Telcordia Technologies India (P.) Ltd. v. Asstt. CIT

22 Taxmann.com 96Income Tax Appellate Tribunal2012#4637 most cited

What is Telcordia Technologies India (P.) Ltd. v. Asstt. CIT authority for?

Provisions for doubtful debts are not part of operating costs and are considered non-operating in nature when calculating operating profit. Only receipts and expenditures directly related to determining profit should be included.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

Telcordia Technologies India · provision for doubtful debts · operating cost · non-operating income · transfer pricing · comparable company · segmental information · software development services · ITAT

Sections most often in play

Section 115OSection 143(3)Section 144CSection 14ASection 234BSection 234CSection 271(1)(c)Section 37(1)

Judgments citing Telcordia Technologies India (P.) Ltd. v. Asstt. CIT

Agnity India Technologies Pvt. Ltd., Noida vs. DCIT, New Delhi

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

ITA 6485/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Jul 2016AY 2008-09

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 144C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-6485/Del/2012 (ASSESSMENT YEAR-2008-09) Agnity India Technologies Pvt.Ltd., vs DCIT, C-42, Sector-58, Noida. Circle-1(1), PAN-AABCB2399B New Delhi. (Appellant) (Respondent) Appellant by Sh.Rohit Tiwari, CA Respondent by Sh. A.M. Govil, CIT(DR) Date of Hearing 21.04.2016 Date of pronouncement 19.07.2016 O R D E R PER DIVA SINGH, JUDICIAL MEMBER The present appeal has been listed for hearing on remand pursuant to the order dated 05.08.2015 passed by the Ho…

M/S. Virage Logic International - India Branch Office, Noida vs. Jdit, New Delhi

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

ITA 6918/DEL/2014[2008-09]Status: DisposedITAT Delhi13 Jul 2016AY 2008-09

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-6918/Del/2014 (ASSESSMENT YEAR-2008-09) Virage Logic International- India vs Joint Director of Income Tax, Branch Office (Now known as Circle 2(2), Synopsys (India) Private Limited) International Taxation, A-36, Sector-64, New Delhi. Noida, Utter Pradesh-201307. PAN-AABCV8275E (Appellant) (Respondent) Shri Rohit Tiwari, CA Appellant by Respondent by Shri A.M. Govil, CIT(DR) Date of Hearing 19.04.2016 Date of pronouncement 13.07.2016 ORDER PER DIVA SINGH,…

Orange Business Services India Solutions Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeal filed by the assessee stands allowed

ITA 869/DEL/2016[2011-12]Status: DisposedITAT Delhi31 May 2016AY 2011-12

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri Amrendra Kumar, CIT DR
Section 144CSection 234BSection 271(1)Section 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.869/Del/2016 (Assessment Year 2011-12) Orange Business Services Vs. DCIT, Circle 3, India Solutions Pvt .Ltd., Gurgaon Tower B, 8th Floor, DLF Infinity Tower, Phase II, Sector 25, Gurgaon GIR / PAN :AABCE4540P (Appellant) (Respondent) Appellant by : Shri Kanchan Kaushal, CA Shri Rohit Tiwari, CA Ms. Shruti Knimta, Adv. Respondent by : Shri Amrendra Kumar, CIT DR Date of hearing: 03.05.2016 Date of Pronouncement: 31/05/2016 ORDER PER BEENA A. PILLAI,…

M/S. Fil India Business Services Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 6867/DEL/2014[2010-11]Status: DisposedITAT Delhi12 May 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :Asstt. Yr: 2010-11 Fil India Business Services Pvt. Ltd. Vs. Dcit Circle 11(1), 103, Ashoka Estate, Barakhamba Road, New Delhi. New Delhi-110001 Pan: Aabcf 3695 C ( Appellant ) (Respondent) Appellant By : Shri G.C. Srivastava Adv. Shri Daksh S. Bhardwaj Adv. & Shri Anubhav Jain Adv. Assessee By : Shri A.M. Govil Cit(Dr) Date Of Hearing : 31/03/2016. Date Of Order : 12/05/2016. O R D E R

For Appellant: Shri G.C. Srivastava Adv
Section 144C(5)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER Asstt. Yr: 2010-11 FIL India Business Services Pvt. Ltd. Vs. DCIT Circle 11(1), 103, Ashoka Estate, Barakhamba Road, New Delhi. New Delhi-110001 PAN: AABCF 3695 C ( Appellant ) (Respondent) Appellant by : Shri G.C. Srivastava Adv. Shri Daksh S. Bhardwaj Adv. & Shri Anubhav Jain Adv. Assessee by : Shri A.M. Govil CIT(DR) Date of hearing : 31/03/2016. Date of order : 12/05/2016. O R D E R PER S.V. MEHROTRA, A.M: This is assessee’s appeal against the assess…

Equant Solutions India Pvt Ltd, Gurgaon vs. DCIT, Gurgaon

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

ITA 1202/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jan 2016AY 2010-11

Bench: Sh. I. C. Sudhir, Jm & Sh. Prashant Maharishi, Am A.Y. :- 2010-11 Equant Solutions India Pvt. Ltd. Vs Dcit (Now Known As Orange Business Circle 3 Services India Solutions (P) Ltd. Tower-B, 8Th Floor, Infinity Tower, Gurgaon Phase-Ii, Sector-25 Gurgaon (Appellant) (Respondent) Pan No. Aabce540P Assessee By: Sh. Kanchan Kaushal Ca

For Appellant: Sh. Kanchan Kaushal CAFor Respondent: Sh. Amrendra Kumar, CIT, DR
Section 143(3)Section 144CSection 20ASection 234BSection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. I. C. SUDHIR, JM AND SH. PRASHANT MAHARISHI, AM A.Y. :- 2010-11 Equant Solutions India Pvt. Ltd. Vs DCIT (Now Known as Orange Business Circle 3 Services India Solutions (P) Ltd. Tower-B, 8th Floor, Infinity Tower, Gurgaon Phase-II, Sector-25 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AABCE540P Assessee by: Sh. Kanchan Kaushal CA Revenue by: Sh. Amrendra Kumar, CIT, DR Per Prashant Maharishi, AM: 01. This appeal is preferred by Assessee against order dated 30.01.2015 u/s 143(3) rws 144C of The Income Tax Act ( The Act, in short) of AO fr…