA 393/DEL/2010[2005-06]Status: DisposedITAT Delhi30 Sept 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh :U/S 2005-06 Income Tax Officer, Vs. E Value Serve.Com Ward-11(2), New Delhi. 701, Guru Apartments, Sector-14, Rohini, New Delhi. Pan: Aaace 8014 F & C.O. No. 85/Del/2010 ( Ita No. 393/Del/2010 ) U/S 2005-06 E Value Serve.Com Vs. Income Tax Officer, 701, Guru Apartments, Ward-11(2), New Delhi. Sector-14, Rohini, New Delhi. (Appellant) ( Respondent)

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Neeraj Kumar Sr. DR

Section 200

…on and there is no value addition at assessee’s end. Assessee actually acts as support service provider. Ld. counsel relied on the decision of the Hon’ble Delhi High Court in the case of Rampgreen Solution Pvt. Ltd. Vs. CIT (ITA no. 102/2015 dated 10.08.2015) 377 ITR 533, wherein the Hon’ble Delhi High Court has noted with reference to the decision of Special Bench of the Tribunal in Maersk Global Centers (India ) Pvt. Ltd. (ITA 7466/Mum/2012), that there might be a case where an entity may be rendering a mix of services, some of which may be functionally comparable to KPO while other services may not. In such ca…

ITO, Bangalore vs. M/S Interwoven Software Services (India) Pvt. Ltd., Bangalore

ITA 461/BANG/2015[2010-11]Status: DisposedITAT Bangalore26 Aug 2016AY 2010-11

Bench: Shri S.K.Yadav & Shri A. K. Garodia

For Appellant: Shri Sharath Rao, CA, Ms. Vydehi, CA &For Respondent: Ms. Neera Malhotra, CIT

Section 143(3)Section 144C(5)Section 144C(8)Section 253Section 92C

…loyee cost filter of 25%. He supported the order of DRP regarding this comparable. 8. Regarding M/s E-Clerx Services Ltd., he placed reliance on the judgment of Hon’ble Delhi High Court rendered in the case of M/s Rampgreen Solutions (P)Ltd., as reported in 377 ITR 533(Del.) and it was also pointed out that para-37 of the judgment is relevant. 9. Regarding M/s Sundaram Business Services Ltd., he submitted that this company is having negative margin as per TPO also of 10.65% and therefore, he has no objection if this comparable is reinstated by allowing the appeal of revenue on this issue. 10. Regarding asse…

Copal Research India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, ITA No.7079/Del/2014 is partly allowed for statistical purposes

ITA 7079/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Aug 2016AY 2010-11

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 143(3)

…s been done by the taxpayer on the basis of which exclusion of the 6 comparables is sought agreeing fundamentally that the judicial precedent is clear by the decision of the Hon’ble jurisdiction High Court in the case of Ramp Green Solutions Pvt. Ltd. vs CIT 377 ITR 533 (Delhi) that KPO cannot be said to be equated to a low-end ITES enabled company. We find that in the facts of the present case the FAR analysis characterization which is the fundamental foundational fact is an exercise which is required to be addressed. Considering the arguments raised, we find that Page 19 of 22 I.T.A .No.-7079/Del/2014 & 11…

Exl Service.Com India Private Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed in the terms indicated above

ITA 4504/DEL/2013[2006-07]Status: DisposedITAT Delhi25 Jul 2016AY 2006-07

Section 143(3)

…pursuing, which is functionally different from the contract service provider. A reference is then made to Hon’ble I.T.A. No.4504/Del/13 Assessment year: 2006-07 Page 4 of 5 Delhi High Court’s judgment in the case of Rampgreen Solutions Pvt Ltd Vs CIT [(2015) 377 ITR 533 (Del)] which has, inter ala, held that business model of VITL was completely different vis-à-vis business model normally employed by IT enabled services provider, and it cannot, therefore, be normally compared to be a valid comparable. Learned counsel then submits that in the event of the assessee being allowed the working capital adjustment, cou…

Icc India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 25/DEL/2012[2007-08]Status: DisposedITAT Delhi30 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Icc India Pvt. Ltd., Vs Dcit, (Now Known As Mps Ltd.) Circle -11(1), Nsic/Stp Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (Pan: Aaaci1843G) (Appellant) (Respondent) Appellant By: Ms Vandana Bhandari, Ca Respondent By: Shri S.R. Senapati, Sr. Dr

