Sharp Software Development (P.) Ltd. v. DCIT

77 Taxmann.com 7Reported decision2017#12955 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2023.

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Judgments citing Sharp Software Development (P.) Ltd. v. DCIT

M/S. Shindengen India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

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

ITA 2514/BANG/2019[2015-16]Status: DisposedITAT Bangalore28 Feb 2023AY 2015-16

Bench: Shri N.V. Vasudevan, Vice- & Ms. Padmavathy Sit(Tp)A No. 2514/Bang/2019 Assessment Year : 2015-16 M/S. Shindengen India Pvt. Ltd., Plot No. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner Of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. Pan: Aarcs8947E Appellant Respondent Assessee By : Smt. Shashi M Kapila, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 14-02-2023 Date Of Pronouncement : 28-02-2023 Order Per Padmavathy S

For Appellant: Smt. Shashi M Kapila, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 271(1)(c)Section 32Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 2514/Bang/2019 Assessment Year : 2015-16 M/s. Shindengen India Pvt. Ltd., Plot no. 283/2, Bommasandra, The Deputy Jigani Link Road, Commissioner of Jigani Industrial Area, Income Tax, Anekal Taluk, Circle – 6(1)(1), Bengaluru – 560 105. Bengaluru. Vs. PAN: AARCS8947E APPELLANT RESPONDENT Assessee by : Smt. Shashi M Kapila, Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 14-02-2023 Date of Pronouncement : 28-02-2023 ORDER PER PADMAVATHY S, ACCO…

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…

Deputy Commissioner of Income-Tax vs. M/S. Sas Research & Development (India) Pvt. Ltd., Pune

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 1578/PUN/2014[2009-10]Status: DisposedITAT Pune24 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1539/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri M.P. Lohia
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1539/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 SAS Research and Development (India) Pvt. Ltd., Level 2A and Level 3, Tower 5, Cyber City, Magarpatta, Hadapsar, अऩीऱाथी/Appellant Pune – 411013 …. PAN:AAECS8099L Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-6, Pune आयकर अपीऱ सं. / ITA No.1578/PUN/2014 यििाारण वषा / Assessme…

Sas Research and Development (India) P. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 1539/PUN/2014[2009-10]Status: DisposedITAT Pune24 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1539/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri M.P. Lohia
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1539/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 SAS Research and Development (India) Pvt. Ltd., Level 2A and Level 3, Tower 5, Cyber City, Magarpatta, Hadapsar, अऩीऱाथी/Appellant Pune – 411013 …. PAN:AAECS8099L Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-6, Pune आयकर अपीऱ सं. / ITA No.1578/PUN/2014 यििाारण वषा / Assessme…

Nihilent Technologies Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

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

ITA 304/PUN/2014[2009-10]Status: DisposedITAT Pune31 Aug 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.304/Pun/2014 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri O.A. Mao
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.304/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 Nihilent Limited, (Formerly Nihilent Technologies Limited) D - Block, 4th Floor, Weikfield IT City Infopark, Pune – 411014 PAN : ABBCN0867G अऩीऱाथी/Appellant …. Vs. The Assistant Commissioner of Income Tax, Circle – 2, Pune …. प्रत्यथी / Respondent अऩीऱाथी की ओर से / Appellant by : Shri Nikhil Pathak…

Assistant Commissioner of Income-Tax vs. Visteon Engg. Center (I) Pvt. Ltd., Pune

Accordingly, the appeal of Revenue is dismissed

ITA 540/PUN/2015[2010-11]Status: DisposedITAT Pune28 May 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Ketan Ved & Ms. Nupoor ShahFor Respondent: Smt. Nirupama Kotru
Section 143(3)

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.316/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Visteon Engineering Center (India) Private Limited, Office No. 502, 5th Floor, ICC-Devi Gaurav Tech Park, S. No. 191 (Part) and 192 (Part), Sub Plot No. B, Mumbai-Pune Road, Pimpri Waghere, Pune-411018 PAN : AACCT2585N .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax,…

Visteon Engineering Center (India) Private Ltd., Pune vs. Assistant Commissioner of Income-Tax

Accordingly, the appeal of Revenue is dismissed

ITA 316/PUN/2015[2010-11]Status: DisposedITAT Pune28 May 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Ketan Ved & Ms. Nupoor ShahFor Respondent: Smt. Nirupama Kotru
Section 143(3)

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.316/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Visteon Engineering Center (India) Private Limited, Office No. 502, 5th Floor, ICC-Devi Gaurav Tech Park, S. No. 191 (Part) and 192 (Part), Sub Plot No. B, Mumbai-Pune Road, Pimpri Waghere, Pune-411018 PAN : AACCT2585N .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax,…

Sharp Software Development (P.) Ltd. v. DCIT (77 Taxmann.com 7) — Cited in 8 Judgments | BharatTax