Techbooks International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Noida

Q: How many judgments cite Techbooks International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Noida?

22 judgments on BharatTax cite Techbooks International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Noida (63 Taxmann.com 114), spanning 2016 to 2025.

Q: Which sections of the Income Tax Act does Techbooks International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Noida come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 92B, Section 10B(2), Section 10TA, Section 144B.

63 Taxmann.com 114High Court2015#5301 most cited

What is Techbooks International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Noida authority for?

The determination of Arm's Length Price (ALP) for international transactions involving debt requires consideration of both the amount on which interest should be charged and the arm's length rate for that interest. Guidelines are provided for computing the ALP of the international transaction of 'debt arising during the course of business.'

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Techbooks International (P.) Ltd. · Deputy Commissioner of Income-tax · Circle-3 · Noida · 63 Taxmann.com 114 · section 92B · section 92F(v) · Rule 10B(2)(c) · interest on outstanding receivables · working capital adjustment · arm's length price · comparable companies · transactional net margin method · transfer pricing adjustment · associated enterprises

Sections most often in play

Section 143(3)Section 144C(13)Section 92B Section 10B(2)Section 10TA Section 144B Section 234B Section 264

Issues it is cited on

section 92b(1)interest on outstanding receivables working capital adjustment captive service provider section 92b comparable companies related party transaction most appropriate method benchmarking analysis transactional net margin method transfer pricing adjustment associated enterprises

Judgments citing Techbooks International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Noida

Future First Info Services Private Ltd., Delhi vs. AO Circle-7(1), Delhi

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

ITA 672/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 143(3)Section 270ASection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.672/Del/2022, A.Y. 2017-18 Future First Info Services Deputy Commissioner of Pvt. Ltd., Income Tax, Circle-7(1), 303 Mansarovar 90, Vs. C. R Building, I. P. Estate, Nehru Place, New Delhi-19 New Delhi PAN: AAACF8545J (Appellant) (Respondent) Appellant by Sh. Ajit Jain, AR Ms. Vanita Mehta, AR Respondent by Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 03/06/2025 Date of Pronouncement 29/08/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of t…

Avaya India Private Limited, Maharashtra vs. Office of the Assistant Commissioner of Income Tax Circle 1(1), Delhi, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3465/DEL/2024[AY 2017-18]Status: DisposedITAT Delhi26 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 264Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3465/Del/2024, A.Y.2017-18 Avaya India Private Limited Assistant Commissioner 202, Platina, 2nd Floor, of Income Tax, Plot No. C-59, G-Block, Vs. Circle-1(1), Bandra Kurla Complex, CR Building, New Delhi Bandra (E), Mumbai-51 PAN: AAECA3592N (Appellant) (Respondent) Appellant by Dr. Shashwat Bajpai, Advocate Respondent by Shri Dharamvir Singh, CIT(DR) Date of Hearing 29/10/2024 Date of Pronouncement 26/11/2024 ORDER PER AVDHESH KUMAR MISHRA, A…

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

M/S. Biesse Manufacturing Company Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeal of the assessee is partly allowed

ITA 338/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri, Tata Krishna, AdvocateFor Respondent: Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 234ASection 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.338/Bang/2021 Assessment year : 2016-17 Biesse Manufacturing Company Pvt. Ltd., Vs. The Assistant Commissioner of Survey No.32, No.469, Income Tax, Sondekoppa Road, Jakkasandra Village, Circle 1(1)(2), Nelamangala Taluk, Bengaluru. Bengaluru – 562 123. PAN: AACCB 7928D APPELLANT RESPONDENT Appellant by : Shri, Tata Krishna, Advocate Respondent by : Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 31.10…

Synamedia India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

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

ITA 350/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Ankur Pai, AdvocateFor Respondent: Shri

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.350/Bang/2021 Assessment year : 2016-17 Synamedia India Pvt. Ltd., Vs. The Deputy Commissioner of Block 9A & 9B Priteck Park, Income Tax, Sarjapur Outer Ring Road, Circle 6(1)(2), Bellandur Village, Sarjapur Bangalore. Outer Ring Road, Bengaluru – 560 103. PAN: AAACK 9067G ASSESSEE RESPONDENT Assessee by : Shri Ankur Pai, Advocate Respondent by : Shri Manjunath Karkihalli, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.10.2022 Date of Pronouncement : 21.1…

Mfx Infotech Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bangalore

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

ITA 251/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 251/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 133(6)Section 143(3)Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 251/Bang/2021 (Assessment Year: 2016-17) M/s. MFX Infotech Pvt. Ltd. vs DCIT, Circe - 4(1)(2) 3/3/2 Quess House, Sarjapur BMTC Building, 80 Feet Road Ambalipura Road 6th Block, Koramangala Bengaluru 560095 Bellandur Gate Bengaluru 560102 PAN – AAJCM2530P (Appellant) (Respondent) Assessee by: Shri Padamchand Kincha, CA Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 27/09/2022 Date of pronouncement: 21/10/2022 O R D E R Per: Padmavat…

