How many judgments cite Saxo India (P) Ltd. v. ACIT?

41 judgments on BharatTax cite Saxo India (P) Ltd. v. ACIT (67 Taxmann.com 155), spanning 2018 to 2026.

Which sections of the Income Tax Act does Saxo India (P) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 10B(2), Section 250.

Saxo India (P) Ltd. v. ACIT

67 Taxmann.com 155Reported decision2016#2877 most cited

What is Saxo India (P) Ltd. v. ACIT authority for?

M/s E Zest Solutions Ltd. is a good comparable company and should be retained for transfer pricing benchmarking purposes.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Saxo India (P) Ltd. v. ACIT · 67 Taxmann.com 155 · Section 10B(2) · Section 250 · transfer pricing · comparable companies · M/s E Zest Solutions Ltd · good comparable · Delhi Tribunal

Sections most often in play

Section 10B(2)Section 250

Issues it is cited on

captive service provider working capital adjustment transfer pricing order far analysis related party transaction tested party comparable companies most appropriate method transactional net margin method intangible assets directions of the drp computer software

Judgments citing Saxo India (P) Ltd. v. ACIT

The Pr. Commissioner of Income Tax -6 vs. Deputy Commissioner of Income Tax

The appeals are disposed of in above terms

ITA/247/2019HC Delhi04 Jan 2021

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 260A

…ITA 247/2019 and connected matters Page 1 of 17 $~A-2 to A-5 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 04.01.2021 + ITA 247/2019 MICROSOFT INDIA (R&D) PVT LTD …. Appellant Through: Mr. Nageshwar Rao, Mr. Sandeep Karhail and Ms. Viyushti Rawat, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Ruchir Bhatia, Senior Standing Counsel. + ITA 357/2019 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Ruchir Bhatia, Senior Standing Counsel. versus MICROSOFT INDIA (R&D) P…

The Pr. Commissioner of Income Tax -6 vs. Deputy Commissioner of Income Tax

The appeals are disposed of in above terms

ITA/652/2019HC Delhi04 Jan 2021

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 260A

The Pr. Commissioner of Income Tax -6 vs. Deputy Commissioner of Income Tax

The appeals are disposed of in above terms

ITA/710/2019HC Delhi04 Jan 2021

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 260A

The Pr. Commissioner of Income Tax -6 vs. Deputy Commissioner of Income Tax

The appeals are disposed of in above terms

ITA/357/2019HC Delhi04 Jan 2021

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 260A

Adp Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, ground of appeal No

ITA 2233/HYD/2018[2014-15]Status: DisposedITAT Hyderabad18 Dec 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year:2014-15

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Srinivas Reddy, DR

Section 115JSection 143(3)Section 92C

…ITA No 2233 of 2018 ADP Private Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri D.S. Sunder Singh, Accountant Member Assessment Year:2014-15 M/s. ADP Private Ltd Vs. Dy. Commissioner of Hyderabad Income Tax, Circle 1(1) PAN:AANCA8983A Hyderabad (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu Revenue by: Sri Srinivas Reddy, DR Date of hearing: 10/09/2020 Date of pronouncement: 18/12/2020 ORDER Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2014-15 against th…

Asst.C.I.T., Bangalore vs. M/S Inmobi Technologies Pvt. Ltd., Bangalore

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

ITA 620/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Dec 2020AY 2011-12

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

For Appellant: Shri L. Bharath, C.AFor Respondent: Shri G. Guruswamy, CIT (D.R.)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.620/Bang/2016 (Assessment Year: 2011-12) Assistant Commissioner of Income Tax, Circle 3(1)(1), Bangalore. ….Appellant Vs. M/s. Inmobi Technologies Pvt Ltd., Pebble Beach, Ground Floor, B Block, Embassy Golf Links Business Park, Off. Intermediate Road, Bangalore – 560071 ……Respondent. PAN AAECM 9170C Assessee By: Shri L. Bharath, C.A. Revenue By: Shri G. Guruswamy, CIT (D.R.) Date of Hearing : 10.12.2020. Date of Pronouncement : 16.12.2…

