Symphony Services Pune Private Limited v. ITO

65 SOT 30Income Tax Appellate Tribunal2014#21322 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 144c(8)installation peconvertible foreign exchangemultiple year datasection 14a disallowancer&d expendituresection 92c(2)section 92fsection 244far analysisstrategic investmentrelated party transaction

Judgments citing Symphony Services Pune Private Limited v. ITO

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…vell Software Development (India) Private Limited vs. DCIT: IT(TP)A No.1287/Bang/2011 ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 13 of 29 - Symphony Services Pune Private Limited vs. ITO: [2014] 65 SOT 30 (Pune Tribunal) - DCIT vs. Amber Point Technology India Private Limited: ITA No. 756/Pune/2014 (Pune Trib) 14.5. The Ld. DR relied upon the directions of the DRP and the order of TPO/AO. 14.6. We have heard both the parties and perused all the relevant material available on record. E-zest Solutions Limited is engaged in the diversified activitie…

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…vell Software Development (India) Private Limited vs. DCIT: IT(TP)A No.1287/Bang/2011 ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 13 of 29 - Symphony Services Pune Private Limited vs. ITO: [2014] 65 SOT 30 (Pune Tribunal) - DCIT vs. Amber Point Technology India Private Limited: ITA No. 756/Pune/2014 (Pune Trib) 14.5. The Ld. DR relied upon the directions of the DRP and the order of TPO/AO. 14.6. We have heard both the parties and perused all the relevant material available on record. E-zest Solutions Limited is engaged in the diversified activitie…

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…vell Software Development (India) Private Limited vs. DCIT: IT(TP)A No.1287/Bang/2011 ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 13 of 29 - Symphony Services Pune Private Limited vs. ITO: [2014] 65 SOT 30 (Pune Tribunal) - DCIT vs. Amber Point Technology India Private Limited: ITA No. 756/Pune/2014 (Pune Trib) 14.5. The Ld. DR relied upon the directions of the DRP and the order of TPO/AO. 14.6. We have heard both the parties and perused all the relevant material available on record. E-zest Solutions Limited is engaged in the diversified activitie…

ITO, NEW DELHI vs. M/S. NETLINK SOFTWARE (P) LTD., NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes whereas the appeal filed by the Revenue is dismissed

ITA 6782/DEL/2015[2011-12]Status: DisposedITAT Delhi11 Dec 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Netlink Software Pvt. Ltd., Vs Ito, S.P. Nagrath & Co. Llp, Ward-18(1), A-380, Ground Floor, Cr Building, Defence Colony, New Delhi. New Delhi. Pan: Aaccn5731A Assessment Year: 2011-12 Ito, Vs. Netlink Software Pvt. Ltd., Ward-18(1), S.P. Nagrath & Co. Llp, Cr Building, A-380, Ground Floor, New Delhi. Defence Colony, New Delhi. Pan: Aaccn5731A (Appellants) (Respondents) Assessee By : Shri Gagan Kumar, Advocate Deptt. By : Ms Nidhi Sharma, Sr. Dr Date Of Hearing : 26.09.2019 Date Of Pronouncement : 11.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri Gagan Kumar, Advocate
Section 10ASection 143(3)Section 144CSection 253Section 92C

…ws that the exclusion of M/s. EZest Solutions Ltd by the Tribunal is a finding of fact which cannot be disturbed in the absence of any perversity being shown.” 36. We find the Pune Bench of the Tribunal in the case of Symphony Services Pune (P) Ltd. vs. ITO, 65 SOT 30, at para 23 of the order has observed as under:- “23. We have carefully considered the rival submissions. In this context, we find that before the TPO relied upon the information available on the website of the said concern and submitted that the said concern was engaged in ebusiness consultancy services, consisting of web strategy services, ITES…

Symphony Services Pune Private Limited v. ITO (65 SOT 30) — Cited in 4 Judgments | BharatTax