For Appellant: Ms Vandana Bhandari, CAFor Respondent: Shri S.R. Senapati, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2007-08 ICC India Pvt. Ltd., vs DCIT, (Now known as MPS Ltd.) Circle -11(1), NSIC/STP Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (PAN: AAACI1843G) (Appellant) (Respondent) Appellant by: Ms Vandana Bhandari, CA Respondent by: Shri S.R. Senapati, Sr. DR Date of hearing: 30.03.2016 Date of pronouncement: ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by the assessee subsequent…

DCIT Cir 3(1), Mumbai vs. Globe Op Financial Services (India) P. Ltd, Mumbai

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

ITA 1610/MUM/2011[2005-06]Status: DisposedITAT Mumbai13 Jun 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Saurabh Soparkar a/wFor Respondent: Shri Sambit Mishra

Section 92C

…i) Hapag Lloyd Global Services P. Ltd., 34 Taxmann.com 241; ii) BA Continuum India Pvt. Ltd., 40 Taxmann.com 311; and iii) Pentair Water India Pvt. Ltd., 45 Taxmann.com 486. 28. In fact, the Hon'ble Delhi High Court in Ramp Green Solutions Pvt. Ltd. v/s CIT, 377 ITR 533 (Del.), while dealing with the comparability aspect of Vishal Information Technologies Ltd., considering the fact that it is outsourcing its work to other vendors / 22 M/s. GlobeOp Financial service provider held that it cannot be treated as comparable as the business model is completely different. Thus, consistent with the view taken by the di…

Kobelco Cranes India Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 802/DEL/2016[2011-12]Status: DisposedITAT Delhi11 May 2016AY 2011-12

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year : 2011-12

For Appellant: Shri Manoj Pardasani, CAFor Respondent: Dr. B.R.R. Kumar, Sr.DR

Section 143(3)Section 144C(13)

…requirement to have identical services for the purpose of making comparison under the TNMM. 8.5. We are unable to accept this argument in view of the judgment of the Hon'ble jurisdictional High Court in the case of Rampgreen Sales Pvt. Ltd. vs. CIT (2015) 377 ITR 533 (Del) in which it has been held that the comparables are to be selected on the basis of similarity even under TNMM. The Hon'ble High Court has laid down that selection of comparables does not differ with the method adopted. Ex consequenti, it is no more open to argue that the functional dissimilarity of the companies under the overall broader cat…

ITO, New Delhi vs. M/S Sopra India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 4190/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Apr 2016AY 2007-08

Bench: Shri R.S. Syal & Shri Chandra Mohan Garg

For Appellant: Shri Amrendra Kumar, CIT- DRFor Respondent: Shri V.K. Agarwal, ITP

Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No. 4190/Del /2012 Assessment Year: 2007-08 The I.T.O Vs. Sopra India Pvt. Ltd Ward -9 (1) 190, SFS, Hauz Khas New Delhi New Delhi – 110 016 PAN : AAACM 1762 C R [Appellant] [Respondent] Date of Hearing : 06.04.2016 Date of Pronouncement: 29.04.2016 Appellant by : Shri Amrendra Kumar, CIT- DR Respondent by : Shri V.K. Agarwal, ITP ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEMBER This appeal filed by the Revenue is directed against the order of the CIT(A)-XX…

M/S. Vertex Customer Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result the appeal is allowed for statistical purposes

ITA 572/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Apr 2016AY 2009-10

Bench: Shri Rajpal Yadav & Shri Prashant Maharishivertex Customer Services India Pvt. Ltd., Dcit, Tower-A, Unitech Cyber Park, Circle-17(1) 5Th Floor, Sector-39, Vs. New Delhi Gurgaon, Pan:Aagcs0438M (Appellant) (Respondent)

For Appellant: Sh.Deepak Chopra, AdvFor Respondent: Sh. DheerajBhatnagar, CIT DR

Section 143Section 144Section 154Section 920Section 92C

…Page 1 of 14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Vertex Customer Services India Pvt. Ltd., DCIT, Tower-A, Unitech Cyber Park, Circle-17(1) 5th Floor, Sector-39, Vs. New Delhi Gurgaon, PAN:AAGCS0438M (Appellant) (Respondent) Assessee by : Sh.Deepak Chopra, Adv Ms. ManasviniBajpair, Adv Revenue by: Sh. DheerajBhatnagar, CIT DR Date of Hearing 15/02/2016 Date of pronouncement 22/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. This is the appeal filed by the assessee against the order of the AO, New Delhi…

M/S. Genpact Services Llc (India Branch), New Delhi vs. ADIT, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 2024/DEL/2014[2009-10]Status: DisposedITAT Delhi12 Apr 2016AY 2009-10

