Sysarris Software Pvt.Ltd. v. DCIT

67 Taxmann.com 243Income Tax Appellate Tribunal2016#2219 most cited

What is Sysarris Software Pvt.Ltd. v. DCIT authority for?

High turnover is a valid ground to exclude a company from the list of comparable companies for determining the Arm's Length Price (ALP) in transfer pricing analysis, especially when conflicting judicial views exist on the matter, adopting the view favorable to the assessee.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Sysarris Software Pvt.Ltd. v. DCIT · section 92CA · section 92B(1) · section 92(1) · section 144C · high turnover filter · comparable companies · Arm's Length Price · transfer pricing comparability analysis · turnover exclusion

Sections most often in play

Section 143(2)Section 143(3)Section 144CSection 92CA

Issues it is cited on

section 92b(1)section 132(1)(a)section 92(1)cost plus methodfar analysisresale price methodmultiple year dataworking capital adjustmentcaptive service providerspecified domestic transactiontransactional net margin methodfunctional analysis

Judgments citing Sysarris Software Pvt.Ltd. v. DCIT

Barracuda Networks India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the Assessee is partly allowed

ITA 229/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Oct 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…TAT Bangalore Bench in the case of Dell International Services India (P) Ltd. Vs. DCIT (2018) 89 Taxmann.com 44 (Bang-Trib) order dated 13.10.2017, took note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the case of CIT Vs. Pentair Water India Pvt.Ltd., Tax Appeal No.18 of 2015 dated 16.9.2015 wherein it was held that high turnover is a ground to exclude a company from the…

The Joint Commissioner of Income Tax Special Range-3, Bangalore vs. M/S Huawei Technologies India Pvt Ltd, Bangalore

In the result, both the appeals by the assessee and revenue are partly allowed

ITA 370/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Mr. Aliasger Rampurawala, AdvocateFor Respondent: Mr. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 234BSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.339/Bang/2019 & Assessment year : 2014-15 M/s. Huawei Technologies India Vs. The Assistant Commissioner Private Ltd., SYNO 37, 46, 45/3, 45/4, of Income Tax, ETC, KNO 1540, Divyashree Park, Near Special Range 3, EPIP Industrial Area, Bangalore. Kundalahalli Village, Bangalore – 560 037. PAN: AAACH 8599L APPELLANT RESPONDENT & IT(TP)A No.370/Bang/2019 Assessment year : 2014-15 The Joint Commissioner Vs. M/s. Huawei Technologies of Income Tax, India Private Lt…

M/S Huawei Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, both the appeals by the assessee and revenue are partly allowed

ITA 339/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Mr. Aliasger Rampurawala, AdvocateFor Respondent: Mr. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 234BSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.339/Bang/2019 & Assessment year : 2014-15 M/s. Huawei Technologies India Vs. The Assistant Commissioner Private Ltd., SYNO 37, 46, 45/3, 45/4, of Income Tax, ETC, KNO 1540, Divyashree Park, Near Special Range 3, EPIP Industrial Area, Bangalore. Kundalahalli Village, Bangalore – 560 037. PAN: AAACH 8599L APPELLANT RESPONDENT & IT(TP)A No.370/Bang/2019 Assessment year : 2014-15 The Joint Commissioner Vs. M/s. Huawei Technologies of Income Tax, India Private Lt…

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 vs. M/S Logica Pvt. Ltd

In the result appeal filed by revenue stands partly allowed

ITA 612/BANG/2013[2005-06]Status: DisposedITAT Bangalore24 Apr 2020AY 2005-06

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.612/Bang/2013 Assessment Year : 2005 – 06

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Ms. Tanmayee Rajkumar, Advocate
Section 10ASection 143Section 143(2)

…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.612/Bang/2013 Assessment Year : 2005 – 06 The Dy. Commissioner of M/s CGI Information Income Tax, Systems and Management Circle-2(1)(1), Consultants Pvt. Ltd., Bengaluru. Vs. (Successor in the interest of M/s Logica Pvt. Ltd.,), E City, Tower-2, 95/1 & 95/2, Electronic City Phase 1 (West), Bengaluru-560 100. PAN – AAACL 3330M APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT (DR) Respondent by : Ms. Tanmayee Rajkumar, Advocate Date of Hearing…

M/S Sterling Commerce Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result this ground raised by assessee stands allowed

ITA 1220/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Sept 2019AY 2007-08

Bench: Shri B.R.Baskaran & Smt Beena Pillaiit(Tp)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/S Sterling Commerce Solutions India Pvt.Ltd., (Successor In Interest To Telelogic India Pvt.Ltd) C/O Ibm India Pvt.Ltd,, Iii Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 Pan No.Aabct3727D/Ta-158 Appellant Vs The Deputy Commissioner Of Income Tax, Circle-12(4) Bangalore Respondent Appellant By : Sri Padamchand Khincha, Ca Revenue By : Shri Pradeep Kumar, Cit