M/S Enstage Software Pvt Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(4), Bangalore

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 583/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Sept 2020AY 2012-13

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Narendra Jain, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 143(3)Section 234BSection 234CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.583/Bang/2017 Assessment Year : 2012-13 M/s Enstage Software Pvt. The Income-tax Officer, Ltd., Ward-2(1)(4), No.25, 1st Floor, East Wing, Bengaluru. Shankaranarayana Bldg. 1, Vs. M.G Road, Bengaluru. PAN – AAACE 9963 B APPELLANT RESPONDENT Assessee by : Shri Narendra Jain, C.A Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 10-09-2020 Date of Pronouncement : 25-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by…

M/S Ims Health Technology Solutions India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 490/BANG/2017[2012-13]Status: DisposedITAT Bangalore04 Sept 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.490/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.490/Bang/2017 Assessment Year : 2012-13 M/s IMS Health Analytics The Asst. Commissioner of Services Pvt. Ltd., (IMS Income Tax, Health Technology Circle-3(1)(1), Solutions India Pvt. Ltd., Vs. Bengaluru. merged with M/s IMS Health Analytics Services Pvt. Ltd.,) Embassy Tech Square, Omega, Embassy Techsquare, Marathahalli, Sarjapur Ring Road, Kadubeesanahalli, Bengaluru-560 103. PAN : AABCD 9297 J APPELLANT RESPONDENT Appellant by : Shri K.R Vasudevan, Advoca…

M/S Success Factors Business Solutions India Private Limited, Bangalore vs. ITO, Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 674/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Aug 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2011-12

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s.SAP labs India Private Limited, Vs. The Income-tax Officer, (successor in interest of erstwhile Ward-6(1)(4), M/s. Success Factors Business Bangalore. Solutions India Private Limited, No.138, Export Promotion Industrial Park, White field, Bengaluru-560 066. PAN : AAMCS9736N APPELLANT RESPONDENT Appellant by : Shri Aliasgar Rampurwala, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.08.2020 Date of Pr…

Aspect Technology Center (India) Private Limited, Bangalore vs. ITO, Bangalore

In the result appeal by the Assessee and the appeal by the Revenue are partly allowed, to the extent indicated in this order

ITA 187/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jul 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.187/Bang/2016 Assessment year: 2011-12 Aspect Technology Center (India) Vs. The Income Tax Officer, Private Limited, Ward 1(1)(2), Embassy Star, 2nd Floor, No.8, Bangalore. Palace Road, Vasanthnagar, Bangalore – 560 052. PAN: AACCC 3490K APPELLANT RESPONDENT IT(TP)A No.175/Bang/2016 Assessment year: 2011-12 The Income Tax Officer, Vs. Aspect Technology Center (India) Ward 1(1)(2), Private Limited, Bangalore. Bangalore – 560 052. PAN: AACCC 3490K APPELLANT RE…

ITO, Bangalore vs. M/S Aspect Technology Centre India Pvt. Ltd., Bangalore

In the result appeal by the Assessee and the appeal by the Revenue are partly allowed, to the extent indicated in this order

ITA 175/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jul 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)

M/S.Cisco Video Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

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

ITA 184/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.184/Bang/2017 Assessment year: 2012-13 Synamedia India Pvt. Ltd., Vs. The Assistant Commissioner (formerly known as Cisco Video of Income Tax, Technologies India Pvt. Ltd.,) Circle 2(1)(1), Block 9A & 9B, Pritech Park, Bengaluru. Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN: AACCN 1140K APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Dat…

Applied Materials India Private Limited, Bangalore vs. Income-Tax Officer, Bangalore

