Societe Generale Global Solutions Centre Pvt.Ltd. v. DCIT

69 Taxmann.com 336Income Tax Appellate Tribunal2016#7080 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 133(6)Section 143(3)Section 144C(13)Section 271(1)(c)Section 92CA

Issues it is cited on

captive service providersection 92c(2)related party transactionfar analysisworking capital adjustmenttransactional net margin methodtested partyarms length priceintangible assetscomparable companiesmost appropriate methodarm's length price

Judgments citing Societe Generale Global Solutions Centre Pvt.Ltd. v. DCIT

M/S. NTT DATA GLOBAL SERVICES PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 5, BANGALORE

ITA 2533/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 Feb 2026AY 2015-16
For Appellant: Shri Chavali NarayanFor Respondent: Dr. Divya K. J
Section 133(6)Section 143(3)Section 144C(13)Section 144C(5)

…IT(TP)A No.2533/Bang/2019 Assessment Year 2015-2016 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, BENGALURU MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER IT(TP)A No.2533/Bang/2019 (Assessment Year:2015-2016) NTT DATA Global Delivery Services Private Limited Global Village Tech Park; Tower E, 9th Floor, MylasandraPattanagere Village, Off. Bangalore-Mysore Express Way, RVCE Post, Bengaluru, Karnataka – 560 058 [PAN:AABCK7777J] Appellant Vs Respondent The Joint Commissioner of Income Tax, Special Range – 5, Bengaluru Room No.243, 2nd Floor, BMTC Building, 80 Feet Road, Koramangala, Be…

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,2016-17 vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R
Section 133(6)Section 143(3)Section 92C

…ver made in Dun and Bradstreet study was not based on profit margins and hence not relevant. The ITAT, Bangalore, in a recent decision Societe Generale Global Solution Centre Pvt. Ltd. vs. DCIT in IT(TP) appeal No.1188(Bang) of 2011, dated: 22.04.2016, [2016] 69 Taxmann.com 336(Bangalore Trib.) has also held that turnover cannot be a criteria for selection of comparables. 10.6 In its latest judgement dated 12/04/2017, the Income Tax Appellate Tribunal ‘B’ Bench, Bengaluru in IT(TP)A No.502/Bang/2015 (Assessment year: 2010-11) and Cross Objn.No.139/Bang/2015 (In IT(TP)A No.502/Bang/2015) (Assessment year: 2010-11…

NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 319/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

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

…his contention:  NTT Data Global Delivery Services Ltd. vs ACIT reported in (2016) 59 Taxmann.com 7;  LSI Technologies India Pvt.Ltd vs ITO reported in (2016) 70 Taxmann.com 189;  Societe Generale Global Solutions Centre Pvt.Ltd vs DCIT reported in (2016) 69 Taxmann.com 336  Capgemini India Pvt.Ltd vs ACIT reported in (2015) 58 Taxmann.com 175;  Wills Processing Services India Pvt.Ltd vs DCIT reported in (2013) 30 Taxmann.com 350. 9.2 Ld.AR submitted that, application of turnover filter is upheld by coordinate Bench of this Tribunal in several decisions, including Genesis Integrating Systems India Pvt. Ltd.…

ITO WARD - 5(1)(1), BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 280/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

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

…his contention:  NTT Data Global Delivery Services Ltd. vs ACIT reported in (2016) 59 Taxmann.com 7;  LSI Technologies India Pvt.Ltd vs ITO reported in (2016) 70 Taxmann.com 189;  Societe Generale Global Solutions Centre Pvt.Ltd vs DCIT reported in (2016) 69 Taxmann.com 336  Capgemini India Pvt.Ltd vs ACIT reported in (2015) 58 Taxmann.com 175;  Wills Processing Services India Pvt.Ltd vs DCIT reported in (2013) 30 Taxmann.com 350. 9.2 Ld.AR submitted that, application of turnover filter is upheld by coordinate Bench of this Tribunal in several decisions, including Genesis Integrating Systems India Pvt. Ltd.…

TNS INDIA PRIVATE LIMITED, HYD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

ITA 636/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Sept 2021AY 2011-12

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri Deepak ChopraFor Respondent: Shri YVST Sai. (CIT-D.R.)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA No.627/Hyd/2016 & C.O. No.35/Hyd/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax, Circle 2(2), Hyderabad. …..Appellant. Vs. M/s. TNS India Pvt. Ltd. Hyderabad. PAN AABCN 2278F …..Respondent/Cross Objector. M/s. TNS India Pvt. Ltd. Hyderabad. …..Appellant. Vs. Asst. Commissioner of Income Tax, Circle 2(2), Hyderabad. …..Respondent. Assessee By : Shri Deepak Chopra. Revenue By : Shri YVST Sai. (CIT-D.R.) Date of Hearing…