Altimetrik 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 477/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Rashmi R., AdvocateFor Respondent: Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.477/Bang/2021 Assessment year : 2016-17 Altimetrix India Pvt. Ltd., Vs. The Assessing Officer, Sy.No.7(P) & 93(P), Electronics City, National e-Assessment Phase II, Industrial Area, Begur Hobli, Centre, Bangalore – 560 100. Delhi. PAN: AABCE 2733L APPELLANT RESPONDENT Appellant by : Smt. Rashmi R., Advocate Respondent by : Shri Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.07.2022 Date of Pronouncement : 27.07.2022 O R D E R Pe…

M/S. Outsourcepartners International Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 5(1)(2), Bangalore

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

ITA 35/BANG/2020[2015-16]Status: DisposedITAT Bangalore24 Jun 2022AY 2015-16

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.35/Bang/2020 Assessment year : 2015-16 Outsourcepartners International Pvt. Ltd., Vs. The Assistant Commissioner Tower 2D, Embassy Tech Village, of Income Tax, Devarabeesanahalli Outer Ring Road, Circle 5(1)(2), Bangalore – 560 037. Bangalore. PAN : AAACO 5734C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 24.06.2022 O R…

M/S Altisource Business Solutions Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3368/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Jun 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.3368/Bang/2018 Assessment Year : 2014-15 M/S. Altisource Business Solutions Pvt. Ltd., Vs. Ito, Pritech Park, Block Nok.12, 3Rd Floor, 5Th Ward – 1(1)(1), Floor, B-Wing & 4Th Floor, B-Wing, Bengaluru. Bellandur Village, Bengaluru-560 103. Pan : Aaaco 9467 A Appellant Respondent Assessee By : Smt. Rashmi R, Advocate Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.06.2022 Date Of Pronouncement : 24.06.2022 O R D E R Per N V Vasudevan

For Appellant: Smt. Rashmi R, AdvocateFor Respondent: Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.3368/Bang/2018 Assessment Year : 2014-15 M/s. Altisource Business Solutions Pvt. Ltd., Vs. ITO, Pritech Park, Block Nok.12, 3rd Floor, 5th Ward – 1(1)(1), Floor, B-Wing and 4th Floor, B-Wing, Bengaluru. Bellandur Village, Bengaluru-560 103. PAN : AAACO 9467 A APPELLANT RESPONDENT Assessee by : Smt. Rashmi R, Advocate Revenue by : Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.06.2022 Date of Pronouncement : 24.06.2022 O R D E R Per N V Va…

M/S. Infineon Technologies India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru

In the result the appeal filed by assessee stands allowed partly

ITA 2870/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Mar 2022AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2870/Bang/2017 Assessment Year: 2013-14 M/S. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9Th Floor Prestige Of Income-Tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 Pan No : Aabcs6967N Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent By : D.R. Date Of Hearing : 13.01.2022 Date Of Pronouncement : 31.03.2022 O R D E R Per Beena Pillai: Present Appeal Is Filed By Assessee Against The Order Dated 16/10/2017 Passed By The Ld.Dcit Under Section 143(3) R.W. Section 144C(13) For Assessment Year 2013-14 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

For Appellant: Shri K.R. Vasudevan, A.R

Section 133(6)Section 143(3)Section 144C(13)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2870/Bang/2017 Assessment Year: 2013-14 M/s. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9th Floor Prestige of Income-tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 PAN NO : AABCS6967N APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent by : D.R. Date of Hearing : 13.01.2022 Date of Pronouncement : 31.03.2022 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal…

M/S. Borqs Software Solutions Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 310/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Oct 2021AY 2016-17

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

For Appellant: Shri. Tata Krishna, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.310/Bang/2021 Assessment Year : 2016-17 M/s BORQS Software Solutions Pvt. Ltd., Vs. The Asst. Commissioner of Income Tax, No.3, Prestige Alkareem, Circle -1(1)(2), BMTC Building, 80 Feet Road, 6th Block, Near KHB Games Village, Ground Floor, Edward Road, Bengaluru-560 052. Koramangala, Bengaluru-560095. PAN : AADCB 8697 G APPELLANT RESPONDENT Appellant by : Shri. Tata Krishna, Advocate Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.229/Bang/2021 Assessment Year : 2016-17 M/s. Barracuda Networks India Private Limited, Vs. The Deputy Commissioner of Income Tax, 9 Hosur Road, Prestige Blue Chip Software Circle -1(1)(1), Park, Block 2, Level 3, 2nd Floor, Opp. Christ Bengaluru. University, Hosur Main Road, Bengaluru – 560 029. PAN : AABCN 1157 H APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing…

M/S Erm India P Ltd., New Delhi vs. Neac, New Delhi

In the result appeal of the assessee is allowed in part and for statistical purpose

ITA 513/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Sept 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary & Sa No. 92/Del/2021 (In Ita No. 513/Del/2021) Assessment Year: 2016-17

