Sumtotal Systems India (P) Ltd. v. DCIT of the Hyderabad Tribunal

88 Taxmann.com 897Income Tax Appellate Tribunal2017#25808 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2021.

Judgments citing Sumtotal Systems India (P) Ltd. v. DCIT of the Hyderabad Tribunal

DCIT, Bangalore vs. M/S Core Objects India Pvt. Ltd., Bangalore

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

ITA 517/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Apr 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Smt. Tanmayee Rajkumar

Section 10ASection 143Section 144CSection 144C(13)Section 194JSection 40Section 9(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.517/Bang/2015 Assessment Year : 2010-11 The Dy. Commissioner of M/s Harman Connected Income-Tax, Services Corporation Pvt. Circle-6(1)(1), Ltd., Bengaluru. Vs. No.3&3A, EOIZ Industrial Area, Survey No.85 & 86, Sadamangala Village, Krishnarajapuram Hobli, Bangalore-560 066. PAN – AACCC 2040 B APPELLANT RESPONDENT IT(TP)A No.570/Bang/2015 Assessment Year : 2010-11 M/s Harman Connected The Dy. Commissioner of Services Corporation Pvt. Income-Tax, Ltd., Circle…

Shell India Markets P.Ltd, Mumbai vs. CIT Ltu, Mumbai

In the result, appeal of the assessee is allowed

ITA 4911/MUM/2018[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri R.C. Sharma (A.M.) & Shri Pawan Singh (Jm) Shell India Markets Pvt Ltd Vs Commissioner Of Income-Tax- Trent House, First Floor, Large Tax Units (Ltu) G-Block, Plot No.C-60, Mumbai Bandra Kurla Complex, Bandra (E) Mumbai-400 051 Pan : Aaics1404P Appellant Respondednt

Section 10BSection 143(3)Section 147Section 148Section 253Section 263Section 92CSection 92C(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI Before Shri R.C. Sharma (A.M.) & Shri Pawan Singh (JM) Shell India Markets Pvt Ltd vs Commissioner of Income-tax- Trent House, First Floor, large tax units (LTU) G-Block, Plot No.C-60, Mumbai Bandra Kurla Complex, Bandra (E) Mumbai-400 051 PAN : AAICS1404P APPELLANT RESPONDEDNT Appellant by Shri Madhur Agarwal Advocate Respondent by Shri A. Mohan CIT-DR Date of hearing 07. 01-2020 Date of pronouncement 15-01-2020 O R D E R Per Pawan Singh, JM : 1. This appeal by assessee under section 253 of Income tax Act (Act), is directed against the order of l…

A.T. Kearney India Pvt. Ltd. (India Branch Office), Gurgaon vs. ACIT, New Delhi

In the result, the appeal of the assessee stands allowed in

ITA 2623/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jun 2019AY 2010-11

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 A.T. Kearney India Pvt. Ltd. Acit, (India Branch Office), Circle 1(1), 6Th Floor, Tower D, New Delhi. Vs Global Business Park, Gurgaon-122002 (Pan: Aadca1436G) Appellant Respondent Assessee By: Shri Himanshu Sinha, Adv. Ms Vrinda Tulsiyan, Adv. Department By: Shri H.K. Choudhary, Cit Dr Ms Saweta Nakra, Sr. Dr Date Of Hearing : 14.06.2019 Date Of Pronouncement : 21.06.2019

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri H.K. Choudhary, CIT DR

Section 10ASection 143(1)Section 143(3)Section 144CSection 92C

…ment on account of transfer pricing provisions and that the provisions of section 92C(4) of the Act were not attracted. Similarly, ITAT ITA 2623/Del/2015 Assessment year 2010-11 Hyderabad Bench in the case of Sumtotal Systems Pvt. Ltd. vs. DCIT reported in 88 Taxmann.com 897 also relied on the order of the ITAT Bangalore Bench in the case of I-Gate Global Solutions Ltd. Vs ACIT (supra) and allowed deduction u/s 10A of the Act on voluntary transfer pricing adjustment made by the assessee. Thus, the ratio of the aforesaid orders of the Tribunal, which we are bound to follow, is that the first proviso to secti…