For Appellant: Sri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT
Section 143Section 92CSection 92C(3)

…IT(TP)A No.1220(B)/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “ C ”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/s Sterling Commerce Solutions India Pvt.Ltd., (successor in interest to Telelogic India Pvt.Ltd) C/o IBM India Pvt.Ltd,, III Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 PAN No.AABCT3727D/TA-158 Appellant Vs The Deputy Commissioner of Income Tax, Circle-12(4) Bangalore Respondent Appellant by : Sri Padamchand Khincha, CA Revenue by : Shri Pradeep Kum…

ITO, Bangalore vs. M/S Cenduit India Services Pvt. Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed and the CO is partly allowed

ITA 59/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Apr 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Ketan K Ved, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 143(3)Section 36(1)(va)Section 431B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.59/Bang/2016 Assessment year : 2011-12 The Income-tax Officer, Vs. M/s Cenduit (India) Services Pvt. Ltd., Prestige Nebula, Block-1, 2nd Floor, Ward-2(1)(1), Bengaluru. Cubbon Road, Bangalore-560 001 PAN – AABCI 6552 K. APPELLANT RESPONDENT AND C.O.NO. 57/BANG/16 IN IT(TP)A No.59/Bang/2015 Assessment year : 2011-12 Cenduit (India) Services Pvt. Ltd., Vs. The Income-tax Officer, Prestige Nebula, Block-1, 2nd Floor, Ward-2(1)(1), Cubbon Road, Bangalore. Ba…

DCIT vs. M/S Emc Data Storage Systems (India) Pvt. Ltd., Bangalore

In the result, appeal of the Revenue is partly allowed and the cross objection of the assessee is partly allowed

ITA 875/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Jan 2019AY 2005-06

Bench: Shri. A. K. Garodia & Shri. Laliet Kumar

For Appellant: Shri. Suryanarayana J. AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT - DR
Section 10A

…IT(TP)A.875/Bang/2013 & CO.175/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP)A No.875/Bang/2013 (Assessment Year : 2005-06) Deputy Commissioner of Income-tax, Circle -11(3), Bengaluru .. Appellant v. M/s. EMC Software and Services (India) P. Ltd, (Formerly known as EMC Data Storage Systems India P. Ltd) Bagmane World Technology Center SEZ Mahadevapura, Doddanekundi village, K. R. Puram Hobli, Bengaluru 560 048 .. Respondent PAN : AABCE0989Q Cross objection No.175/Bang/2018 (I…

DCIT, Bangalore vs. M/S Independent Technology Systems (India) Pvt. Ltd., Bangalore

In the result, the appeal by the revenue is partly allowed and the CO by the assessee is also partly allowed

ITA 1086/BANG/2013[2008-09]Status: DisposedITAT Bangalore16 Nov 2018AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Rao

For Appellant: Shri P.K. Pradeep, AdvocateFor Respondent: Smt. Sreenandini Das, Addl.CIT(DR)(ITAT), Bengaluru
Section 92Section 92C

…can be excluded and that the effect of such high turnover on the margin should be seen. The Tribunal in the case of Dell International (supra) also took note of the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Bangalore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the case of CIT Vs. Pentair Water India Pvt.Ltd., Tax Appeal No.18 of 2015 dated 16.9.2015 wherein it was held that high turnover is a ground to exclude a company from the…

JCIT, Bangalore vs. M/ Sdell International Services India (P) Ltd., Bangalore

In the result, IT(TP)A No

ITA 1026/BANG/2014[2005-06]Status: DisposedITAT Bangalore13 Oct 2017AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.R. Vasudevan, Advocate &For Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bengaluru
Section 10ASection 143(3)Section 147

…im, therefore, the order of CIT(A) excluding companies with huge turnover was not proper. 40. The learned counsel for the Assessee however placed reliance on the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Banglore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the case of CIT Vs. Pentair Water India Pvt.Ltd., Tax Appeal No.18 of 2015 dated 16.9.2015 wherein it was held that high turnover is a ground to exclude a company from the…

JCIT vs. M/S Dell International Services India

In the result, IT(TP)A No

ITA 1838/BANG/2013[2005-06]Status: DisposedITAT Bangalore13 Oct 2017AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.R. Vasudevan, Advocate &For Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bengaluru
Section 10ASection 143(3)Section 147

…im, therefore, the order of CIT(A) excluding companies with huge turnover was not proper. 40. The learned counsel for the Assessee however placed reliance on the decision of the ITAT Bangalore Bench in the case of Sysarris Software Pvt.Ltd. Vs. DCIT (2016) 67 Taxmann.com 243 (Banglore-Trib) wherein the Tribunal after noticing the decision of the Hon’ble Delhi High Court in the case of Chryscapital (supra) and the decision to the contrary in the case of CIT Vs. Pentair Water India Pvt.Ltd., Tax Appeal No.18 of 2015 dated 16.9.2015 wherein it was held that high turnover is a ground to exclude a company from the…