Telcordia Technologies Pvt. Ltd. v. ACIT

137 ITD 1Income Tax Appellate Tribunal2012#3485 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Telcordia Technologies Pvt. Ltd. v. ACIT

CARL ZEISS INDIA (BANGALORE) PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 192/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 192/Bang/2022 Assessment Year : 2017-18 M/S. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner Of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. Pan: Aadcc6152H Appellant Respondent : Shri Nageshwar Rao, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 12-04-2023 Date Of Pronouncement : 16-06-2023 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Assessment Order Dated 25.01.2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Carl Zeiss India (Bangalore) Private Limited (Hereinafter Referred To As "Carl Zeiss India" Or "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National Faceless Center, Delhi (Hereinafter Referred To As "Ld. Assessing Officer" Or The "Ld. Ao"), Dated 25 January 2022 For The Assessment Year ("Ay")

For Respondent: Shri Nageshwar Rao

Section 143(3)Section 144BSection 144C(13)Section 144C(5)

…ell as the comparable, the error in the margins of the relevant year are taken care of. This view of the Panel finds support from several decisions ofthe Hon'ble ITAT, for example in the case of M/s Telcordia Technologies India Pvt. Limited 22 taxmann.com 96/ 137 ITD 1 (Mum)is squarely applicable to the assessee case in which it was decided that the provision for doubtful debt cannot form part of operating cost. Further, In the case of Thyssen Krupp Industries India Pvt Ltd, [2013] 33 taxmann.com 107 the Hon'ble Mumbai Tribunal held that provision for doubtful debts is to be considered as non-operating in nature…

APPLIED MATERIALS INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, ground Nos

ITA 182/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Aliasgar Rampurawala, CAFor Respondent: Shri. Sunil Kumar Singh, CIT-2 (DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 192Section 195Section 40aSection 9(1)(vii)Section 92C

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 31. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. (supra). 32. We have heard the ld. DR as well as l…

M/S. APPLIED MATERIALS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

ITA 2582/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

AMERICAN POWER CONVERSION (INDIA) PRIVATE LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, appeal of the assessee stands partly allowed as indicated herein above

ITA 1111/BANG/2012[2008-09]Status: DisposedITAT Bangalore28 Feb 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1111/Bang/2012 Assessment Year : 2008-09

For Appellant: Shri Ketan Ved, CA

Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 1111/Bang/2012 Assessment Year : 2008-09 M/s. Schneider Electric IT Business India Pvt. Ltd., [formerly known as The Additional American Power Commissioner of Conversion (India) Pvt. Income Tax, Ltd.] LTU, 187/3 & 188/3, Jigani, Vs. Bangalore. Bangalore – 562 106. PAN: AACCA6398Q APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA : Shri Sumer Singh Meena, Revenue by CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BE…

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 92C

…ties as well as the comparable, the error in the margins of the relevant year are taken care of. This view also finds support from several decisions of the Hon'ble ITAT, including in the case of M/s Telcordia Technologies India Pvt. Limited 22 taxmann.com 96/ 137 ITD 1 (Mum), in which it was decided that the provision for doubtful debt cannot form part of operating cost. Further, in the case of Thyssen Krupp Industries India Pvt. Ltd., [2013] 33 taxmann.com 107, the Mumbai Tribunal held that the provision for doubtful debts is to be considered as non- operating in nature because it is only a provision. While work…

M/S MFORMATION SOFTWARE TECHNOLOGIES INDIA PVT LTD ,BANGALORE vs. OFFICE OF THE COMMISSIONER OF INCOME TAX (A)-4, BANGALORE

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

ITA 450/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Oct 2021AY 2010-11

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 31. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies (P.) Ltd. (supra). 32. We have heard the ld. DR as well as l…

M/S MFORMATION SOFTWARE TECHNOLOGIES INDIA PVT LTD,BANGALORE vs. COMMISSIONER OF INCOME TAX (APPEALS)-4, BANGALORE

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

ITA 1214/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Oct 2021AY 2011-12

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 31. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies (P.) Ltd. (supra). 32. We have heard the ld. DR as well as l…

M/S MICROSHIP TECHNOLOGY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 323/BANG/2019[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Smt. Tanmay Rajkumar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(3)Section 254Section 92CSection 92D