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

ITA 1838/BANG/2016[2012-13]Status: DisposedITAT Bangalore05 Feb 2020AY 2012-13

Bench: Shri B.R.Baskaran, Am &Shri Pavan Kumar Gadale, Jm It(Tp)A No.1838/Bang/2016 Asst. Year : 2012-2013 M/S.Applied Materials India The Income Tax Officer Private Limited, Unit – 5, Vs. Ward 1(1)(4) 3Rd Floor, Explorer Building Bangalore. International Tech Park, Whitefield Road, Bangalore – 560 001. Pan : Aaeca2635C. (Appellant) (Respondent) Appellant By :Smt.Tanmayee Rajkumar, Advocate Respondent By :Sri.Vilas S.Shinde, Cit-Dr Date Of Date Of Hearing :04.02.2020 Pronouncement : 05.02.2020 O R D E R Per B.R.Baskaran, Am :

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Sri.Vilas S.Shinde, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri B.R.Baskaran, AM &Shri Pavan Kumar Gadale, JM IT(TP)A No.1838/Bang/2016 Asst. Year : 2012-2013 M/s.Applied Materials India The Income Tax Officer Private Limited, Unit – 5, Vs. Ward 1(1)(4) 3rd Floor, Explorer Building Bangalore. International Tech Park, Whitefield Road, Bangalore – 560 001. PAN : AAECA2635C. (Appellant) (Respondent) Appellant by :Smt.Tanmayee Rajkumar, Advocate Respondent by :Sri.Vilas S.Shinde, CIT-DR Date of Date of Hearing :04.02.2020 Pronouncement : 05.02.2020 O R D E R Per B.R.Baskaran, AM : The assessee has…

M/S. Amd India Private Ltd, Bangalore vs. Income-Tax Officer, Bangalore

In the result, the appeal is partly allowed

ITA 113/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Dec 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhit(Tp)A No.113/Bang/2018 Assessment Year: 2012-13

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER IT(TP)A No.113/Bang/2018 Assessment year: 2012-13 AMD India Private Limited, Vs. The Income Tax Officer, No.102 & 103, Export Promotion Ward 1(1)(3), Industrial Park, Bangalore. Whitefield Road, Bengaluru – 560 066. PAN: AAECA 6756C APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.12.2019 Date of Pronouncement : 05.12.2019 O R D E R Per N.V. Vasudevan, Vice President…

M/S. Emc Software and Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 523/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(Tp)A No.523/Bang/2017 Assessment Year : 2012-13 M/S. Emc Software & Services Vs. The Assistant Commissioner Of India Private Limited, Income Tax, Circle – 2(1)(2), 2Nd Floor, (Successor In The Interest Of Emc Bmtc Depot, 80 Feet Road, 6Th Data Storage Systems (India) Private Limited), Block, Koramangala, Bagmane World Technology Bangalore – 560 095. Centre, Sez, Mahadevapura, Doddanekundi Village, K. R. Puram Hobli, Bangalore – 560 048. Pan : Aabce 0989 Q Appellant Respondent Assessee By : Ms. Tanmayee Rajkumar, Advocate : Revenue By Shri. Pradeep Kumar, Cit Date Of Hearing : 02.05.2019 Date Of Pronouncement : 03.07.2019

For Appellant: Ms. Tanmayee Rajkumar, Advocate

Section 143(3)Section 144C(13)Section 144C(5)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.523/Bang/2017 Assessment year : 2012-13 M/s. EMC Software and Services Vs. The Assistant Commissioner of India Private Limited, Income Tax, Circle – 2(1)(2), 2nd Floor, (successor in the interest of EMC BMTC Depot, 80 Feet Road, 6th Data Storage Systems (India) Private Limited), Block, Koramangala, Bagmane World Technology Bangalore – 560 095. Centre, SEZ, Mahadevapura, Doddanekundi Village, K. R. Puram Hobli, Bangalore – 560 048. PAN : AABCE 0989 Q APPELLANT R…

M/S Sling Media Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

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

ITA 488/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Apr 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Narendra Kumar J Jain, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 133(6)Section 143(3)Section 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.488/Bang/2017 Assessment Year :2012-13 M/s. Sling Media Pvt. Ltd., The Deputy PSS Plaza, Wind Tunnel Commissioner of Road, Vs. Income Tax, Off Airport Road, Circle – 6 (1) (1), Bangalore – 560 017. Bangalore. PAN: AACCD0297R APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar J Jain, Advocate Respondent by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 23.04.2019 Date of Pronouncement : 25.04.2019 O R D E R Per Shri A.K. Garodia, Accountant Member T…