Bench: Shri R.S. Syal, Am & Shri C.M. Garg, Jm Assessment Year : 2009-10

For Appellant: Ms Deepa Nanda, CAFor Respondent: Shri Amrendra Kumar, CIT, DR

Section 143(3)Section 144C

…s which it uses in rendering KPO services, against which the assessee does not 7 have any intangibles. As such, e-Clerx Services Ltd. cannot be considered as comparable. The Hon’ble jurisdictional High Court in Rampgreen Solutions 7. Pvt. Ltd. vs. CIT (2015) 279 CTR 441 (Del), has held that e-Clerx Services Ltd., being engaged in KPO, cannot be treated as comparable of an assessee engaged in rendering BPO services. In view of the direct judgment of the Hon’ble jurisdictional High Court on the point, we direct to eliminate e-Clerx from the list of comparables. 8. The impugned order is, therefore, set aside a…

Asahi Glass Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4242/DEL/2010[2006-07]Status: DisposedITAT Delhi06 Apr 2016AY 2006-07

Bench: Shri R.S. Syal, Am & Shri C.M. Garg, Jm Assessment Year : 2006-07

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Amrendra Kumar, CIT, DR

Section 143(3)Section 144C

…ITR 183 (Del) in which it has been held that high/low profit and high/low turnover cannot be a ground to exclude an otherwise comparable company. Similar view has been reiterated by the Hon’ble Delhi High Court in Rampgreen Solutions Pvt. Ltd. vs. CIT (2015) 279 CTR 441 (Del). The reliance of the ld. DR on a recent judgment of the Hon’ble Delhi High Court in ST Microelectronics Pvt. Ltd. vs. CIT 2016-TII-15-HC-DEL-TP is misconceived. It can be 25 noticed from para 11 of the judgment that the assessee argued that the Tribunal did not consider the principal contention about the functional profile of the comparab…

Headstrong Services (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal is partly allowed for statistical purposes

ITA 714/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2016AY 2010-11

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year : 2010-11

For Appellant: Shri Nageswar Rao, Adv. , ShFor Respondent: Shri Amrendra Kumar, CIT,DR

Section 143(3)Section 144CSection 154

…emely high profits/losses does not, ipso facto, lead to its exclusion from the list of comparables for the purposes of determination of ALP. Similar view has been taken in Rampgreen 47 Headstrong Services (India) Pvt. Ltd. Solutions Pvt. Ltd vs. CIT (2015) 377 ITR 533 (Del) to the effect that a potential comparable cannot be excluded merely on the ground of its abnormally higher profit. It is further noticed that the Hon’ble Delhi High Court in CIT Vs. Agnity India Technologies (P.) Ltd. (2013 ) 219 Taxman 26 (Del) examined the comparability of Infosys Technologies from the angle of its inclusion or otherwi…

DCIT, Bangalore vs. M/S Telelogic India Private Limited, Bangalore

In the result, the revenue’s appeal is partly allowed

ITA 30/BANG/2012[2005-06]Status: DisposedITAT Bangalore16 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri G.R. Reddy, CIT(DR)

Section 143(3)Section 250Section 92CSection 92C(2)

…on Systems (India) P.Ltd. vs. DCIT (25 ITR (Trib) 185)(Hyd) and Bangalore IT(TP)A No.22 & 30/B/2012 Page 14 of 21 (TS-722-ITAT-2012(Bang). This comparable has been considered by the Hon’ble Delhi High Court in the case of Rampgreen Solutions P. Ltd. Vs. CIT (377 ITR 533) wherein the Hon’ble High Court, after considering the decisions of the Tribunal cited supra, held that this company cannot be considered as a comparable with ITeS company as it is engaged in the Knowledge Process Outsourcing Service. It was further held that the business model of this company was different and therefore cannot be considered as a…

Marubeni-Itochu Steel India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1716/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Feb 2016AY 2007-08

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year: 2007-08

For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Amrendra Kumar, CIT,DR

…equirement to have identical services for the purpose of making comparison under the TNMM. 10.5. We are unable to accept this argument in view of the judgment of the Hon’ble jurisdictional High Court in the case of Rampgreen Sales Pvt. Ltd. vs. CIT (2015) 377 ITR 533 (Del) in which it has been held that the comparables should be selected on the basis of similarity even under TNMM. The Hon’ble High Court has laid down that selection of comparables does not differ with the method adopted. Ex consequenti, it is no more open to argue that the functional dissimilarity of the companies under the overall broader cat…