…I: ITA No. 869 (Delhi) of 2016 • 24/7 Customer.com Pvt. Ltd : ITA No. 227/Bang/2010 • DCIT vs PMC – Sierra India Pvt. Ltd. : lT(TP)A No. 882/Bang/2013 • Lam Research vs DCIT: IT(TP)A No. 1437/Bang/2014 • Telecordia Technologies India Pvt. Ltd. vs ACII: [2012] 137 ITD 1 (Mumbai) CIT vs Agnity India Technologies (P.) Ltd: [2013] 262 CTR 291 (Delhi) (3) KALS Information Systems Ltd. 21. The assessee raised objections against this company on the ground that this company is engaged in the development of software and software products. Further, this company consists of STPI unit and also having a training centre engag…

LOGIX MICROSYSTEMS LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal is partly allowed

ITA 186/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Jan 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.453/Bang/2015 & It(Tp)A No.186/Bang/2016 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri L. Bharath, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92C

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 16. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. (supra). 17. We have heard the ld. DR as well as l…

LOGIX MICROSYSTEMS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal is partly allowed

ITA 453/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Jan 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.453/Bang/2015 & It(Tp)A No.186/Bang/2016 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri L. Bharath, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92C

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 16. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. (supra). 17. We have heard the ld. DR as well as l…

M/S MANN & HUMMEL FILTER PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

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

ITA 466/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Nov 2019AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S. Mann & Hummel Filter Private Vs. Dy. Commissioner Of Limited, Income Tax, 2Nd Floor, Prasad Enclave, Circle 4(1)(2), 118, 119 Industrial Suburb, Bangalore. 2Nd Stage, 5Th Main, Yeshwantpura, Bangalore-560 022 Pan Aaecm4056D (Appellant) (Respondent)

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri M. Vijay Kumar, Addl. CIT (D.R)

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

EMULEX COMMUNICATIONS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 230/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER IT(TP)A Nos. and Appellant Respondent Assessment year 230/Bang/2015 M/s. Emulex Communications Income-tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. PAN : AACCA 9990 L 152/Bang/2015 Income-tax Officer, M/s. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. PAN : AACCA 9990 L Revenue by : Shri. C. H. Sundar Rao, CIT-DR(ITAT)(B…

ITO, BANGALORE vs. M/S EMULEX COMMUNICATIONS PVT. LTD.,, BANGALORE

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 152/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)

Section 143(3)Section 144C(13)

THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S EQUANT SOLUTIONS INDIA PVT LTD

Appeals stand disposed of in the above terms

ITA/419/2016HC Punjab & Haryana30 Oct 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

…ITA No.419 of 2016 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 30.10.2019 1. ITA No.419 of 2016 (O&M) The Principal Commissioner of Income Tax, Gurgaon ...... Appellant versus M/s Equant Solutions India Pvt. Ltd. ...... Respondent 2. ITA No.405 of 2016 (O&M) The Principal Commissioner of Income Tax, Gurgaon ...... Appellant versus M/s Orange Business Services India Solutions (P) Ltd. ...... Respondent 3. ITA No.405 of 2018 (O&M) Orange Business Services India Solutions Pvt. Ltd. ...... Appellant versus Deputy Commissioner of Inco…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU vs. M/S. CSG SYSTEMS INTERNATIONAL PRIVATE LIMITED , BENGALURU

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2643/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jul 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate

Section 250Section 253Section 92C(3)(a)

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 16. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. (supra). 17. We have heard the ld. DR as well as l…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU vs. M/S. CSG SYSTEMS INTERNATIONAL PRIVATE LIMITED, BENGALURU

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2642/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate

Section 250Section 253Section 92C(3)(a)

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 16. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. (supra). 17. We have heard the ld. DR as well as l…

CSG SYSTEMS INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), BANGALORE

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2026/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate

Section 250Section 253Section 92C(3)(a)

…rsified activities including product design service, innovation design, engineering service, visual computing labs, etc. The assessee also placed reliance on the decision of Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. v. ACIT, 137 ITD 1 (Mum). 16. The DRP found that this company is not functionally comparable with assessee company as it is engaged in diversified activities even in the software development services. The DRP has followed the decision of the Mumbai Bench of the Tribunal in the case of Telcordia Technologies Pvt. Ltd. (supra). 17. We have heard the ld. DR as well as l…

DUN & BRADSTREET INFORMATION SERVICES INDIA P.LTD,MUMBAI vs. DCIT 8(1), MUMBAI

The appeal stands partly allowed

ITA 3593/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jun 2019AY 2007-08

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Farrokh V. Irani–Ld. ARFor Respondent: Shri Ganesh S. Bare-Sr.AR

