St-Ericsson India (P.) Ltd. v. Addl. CIT

79 Taxmann.com 207Reported decision2017#10781 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10B(3)(ii)Section 133(6)Section 143(3)Section 192 Section 195 Section 40(a)(i)Section 43A Section 9(1)(vii)

Issues it is cited on

comparable companies tnmm section 92ca international transaction transfer company section 143(3)india business document interest

Judgments citing St-Ericsson India (P.) Ltd. v. Addl. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 3(3), CHENNAI., CHENNAI vs. M/S. CATERPILLAR INDIA PVT. LTD , CHENNAI

Appeal is dismissed

ITA 717/CHNY/2023[2014-15]Status: DisposedITAT Chennai06 Jun 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपीलसं./It(Tp)A No.: 42/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 M/S.Caterpillar India Private Limited, The Deputy Commissioner Of 7Th Floor, International Tech Park, Income Tax, Taramani Road, Vs. Central Circle- 3(3), Chennai – 600 113. Chennai – 600 034. [Pan:Aabcc-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपीलसं./Ita No.: 717/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 The Deputy Commissioner Of Income M/S.Caterpillar India Private Tax, Limited, 7Th Floor, International Tech Park, Central Circle- 3(3), V. Chennai – 600 034. Taramani Road, Chennai – 600 113. [Pan:Aabcc-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Assessee By : Shri Harish Ramanathan, C.A. By Virtual ""थ" की ओर से/Department By : Shri A. Sasikumar, C.I.T. सुनवाई की तारीख/Date Of Hearing : 12.03.2025 घोषणा की तारीख/Date Of Pronouncement : 06.06.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: These Cross Appeals Filed By The Assessee & The Revenue Are Arising Out Of Order Of Commissioner Of Income Tax (Appeals)-18, Chennai U/S. 143(3) R.W.S. 92Ca (3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) For The Assessment Year 2014-15 Dated 07.03.2023. Since, Facts Are Identical & Issues Are Common, For :-2-: It(Tp) A. No:42 /Chny/2023 & The Sake Of Convenience, The Appeal Filed By The Revenue & Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order.

For Appellant: Shri Harish Ramanathan, C.A. by VirtualFor Respondent: Shri A. Sasikumar, C.I.T

Section 143(3)Section 153Section 92CSection 92C(3)Section 92D

…आयकर अपीलीय अिधकरण,‘डी’ "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./IT(TP)A No.: 42/CHNY/2023 िनधा"रण वष" / Assessment Year: 2014-15 M/s.Caterpillar India Private Limited, The Deputy Commissioner of 7th Floor, International Tech Park, Income Tax, Taramani Road, Vs. Central Circle- 3(3), Chennai – 600 113. Chennai – 600 034. [PAN:AABCC-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपीलसं./ITA No.: 717/CHNY/2023 िनधा"रण वष" /…

CATERPILLAR INDIA PRIVATE LIMITED,CHENNAI vs. DCIT LTU-1, CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 2749/CHNY/2017[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2749/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) M/S. Caterpillar India P. Ltd. Dcit 7Th Floor, International Tech Park, बनाम/ Large Taxpayer Unit-1 Taramani Road, Taramani, Chennai. Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & Cross Objection No.22/Chny/2023 (In Ita No.2749/Chny/2017) (िनधा;रण वष; / Assessment Year: 2013-14) Dcit M/S. Caterpillar India P. Ltd. बनाम/ 7Th Floor, International Tech Park, Central Circle-3(3), Chennai-34. Taramani Road, Taramani, Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri S.P.Chidambaram (Advocate)- Ld. Ar " थ"कीओरसे/Revenue By : Shri A.Sasikumar (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-05-2024 घोषणा की तारीख /Date Of Pronouncement : 11-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.P.Chidambaram (Advocate)- Ld. ARFor Respondent: Shri A.Sasikumar (CIT)- Ld. DR

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

…nd support services. Therefore, it earned income from products and services. On the other hand, the assessee was solely into software services. The bench, relying on the decision of Delhi Tribunal in the case of St-Ericsson India (P.) Ltd. v. Addl. CIT [2017] 79 Taxmann.com 207 (Delhi - Trib.), held that this was not a valid comparable. Following the same, we direct for exclusion of this entity. 3.4 The Ld. AR has submitted that after exclusion of two entities, the margins of the assessee would be within tolerance range and therefore, other grounds in this segment need not be adjudicated. Considering the same, de…

ADP PRIVATE LIMITED,RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 228/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai

Section 143(3)Section 92C

…yd/2021 ADP Pvt. Ltd., Hyd. Respectfully following the decision of the Coordinate Bench of this Tribunal in case of Intoto Software India (P) Ltd. (supra) we also direct the Assessing Officer/TPO to exclude both these companies". (4) ITAT Delhi Bench (2017) 79 Taxmann.com 207 - St.Ericsson India (P) Ltd vs. Addl. CIT "THIRD WARE SOLUTIONS LIMITED 47. This is again TPO's own comparable and assessee sought to exclude this company from the list of comparables on the ground of non-comparable services i.e application implementation, management and development services. TPO rejected objections raised by the assessee…

ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 227/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai

Section 143(3)Section 92C

SERCO INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 1460/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Jan 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs Dcit, 6Th Floor, Tower-B, Building No. 8, Circle-2, Dlf Cyber City, Phase-Ii, Gurgaon Gurgaon (Appellant) (Respondent) Pan No. Aajcs6704P Assessee By : Sh. Suraj Bhan Nain, Ca Revenue By : Sh. M. Baranwal, Sr. Dr Date Of Hearing: 04.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Sh. Suraj Bhan Nain, CAFor Respondent: Sh. M. Baranwal, Sr. DR

Section 10ASection 143(3)Section 144C(13)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1460/Del/2014 : Asstt. Year : 2009-10 Serco India Pvt. Ltd., Vs DCIT, 6th Floor, Tower-B, Building No. 8, Circle-2, DLF Cyber City, Phase-II, Gurgaon Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAJCS6704P Assessee by : Sh. Suraj Bhan Nain, CA Revenue by : Sh. M. Baranwal, Sr. DR Date of Hearing: 04.01.2022 Date of Pronouncement: 10.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated…

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

…tor comparability analysis. Respectfully following the decision of the Coordinate Bench of this Tribunal in case of Intoto Software India (P) Ltd. (supra) we also direct the Assessing Officer/TPO to exclude both these companies”. (4) ITAT Delhi Bench (2017) 79 Taxmann.com 207 – St.Ericsson India (P) Ltd vs. Addl. CIT “THIRD WARE SOLUTIONS LIMITED 47. This is again TPO's own comparable and assessee sought to exclude this company from the list of comparables on the ground of non-comparable services i.e application implementation, management and development services. TPO rejected objections raised by the assesse…

M/S. NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal filed by the assessee in ITA No/

ITA 2810/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Pavan Kumar Gadale[A.Y 2009-10] Nokia Solutions & Networks India Pvt Ltd Vs. The A.C.I.T. 7Th Floor, Building No. 9A Circle – 13(1) Dlf Cyber City, Sector 25A New Delhi Gurgaon - Haryana

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR

Section 143(3)Section 144C(2)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER [A.Y 2009-10] Nokia Solutions and Networks India Pvt Ltd Vs. The A.C.I.T. 7th Floor, Building No. 9A Circle – 13(1) DLF Cyber City, Sector 25A New Delhi Gurgaon - Haryana PAN No: AACCN 3871 F [Appellant] [Respondent] Date of Hearing : 22.08.2019 Date of Pronouncement : 23.08.2019 Assessee by : Shri Deepak Chopra, Adv Shri Amit Srivastava, Adv Shri Ankul Goyal, Adv Revenue by : Shri Sanjay I Bara, CIT-DR ORDER PER N.K. BILLAIYA, AM:- This appe…

LIONBRIDGE TECHNOLOGIES P.LTD,NAVI MUMBAI vs. ASST CIT 15(2)(1), MUMBAI

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

ITA 6791/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Aug 2019AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 234Section 234ASection 271Section 92D

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6791/Mum/2018 (Assessment Year 2014-15) Lionbridge Technologies ACIT 15(2)(1) Vs. Private Limited 480, 4th Floor 3rd Floor, Reliable Tech Park Aayakar Bhavan Off Thane Belapur Road M.K. Road Airoli, Navi Mumbai-400078. Mumbai-400 020. PAN : AABCT3380Q (Appellant) (Respondent) Assessee by Shri Danesh Bafna & Shri Pratik Shah Department by Shri Anand Mohan Date of Hearing 12.6.2019 Date of Pronouncement 02.8.2019 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed ag…

DUN & BRADSTREET INFORMATION SERVICES INDIA P.LTD,MUMBAI vs. DCIT 8(1), MUMBAI

The appeal stands partly allowed

ITA 3593/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jun 2019AY 2007-08

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Farrokh V. Irani–Ld. ARFor Respondent: Shri Ganesh S. Bare-Sr.AR

Section 133(6)Section 92C(2)

…1 M/s Dun & Broadstreet Info. Servives I. Pvt. Ltd. Assessment Year 2007-08 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.3593/Mum/2012 (िनधा"रण वष" / Assessment Year: 2007-08) Dun & Bradstreet Information DCIT-8(1) बनाम नाम नाम/ नाम Services India Private Limited Aaykar Bhavan, M.K. Marg ICC Chambers, 98, Saki Vihar Road Mumbai-400 020. Vs. Powai, Mumbai-400 072. "थायीलेखासं./जीआइ…

HALDOR TOPSOE (I) PVT LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 654/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CAFor Respondent: Sh. Sanjay I. Bara, CIT (DR)

Section 10ASection 154Section 271(1)(c)Section 92C

…ITA No.-654/Del/2015. Haldor Topsoe India Pvt. Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I-1’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 654/Del/2015 (Assessment Year: 2010-11) Haldor Topsoe India Pvt. Ltd., Deputy Commissioner of Income Elegance Tower, 2nd floor, Vs. Tax, Jasola District Centre, Circle 10(1), New Delhi-110025. New Delhi. PAN No: AABCH7781F APPELLANT RESPONDENT Assessee by : Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CA Revenue by : Sh. Sanjay I. Bara, CIT (DR) ORDER PER: ANADEE NATH MISSH…