DCIT, BANGALORE vs. M/S AZTEC SOFT LIMITED, BANGALORE

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 878/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Oct 2020AY 2005-06

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…

DCIT, BANGALORE vs. SRI. JIVHESHWARA CREDIT CO-OPERATIVE SOCIETY LTD.,, BANGALORE

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 349/BANG/2014[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…

DCIT, BANGALORE vs. M/S LOGICA PVT. LTD.,, BANGALORE

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

ITA 505/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jan 2020AY 2011-12

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143Section 144C

…her contention:  NTT Data Global Delivery Services Ltd. vs ACIT reported in (2016) 59 Taxmann.com 7;  LSI Technologies India Pvt.Ltd vs ITO reported in (2016) 70 Taxmann.com 189;  Societe Generale Global Solutions Centre Pvt.Ltd vs DCIT reported in (2016) 69 Taxmann.com 336;  Capgemini India Pvt.Ltd vs ACIT reported in (2015) 58 Taxmann.com 175;  Wills Processing Services India Pvt.Ltd vs DCIT reported in (2013) 30 Taxmann.com 350. CO No.146/B/2016 A.Y:2011-12 6.3. Ld.CIT DR relied upon decision of co-ordinate Bench of this Tribunal in case of Mercedes-Benz research and development India private limited vs…

DCIT 9(2), MUMBAI vs. MORGAN STANLEY ADVANTAGE SERVICES P.LTD, MUMBAI

In the result, appeal of the assessee is treated as allowed in view of our

ITA 4406/MUM/2012[2007-08]Status: DisposedITAT Mumbai10 Jul 2019AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhdcit-9(2) M/S. Morgan Stanley Room No. 218, 2Nd Floor, Advantage Services Pvt. Ltd. Aayakar Bhavan, Athena Building No.5, M.K. Road, Sector-30, Mindscape, Vs. Mumbai-400020. Goregaon (W), Mumbai-400074. Pan: Aaaca3400B Appellant Respondent M/S. Morgan Stanley Dcit, Cc-3(4) Advantage Services Pvt. Ltd. Aayakar Bhavan, Athena Building No.5, M.K. Road, Sector-30, Mindscape, Mumbai-400018. Vs. Goregaon (W), Mumbai-400074. Pan: Aaaca3400B Appellant Respondent Appellant By : Shri Jayant Kumar (Dr) Respondent By : Shri Sunil M. Lala With Shri Tushar Hathiramani (Ar) Date Of Hearing : 10.05.2019 Date Of Pronouncement : 10.07.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Jayant Kumar (DR)For Respondent: Shri Sunil M. Lala with Shri Tushar Hathiramani (AR)
Section 133(6)Section 143(3)Section 250Section 254(1)Section 92CSection 92C(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT-9(2) M/s. Morgan Stanley Room No. 218, 2nd Floor, Advantage Services Pvt. Ltd. Aayakar Bhavan, Athena Building No.5, M.K. Road, Sector-30, Mindscape, Vs. Mumbai-400020. Goregaon (W), Mumbai-400074. PAN: AAACA3400B Appellant Respondent M/s. Morgan Stanley DCIT, CC-3(4) Advantage Services Pvt. Ltd. Aayakar Bhavan, Athena Building No.5, M.K. Road, Sector-30, Mindscape, Mumbai-400018. Vs. Goregaon (W), Mumbai-400074. PAN: AAACA3400B Appellant Respondent Appellant by : Shri Jayant…

SAP LABS INDIA PVT. LTD.,,BANGALORE vs. ADDL.C.I.T.,

In the result, the appeal filed by the assessee as well as the revenue is partly allowed

ITA 981/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: S/ShriKanchun Kaushal &For Respondent: Shri Ch.Sundar Rao, CIT(DR)
Section 10ASection 143(3)Section 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.981/Bang/2013 (Assessment year: 2008-09) and Cross Objn.No.41/Bang/2016 (In IT(TP)A No.1070/Bang/2013) (Assessment year: 2008-09) M/s.SAP Labs India Pvt. Ltd. No.138, Export Promotion, Industrial Park, Whitefield, Bengaluru-560 066. … Appellant PAN:AAFCS 3649P Vs. Addl. Commissioner of Income-tax, Range-12, Bengaluru. … Respondent AND IT(TP)A No.1070/Bang/2013 (Assessment year: 2008-09) (By the revenue) ***** Assessee by : S/ShriKanchun Kaushal & Alias…

DCIT vs. M/S SAP LABS INDIA PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee as well as the revenue is partly allowed