For Appellant: Mr. Ajit Jain, A.R. &For Respondent: Mr. Bhagwati Charan, Sr. DR

Section 144CSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER And SA No. 92/Del/2021 (in ITA No. 513/Del/2021) Assessment Year: 2016-17 M/s. ERM India Pvt. Ltd., vs. National e-assessment Building No. 10, 3rd Floor, Centre, New Delhi. Tower-B, DLF, Cyber City, Phase-II, Gurgaon. PAN : AAACE1502C (Appellant) (Respondent) Appellant by :Mr. Ajit Jain, A.R. & Mr. Arpan Khanna, CA Respondent by:Mr. Bhagwati Charan, Sr. DR Date of hearing: 04.08.2021 Date of order : 28.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. This…

Commvault Systems (India) Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

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

ITA 2280/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Nov 2020AY 2013-14

Bench: Shri C.N.Prasad, Jm & Shri M.Balaganesh, Am M/S.Commvault Systems Vs. Deputy Commissioner Of (India) Pvt. Ltd., Income Tax, 5Th Floor, Plot No.39, Circle-1(2), B-Block, 7Th Floor, I.T. Towers Phase-Ii, Block-A Ananth Info Park A.C.Guards, Masab Tank Hitech City, Madhapur, Hyderabad – 500 004 Hyderabad Pan/Gir No.Aaccc3708L (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…rvice agreement does not provide for charging of any interest for the delayed realization, is concerned, the ld. DRP placed reliance on the Co-ordinate Bench decision of the Delhi Tribunal in the case of Tech Books International (P) Ltd., vs. DCIT reported in 63 Taxmann.com 114 for A.Y.2010-11 dated 06/07/2015 and dismissed the said argument of the assessee. The said decision of the Delhi Tribunal categorically held that in para 13.3 of its order that the agreement does not provide for charging any interest on late realization of invoice value and hence no interest can be charged, deserves the fate of dismissal u…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Noida

In the result appeal of the assessee is dismissed

ITA 6102/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Jul 2020AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishitechbooks International Pvt. Ltd, Vs. Acit, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida Pan: Aabct3774A (Appellant) (Respondent)

For Appellant: Shri Manoneet Dalal, AdvFor Respondent: Shri Mritunjoy Baranwal, Sr. DR

Section 234BSection 271Section 92Section 92B(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Techbooks International Pvt. Ltd, Vs. ACIT, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida PAN: AABCT3774A (Appellant) (Respondent) Assessee by : Shri Manoneet Dalal, Adv Shri Yishu Goel, AR Revenue by: Shri Mritunjoy Baranwal, Sr. DR Date of Hearing 12/03/2020 Date of pronouncement 06/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld AO dated 26.10.2016 for the Assessm…

M/S. Oks Span Tech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands partly allowed in terms of our observations and findings in the

ITA 1551/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-1551/Del/2015 (Assessment Year: 2010-11) OKS Span Tech Pvt. Ltd. vs DCIT 220, Okhla Industrial Circle-19(1), Room No. 221, Estate Phase-III C.R.Building, I.P.Estate New Delhi New Delhi PAN : AAACO5682P Assessee by Mr. Ved Jain, Adv., Mr. Ashish Goel, CA, Ms. Devina Sharma, Adv. Revenue by Sh. Sanjay Kumar Yadav, Sr. DR Date of Hearing 24.05.2018 Date of Pronouncement 23.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is preferred by t…

Evalueserve.Com Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1466/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 6310/DEL/2012 (A.Y 2008-09) Evalueserve.Com Pvt. Ltd. Vs ACIT 701, Guru Apartments, Circle-8(2) Sector-14, Rohini New Delhi New Delhi AAACE8014F (APPELLANT) (RESPONDENT) AND I.T.A .No. 1466/DEL/2015 (A.Y 2010-11) Evalueserve.Com Pvt. Ltd. Vs ACIT 2nd Floor, Tower-A, Circle-8(2) Unitech World-Cyber Park, Jharsa, New Delhi Sector-39 Gurgaon AAACE8014F (RESPONDENT) (APPELLANT) Appellant by Ms. Ananya Kapoor, Adv Sh. Salil Kapoor, Adv Respondent by Sh. Kumar Pranav, Sr. DR Date of Heari…

Evalueserve.Com Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 6310/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Aug 2018AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

Capco Technologies Pvt Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(1), Bangalore

In the result appeal of the assessee is partly allowed

ITA 1981/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Mar 2018AY 2013-14

Bench: Shri. Jason P. Boaz

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 32Section 92C

…IT(TP)A.1981/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.1981/Bang/2017) (Assessment Year : 2013-14) M/s. Capco Technologies P. Ltd, SJR i-Park, Ground floor, Tower-2, Block PHI. EPIP Zone 1, Whitefield, Bengaluru 560 066 .. Assessee PAN : AADCC4204G v. Income-tax Officer, Ward -2(1)(1), Bengaluru .. Respondent Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Heard on : 18.01.2018 Pronounced on : 21.03.2018 O R D E R PER LALIET…