M/S Software Paradigms Infotech Private Limited, Mysore vs. Asst.C.I.T., Mysore

In the result, appeal of the assessee is partly allowed

ITA 994/BANG/2016[2011-12]Status: DisposedITAT Bangalore15 Feb 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R Baskaran

For Appellant: Shri Prashanth G.S, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.994/Bang/2016 Assessment year : 2011-12 M/s Software Paradigms Infotech Pvt. Ltd., Vs. The Asst. Commissioner of Income- No.316-318, Spl City, tax, Hebbal Industrial Area, Hebbal, Circle-1(1), Mysuru-570 016. Mysuru. PAN – AALCS 7583C. APPELANT RESPONDENT Appellant by : Shri Prashanth G.S, C.A Respondent by : Shri Pradeep Kumar, CIT Date of hearing : 28.01.2019 Date of Pronouncement : 15.02.2019 O R D E R Per N.V. Vasudevan, Vice President This is an a…

M/S.Evolving Systems Network India Pvt. Ltd., Bangalore vs. Income-Tax Officer, Ward-2(1)(2), Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 216/BANG/2017[A.Y- 2012-13,]Status: DisposedITAT Bangalore21 Dec 2018

Bench: Shri N.V Vasudevanshri Jason P Boaz

For Respondent: Shri C.H Sundar Rao, CIT

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH “A” BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.216/Bang/2017 Assessment year : 2012-13 M/s Evolving Systems Network Vs. The Income-tax Officer, India Pvt. Ltd., Ward-2(1)(2), ‘Gurudas Heritage’, 3rd Floor, Bengaluru. 59/2, 100 Ring Road, Banashankari II Stage, Bengaluru. PAN – AABCE 2761 N. APPLICANT RESPONDENT Applicant by : Shri Padam Chand Khincha, C.A Respondent by : Shri C.H Sundar Rao, CIT Date of hearing : 17.12.2018 Date of Pronouncement : 21.12.2018 O R D E R PER SHRI N.V.VASUDEVAN, VICE PRESIDE…

Global Logic India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1690/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Oct 2018AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR

Section 115JSection 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER SA No. 659/DEL/2018 & [A.Y 2011-12] Global Logic India Ltd Vs. The Dy. CIT 207, Gupta Arcade, Circle 10(1) LSC Plot No.5, New Delhi. Mayur Vihar Phase-1 Extension, New Delhi - 110 034. (PAN : AABCI 2526 F) [Appellant] [Respondent] Date of Hearing : 23.10.2018 Date of Pronouncement : 30.10.2018 Assessee by : Shri Neeraj Jain, Adv Ms. Shaily Gupta, CA Shri Abhishek Agarwal, CA Revenue by : Shri Sanjay I Bara, CIT-DR Shri B. Ramanjaneyalu, Sr. DR ORDE…

DCIT, New Delhi vs. M/S Microfoft India (R&D) Pvt. Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed and that of the

ITA 691/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Sept 2018AY 2011-12

Bench: Shri R.S. Syal & Shri K. Narasimha Charyassessment Year : 2011-12

For Appellant: Shri Nageshwar RaoFor Respondent: Shri Sanjay I Bara, CIT, DR

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-1 : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2011-12 Microsoft India (R&D) Pvt. Ltd., Vs. DCIT, 807, New Delhi House, Circle-16(2), Barakhamba Road, New Delhi. New Delhi. PAN: AABCM6358F Assessment Year : 2011-12 DCIT, Vs. Microsoft India (R&D) Pvt. Ltd., Circle-16(2), 807, New Delhi House, New Delhi. Barakhamba Road, New Delhi. PAN: AABCM6358F (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Shri Sandeep S. Karhail & Parth, Advocates Department By : Shri Sanjay I Bara, CIT, DR…