ITA 1070/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: S/ShriKanchun Kaushal &For Respondent: Shri Ch.Sundar Rao, CIT(DR)
Section 10ASection 143(3)Section 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.981/Bang/2013 (Assessment year: 2008-09) and Cross Objn.No.41/Bang/2016 (In IT(TP)A No.1070/Bang/2013) (Assessment year: 2008-09) M/s.SAP Labs India Pvt. Ltd. No.138, Export Promotion, Industrial Park, Whitefield, Bengaluru-560 066. … Appellant PAN:AAFCS 3649P Vs. Addl. Commissioner of Income-tax, Range-12, Bengaluru. … Respondent AND IT(TP)A No.1070/Bang/2013 (Assessment year: 2008-09) (By the revenue) ***** Assessee by : S/ShriKanchun Kaushal & Alias…

SHIPNET SOFTWARE SOLUTIONS INDIA PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

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

ITA 3404/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Apr 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Pathlavath Peerya, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3404/Mds/2016 "नधा*रण वष* /Assessment Year: 2012-13 M/s.Shipnet Software Solutions India Vs. The Dy. Commissioner of Pvt. Ltd., No.2/4, Mount Towers, Income Tax, Corporate Mount Poonamallee Road, Circle-6(1), Manapakka, Chennai-600 089. Chennai-600 034. [PAN: AALCS 8600 A] (अपीलाथ-/Appellant) (./यथ-/Respondent) अपीलाथ- क0 ओर से/ A…

SAIPEM INDIA PROJECTS LIMITED,CHENNAI vs. DCIT, CHENNAI

ITA 985/CHNY/2014[2009-10]Status: DisposedITAT Chennai05 Apr 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. Sharath Rao, Pranith Golecha &For Respondent: Shri. Pathlavath Peerya, CIT
Section 144C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.No.985/Mds/2014 "नधा"रण वष" /Assessment year : 2009-2010 Saipem India Projects Limited, Vs. The Deputy Commissioner of Yarlagadda Towers, 4, Fourth Lane, Income Tax, Off. Nungambakkam High Road, Company Circle VI(1) Chennai 600 034. Chennai. आयकर अपील सं./I.T.A. No. 1400/Mds/2014 & C.O. No.79/Mds/2014 (in ITA No.1400/Mds/2014)…

DCIT, CHENNAI vs. SAIPEM INDIA PROJECTS LTD., CHENNAI

ITA 1400/CHNY/2014[2009-10]Status: DisposedITAT Chennai05 Apr 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. Sharath Rao, Pranith Golecha &For Respondent: Shri. Pathlavath Peerya, CIT
Section 144C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.No.985/Mds/2014 "नधा"रण वष" /Assessment year : 2009-2010 Saipem India Projects Limited, Vs. The Deputy Commissioner of Yarlagadda Towers, 4, Fourth Lane, Income Tax, Off. Nungambakkam High Road, Company Circle VI(1) Chennai 600 034. Chennai. आयकर अपील सं./I.T.A. No. 1400/Mds/2014 & C.O. No.79/Mds/2014 (in ITA No.1400/Mds/2014)…

DCIT vs. M/S NOVO NORDISK INDIA PVT. LTD.,, BANGALORE

ITA 1222/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Jun 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Respondent: Shri S.R.Kuruppusamy, JCIT(DR)
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.1222/Bang/2013 (Assessment year: 2008-09) Deputy Commissioner of Income-tax, Circle 12(2), Bangalore. … Appellant Vs. M/s.Novo Nordisk India Pvt. Ltd. Plot No.32, 47-50, EPIP Area, Whitefield, Bangalore-560066. … Respondent PA No.AAACN 7425 M And Cross Objn.No.165/Bang/2015 (In IT(TP)A No.1222/Bang/2013) (Assessment year: 2008-09) (By assessee) **** Revenue by : Shri S.R.Kuruppusamy, JCIT(DR) Respondent by : Shri Nageshwar Rao, Advocate. Date of hearing :…

GIL SHARED SERVICES PRIVATE LTD.,,CHENNAI vs. ACIT (OSD), CHENNAI

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

ITA 3485/CHNY/2016[2012-13]Status: DisposedITAT Chennai26 Apr 2016AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Pathlavath Peerya, CIT
Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3485/Mds/2016 "नधा*रण वष* /Assessment Year: 2012-13 Vs. M/s.GIL Shared Services Pvt. Ltd., The Asst. Commissioner of 184-187, II/III Ground Floor, Temple Income Tax, (OSD), Steps, Little Mount Saidapet, Corporate Range-2, 121, Chennai-600 015. Nungambakkam High Road, Chennai-600 034. [PAN: AADCG 6176 D] (अपीलाथ-/Appellant) (./यथ-/R…