Tecnimont ICB Ltd. v. DCIT

32 Taxmann.com 357Income Tax Appellate Tribunal2013#15615 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 43B Section 92B Section 10(1)Section 143(1)Section 144(13)Section 144C Section 144C(1)

Issues it is cited on

section 80l section 2(1a)section 2(1)section 10(1)captive service provider working capital adjustment section 80hhc section 92b cup method section 92ca(3)section 144c(5)comparable companies

Judgments citing Tecnimont ICB Ltd. v. DCIT

Phi Seeds Pvt. Ltd., Hyderabad vs. Addl.CIT, Special Range-7, New Delhi

In the result, all appeals of the assessee are partly allowed

ITA 9205/DEL/2019[2015-16]Status: DisposedITAT Delhi13 May 2026AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 2Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.1575 /DEL/2018 [Assessment Year: 2013-14] Corteva Agriscience Seeds Additional Commissioner of Income Private Limited (Formerly Tax, known as PHI Seeds Private Vs Special Range-7, Limited), V-Ascends, Atria Room No.211, C.R. Building, Block, 12th Floor, Plot No.17, Delhi-110002 Software Units Layout, Madhapur, Hyderabad Telangana, 500081 PAN-AACCP3920F Assessee Revenue [Assessment Year: 2014-15] Corteva Agriscience Seeds Additional Commissioner of I…

Phi Seeds Pvt. Ltd., Hyderabad vs. Addl.CIT, Special Range-7, New Delhi

In the result, all appeals of the assessee are partly allowed

ITA 1575/DEL/2018[2013-14]Status: DisposedITAT Delhi13 May 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 2Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘T’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.1575/DEL/2018 [Assessment Year: 2013-14] Corteva Agriscience Seeds Additional Commissioner of Income Private Limited (Formerly Tax, known as PHI Seeds Private Vs Special Range-7, Limited), V-Ascends, Atria Room No.211, C.R. Building, Block, 12th Floor, Plot No.17, Delhi-110002 Software Units Layout, Madhapur, Hyderabad Telangana, 500081 PAN-AACCP3920F Assessee Revenue ITA No. 7375/DEL/2018 [Assessment Year: 2014-15] Corteva Agriscience Seeds Additional…

Ariba Technologies India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 1587/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore07 Mar 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Mr. Aliasgar Rampurawala, C.AFor Respondent: Ms. Nandini Das, CIT (DR)

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.1587/Bang/2024 Assessment Year: 2020-21 M/s Ariba Technologies India Pvt. Ltd., Vs. 1. Dy. Commissioner of 7th Floor, Plot C1, 8A Campus, Income Tax, Circle - 1(1)(1), Sarjapur RMZ Ecoworld, Bengaluru. Marathahalli Outer Ring Road, Varthur Hobli, 2. NFAC, Devarabeesanahalli, New Delhi. Bengaluru – 560 103. PAN – AADCA 0918 P APPELLANT RESPONDENT Assessee by : Mr. Aliasgar Rampurawala, C.A Revenue by : Ms. Nandini Das, CIT (DR) Date of hearing : 17.12.2024 Date…

Lokesh Kumar Aggarwal, Delhi vs. ITO, Ward-45(5), Delhi

In the result, all appeals of the assessee are partly allowed

ITA 1575/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Jan 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 2Section 92C

Valuemomentum Software Services Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle -17(2), Hyderabad

Appeal is partly allowed in above terms

ITA 253/HYD/2021[2016-17]Status: DisposedITAT Hyderabad20 Oct 2021AY 2016-17

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri H.SrinivasuluFor Respondent: Shri YVST Sai. (D.R.)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA(TP) No.253/Hyd/2021 (Assessment Year : 2016-17) M/s. Value Momentum Software Services Pvt. Ltd., Hyderabad. PAN AAACI7400H …..Appellant. Vs. Dy. Commissioner of Income Tax, Circle 17(2), Hyderabad. …..Respondent. Appellant By : Shri H.Srinivasulu. Respondent By : Shri YVST Sai. (D.R.) Date of Hearing : 29.09.2021. Date of Pronouncement : 20.10.2021. O R D E R Per Shri S.S. Godara, J.M. : This assessee's appeal for Assessment Year 201…

D.E. Shaw India Advisory Services Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

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

ITA 6735/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Jan 2018AY 2013-14

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2013-14 Vs. Addl. Cit, Special Range-3, M/S. D.E. Shaw India Advisory Services Private Ltd., E-20, 1St & New Delhi 2Nd Floor, Main Market, Hauz Khas, New Delhi Pan : Aabce6097P (Appellant) (Respondent) Appellant By Sh. Ved Jain, Adv. Respondent By Mrs. Vatsala Jha, Cit(Dr) Date Of Hearing 04.01.2018 Date Of Pronouncement 18.01.2018 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144C(5)Section 234BSection 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 Vs. Addl. CIT, Special Range-3, M/s. D.E. Shaw India Advisory Services Private Ltd., E-20, 1st & New Delhi 2nd Floor, Main Market, Hauz Khas, New Delhi PAN : AABCE6097P (Appellant) (Respondent) Appellant by Sh. Ved Jain, Adv. Respondent by Mrs. Vatsala Jha, CIT(DR) Date of hearing 04.01.2018 Date of pronouncement 18.01.2018 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 10/10/2017 passed by the Ld. Addi…