Steria India Ltd. v. DCIT

92 Taxmann.com 120High Court2018#11067 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Issues it is cited on

section 92b(1)related party transactiontested partytransactional net margin methodsection 92bintangible assetscomparable companiesarm's length priceassociated enterprisestransfer pricing adjustmenttnmmsection 92ca

Judgments citing Steria India Ltd. v. DCIT

HARSHVARDHAN JOHARI vs. DY. COMMISSIONER OF INCOME TAX

ITA/48/2020HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

…$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 48/2020 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Aseem Chawla, Sr. SC alongwith Ms. Pratishtha Chaudhary, Advocate Versus NOKIA SEIMENS NETWORKS INDIA P. LTD. ..... Respondent Through: Mr. Deepak Chopra and Mr. Ankul Goyal, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 21.03.2024 1. The Revenue questions the judgment rendered by the Income…

DCIT, NEW DELHI vs. M/S. SONY INDIA PVT. LTD., NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1166/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143Section 143(2)Section 143(3)Section 92C

…ementation and other software services which are almost identical to the assessee company and hence functionally completely comparable to the assessee. Further it is also mentioned that the Hon’ble Delhi High Court in the case of Steria India Ltd v/s DCIT in 92 Taxmann.com 120, on similar facts for same assessment year i.e. 2009-10 have held that this company is comparable to M/s Steria India Ltd. which is involved in software development services only.. However, the Hon’ble High Court has dealt in detail in para 10-11 about the functional profile of M/s Thirdware solution ltd. Being very pertinent, the operativ…

SONY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1026/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143Section 143(2)Section 143(3)Section 92C

…ementation and other software services which are almost identical to the assessee company and hence functionally completely comparable to the assessee. Further it is also mentioned that the Hon’ble Delhi High Court in the case of Steria India Ltd v/s DCIT in 92 Taxmann.com 120, on similar facts for same assessment year i.e. 2009-10 have held that this company is comparable to M/s Steria India Ltd. which is involved in software development services only.. However, the Hon’ble High Court has dealt in detail in para 10-11 about the functional profile of M/s Thirdware solution ltd. Being very pertinent, the operativ…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA P. LTD.(AS A SUCCESSOR TO COGNIZANT INDIA P. LTD. FORMERLY T SYSTEMS (I) P LTD.),PUNE vs. DCIT CIR.-7,, PUNE

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

ITA 1482/PUN/2010[2006-07]Status: DisposedITAT Pune20 Jun 2022AY 2006-07
For Appellant: Shri Percy Pardiwalla &For Respondent: Shri Mohit Jain
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1482/PUN/2010 िनधा"रण वष" / Assessment Year: 2006-07 Cognizant Technology Vs. DCIT, Circle- 7, Pune. Solutions India Private Limited (As a successor of Cognizant India Private Limited formerly known as T-Systems India Private Limited), 6th Floor, New No.165, Old No.110, Memon Eternity Building, St. Mary’s Road, Chennai- 600018. PAN : AACCT0773E Appellant Respondent Assessee by : Shri Percy Pardiwalla & Shri Darpan Kirpalani Revenue by : S…

M/S TYCO FIRE & SECURITY INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

ITA 3363/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3363/Bang/2018 Assessment Year : 2014-15 M/S. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner Of D-601, Rmz Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. Pan: Aabct0087C Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 05-01-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against The Final Assessment Order Dated 26.10.2018 Passed By The Ld.Acit, Circle – 7(1)(1), Bangalore For Assessment Year 2014-15 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Tyco Fire & Security India Private Limited (Hereinafter Referred To As "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Appeal Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Dated October 26, 2018 Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 ("The Act") Pursuant To The Directions Dated September 20, 2018 Issued By The Dispute Resolution Panel (Hereinafter Referred To As The "Drp") U/S 144C (5) Of The Act (`The Impugned Order') Inter-Alia On The Following Grounds: That On The Facts & Circumstances Of The Case & In Law:

For Appellant: Shri Rajan Vora, CA
Section 133(6)Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 3363/Bang/2018 Assessment Year : 2014-15 M/s. Tyco Fire & The Assistant Security India Pvt. Ltd., Commissioner of D-601, RMZ Contennial, Income Tax, Kundalahalli Main Road, Circle – 7 (1)(1), Bangalore – 560 048. Vs. Bangalore. PAN: AABCT0087C APPELLANT RESPONDENT Assessee by : Shri Rajan Vora, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 05-01-2022 Date of Pronouncement : 30-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

M/S CYPRESS SEMICONDUCTOR TECHNOLOGY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

In the result, appeal of the assessee stands partly allowed

ITA 3133/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3133/Bang/2018 Assessment Year : 2014-15 M/S. Cypress Semiconductor Technology India Pvt. Ltd., The Deputy No. 65/2, Bagmane Laurel, Commissioner Of Block C, Bagmane Tech Park, Income Tax, C.V Raman Nagar, Circle – 2 (1)(1), Bangalore – 560 093. Bangalore. Vs. Pan: Aabcc2470Q Appellant Respondent

For Respondent: Smt. Tanmayee Rajkumar
Section 133(6)Section 92CSection 92D

…scription and training and sale of licensing. Ld.AR submitted that there are no segmental details in respect of this comparable. Ld.CIT DR however placed reliance upon decision of Hon'ble Delhi High Court in case of Steria India Ltd vs DCIT reported in (2018) 92 Taxmann.com 120. She Page 15 IT(TP)A No. 3133/Bang/2018 submitted that Hon'able Delhi High Court held this comparable to be a good company. We have perused submissions advanced by both sides in light of records placed before. From the annual report of this company placed at page 2334-2444, it is observed that at page 2413, segment reporting of this compa…

M/S EIT SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-2 , BANGALORE

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

ITA 3399/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Sept 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 EIT Services India Pvt. Ltd., The Jt. Commissioner of Digital Park, 39/40, Electronic Income-tax, City, Phase-II, Special Range-2, Hosur Road, Vs. Bengaluru. Bengaluru-560 100. PAN – AAACD 4078 L APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, C.A Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 19-08-2021 Date of Pronouncement : 28-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by ass…

M/S BLUE COAT NETWORK (INDIA) PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

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

ITA 78/BANG/2019[2014-15]Status: DisposedITAT Bangalore23 Nov 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.78/Bang/2019 Assessment Year: 2014-15

For Appellant: Shri Ajit Tolani, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.11/Bang/2019 Blue Coat Network (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.78/Bang/2019 Assessment Year: 2014-15 M/s. Blue Coat Network (India) Private Limited Unit No.1001 & 1002, 10th Deputy Commissioner Floor, RMZ Campus, 8-B Plot of Income-tax No.C-L, Sarjapur Marathahalli Vs. Circle-1(1)(2) Outer Ring Road, Bangalore Bangalore-500 037 PAN NO : AAHCS7844Q APPELLANT RESPONDENT Appellant by : Shri Ajit Tolani, A.R. Respondent by : Ms. Neera Malhotra, D.…

GENERAL MILLS INDIA P.LTD,MUMBAI vs. ASST CIT RG 14(1)(2), MUMBAI

ITA 1804/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jul 2020AY 2010-11

Bench: Shri Saktijit Dey, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) Acit 14(1)(2) General Mills India Pvt. 460 Aayakarbhavan, 4Th Floor, Ltd. Alpha 8Th Floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. Acit 14(1)(2) बिधम/ Alpha 8Th Floor, Main Street 460 Aayakarbhavan, 4Th Hiranandani Garden, Powai, Floor, M. K. Marg, Vs. Mumbai-400076. Mumbai-400 020. अपीलाथीकीओरसे/ Appellant By : Sh. M. P. Lohia, Ar प्रत्यथीकीओरसे/Respondentby : Sh. Anani Mohan, Dr

For Appellant: Sh. M. P. Lohia, ARFor Respondent: Sh. Anani Mohan, DR
Section 143(2)Section 143(3)Section 144C(5)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM& SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) ACIT 14(1)(2) General Mills India Pvt. 460 AayakarBhavan, 4th floor, Ltd. Alpha 8th floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACG1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. ACIT 14(1)(2) बिधम/ Alpha 8th floor, Main Street 460 AayakarBhavan, 4th Hiranandani Gard…