Section 133(6)Section 92C(2)

…the very same assessment year has held this company not to be a comparable to a software development service provider. In this context, he relied upon the following decisions:— (i) Telcordia Technologies India (P.) Ltd. v. Asstt. CIT [2012] 22 taxmann.com 96/137 ITD 1 (Mum.) (ii) Sumtotal Systems India (P.) Ltd. v. Asstt. CIT [2014] 46 taxmann.com 231/65 SOT 48 (URO) (Hyd. - Trib.) (iii) LSI Technologies India (P.) Ltd. v. ITO [2015] 60 taxmann. com 405 (Bang. - Trib.) (iv) CAPCO IT Services India (P.) Ltd. v. ITO [2017] 79 taxmann.com 214 (Bang. - Trib.) (v) Global Logic India (P.) Ltd. v. Asstt. CIT [2015] 56…

THE PR COMMISSIONER OF INCOME -TAX CIT (A) vs. M/S ACUSIS SOFTWARE INDIA PVT. LTD.

ITA/443/2017HC Karnataka02 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260Section 260A

…Vs. Dy. CIT [2012] 2o taxman.com 715/53 SOT 159 (Bang.-Trib) (b) Kodiak Networks (India) (P.) Ltd, V. Asstt.CIT[2012] 18 taxmann.com 32/51 SOT 191 (Bang-Trib.) (c) Telcordia Technologies India (P.) Ltd., V.Asstt. CIT [2012] 22 taxmann.com 96/137 ITD 1 (Mum.-Trib.) We do not find any reason to differ with the ratio laid down in the above cases. Therefore, we direct the TPO/AO to exclude this company from the list of the comparables.” v) M/s. Mapro Industries Limited: The assessee company had pleaded for inclusion of this company as functionally comparable with the ass…

BRISTLECONE INDIA LIMITED,MUMBAI vs. ACIT, CIR- 2(1)(1), MUMBAI

ITA 1670/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Jan 2018AY 2010-11

Bench: S/Sh. Rajendra & Amarjit Singhआयकर अपील अपील संसंसंसं./I.T.A./1670/Mum/2015, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S.Bristlecone India Limited, A.C.I.T, 2Nd Floor, Techniplex I, Circle-2(1)(1), Aayakar Bhavan, M.K.Road, Techniplex Complex, Vs. Mumbai- 400 020. Off Ceer Savarkar Flyover, Goregaon West, Mumbai – 400 062. Pan: Aaacm5186E (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri V.Jenardhanan Assessee By: Shri H.P.Mahajani सुनवाई क" तारीख / Date Of Hearing: 10/11/2017 घोषणा क" तारीख / Date Of Pronouncement: 24/01/2018 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order Of The Assessing Officer (Ao), Dated 20.01.2015, Passed U/S.143(3) R.W.S 144C(13)Of The Act,The Assessee Has Filed The Present Appeal.Assessee-Company,Engaged In Rendering Software Services,Filed Its Original Return On 29.09.2010, Declaring Total Income Of Rs. 72.92 Lakhs.Later On,A Revised Return Was Filed On 17.03.2011.The Ao Completed The Assessment, Determining Its Income At Rs.5.84 Crores.

For Appellant: Shri H.P.MahajaniFor Respondent: Shri V.Jenardhanan

Section 143(3)Section 254(1)

…ndia P.Ltd.(ITA 2279/PN/2012- A.Y.2008-09);3DPLM Software Solutions Ltd.(ITA/1303/Bang/2012-AY.08-09);PTC Software India Pvt.Ltd.(ITA 336/PN/2014)(A.Y.09-10);Equant solutions Private Ltd.(ITA/1202/Del/ 2015 AY.10-11);Telecordia Technologies India Pvt. Limited(137 ITD 1);Sunlife India Services Centre (P.)Ltd.,(ITA/750/2015/Del;AY.10-11);Lionbridge Technologies Pvt.Ltd.(ITA/1303/Bang/2012, -AY.08-09),Parexcel International(India)P.Ltd.(ITA/1918/Hyd/2014,AY.10-11-dated,8/1/2016) ; TIBCO Software(India)Pvt.Ltd.(ITA/94/PN/2014,A.Y.09-10-dtd.10/4/15);Actis Global services Pvt.Ltd.(ITA/6175/Del/2015,AY.11-12dated29/7/20…

Showing 1–20 of 34 · Page 1 of 2