SAP (India) Pvt. Ltd. v. Addl. CIT

87 Taxmann.com 316Income Tax Appellate Tribunal2012#18448 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.

Judgments citing SAP (India) Pvt. Ltd. v. Addl. CIT

DCIT10(2), MUMBAI vs. DELMIA SOLUTIONS P.LTD, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6732/MUM/2013[2005-06]Status: DisposedITAT Mumbai19 Nov 2019AY 2005-06

Bench: Shri Saktijit Dey & Shri N.K.Pradhan

For Appellant: Shri Ketan Ved a/wFor Respondent: Shri Suhas Kulkarni

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K.PRADHAN, ACCOUNTANT MEMBER IT(TP)A no.1576/Bang./2013 (Assessment Year : 2005–06) 3DPLM Software Solutions Ltd. (Successor to Delmia Solutions Pvt. Ltd.) No.680, 8th Main, 15th Cross ……………. Appellant J.P. Nagar, 2nd Phase Bangalore 560 078 PAN – AABCD0394C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–11(1), Bangalore ITA no.6732/Mum./2013 (Assessment Year : 2005–06) Dy. Commissioner of Income Tax ……………. Appellant Circle–10(2), Bangalore v/s 3DPLM Software Solutions Ltd. (Successor to D…

THE BOMBAY SAMACHAR P.LTD,MUMBAI vs. ACIT 2(1), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 1576/MUM/2013[2009-10]Status: HeardITAT Mumbai19 Nov 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri N.K.Pradhan

For Appellant: Shri Ketan Ved a/wFor Respondent: Shri Suhas Kulkarni

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K.PRADHAN, ACCOUNTANT MEMBER IT(TP)A no.1576/Bang./2013 (Assessment Year : 2005–06) 3DPLM Software Solutions Ltd. (Successor to Delmia Solutions Pvt. Ltd.) No.680, 8th Main, 15th Cross ……………. Appellant J.P. Nagar, 2nd Phase Bangalore 560 078 PAN – AABCD0394C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–11(1), Bangalore ITA no.6732/Mum./2013 (Assessment Year : 2005–06) Dy. Commissioner of Income Tax ……………. Appellant Circle–10(2), Bangalore v/s 3DPLM Software Solutions Ltd. (Successor to D…

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. J. J. EXPORTERS LTD., KOLKATA

ITA 1372/KOL/2017[2009-10]Status: DisposedITAT Kolkata19 Sept 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1371/Kol/2017 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. M/s. J. J. Exporters Ltd. Circle-11(1), Kolkata. (PAN: AAACJ6722H) Assessee Respondent & C.O. No.71/Kol/2018 In I.T.A. No. 1371/Kol/2017 Assessment Year: 2008-09 M/s. J. J. Exporters Ltd. Vs. Deputy Commissioner of Income-tax, Circle-11(1), Kolkata. Cross Objector Respondent & I.T.A. No. 1372/Kol/2017 Asse…

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. J. J. EXPORTERS LTD., KOLKATA

ITA 1371/KOL/2017[2008-09]Status: DisposedITAT Kolkata19 Sept 2018AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1371/Kol/2017 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. M/s. J. J. Exporters Ltd. Circle-11(1), Kolkata. (PAN: AAACJ6722H) Assessee Respondent & C.O. No.71/Kol/2018 In I.T.A. No. 1371/Kol/2017 Assessment Year: 2008-09 M/s. J. J. Exporters Ltd. Vs. Deputy Commissioner of Income-tax, Circle-11(1), Kolkata. Cross Objector Respondent & I.T.A. No. 1372/Kol/2017 Asse…

M/S I2 TECHNOLGOIES SOFTWARE PVT LTD,BANGALORE vs. COMMISSIONER OF INCOME TAX (APPEALS)IV, BANGALORE

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

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 10Section 133(6)Section 92C

…With regard to Saffron Global Ltd., and IT(TP)A No.1208/Bang/2014 Page 16 of 27 Maple E Solutions, the learned counsel for the assessee has contended that exclusion of these 2 comparables were considered by the Tribunal in the case of Sap Labs India Vs. ADIT 87 Taxmann.com 316 (Bang. Trib.) and ITO Vs. CRM Services India Pvt. Ltd., reported at 14 Taxmann.com 96. The learned counsel for the assessee further contended that Cosmic Global Ltd., is also required to be excluded and its exclusion was examined by the Tribunal in the case of DBOI Global Services Pvt. Ltd., Vs. ACIT 74 Taxmann.com 83. Since the exclusion…

SAP (India) Pvt. Ltd. v. Addl. CIT (87 Taxmann.com 316) — Cited in 5 Judgments | BharatTax