TIBCO Software India (P.) Ltd. v. DCIT

56 Taxmann.com 91Reported decision2015#9990 most cited

What is TIBCO Software India (P.) Ltd. v. DCIT authority for?

An uncontrolled transaction reflecting a loss is a normal incidence of business and should not be excluded as a comparable unless peculiar or abnormal circumstances are demonstrated. A company that is not consistently loss-making can be considered a comparable.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

TIBCO Software India Pvt Ltd v DCIT · 56 taxmann.com 91 · comparable selection · uncontrolled transaction · business loss · consistent loss making company · transfer pricing

Judgments citing TIBCO Software India (P.) Ltd. v. DCIT

DCIT Circle- 3(3)(1), Mumbai vs. M/S Reliance Corporate It Park Ltd., Navi Mumbai

In the result, the appeal by the Revenue is dismissed in terms of our aforesaid findings

ITA 1195/MUM/2020[2012-13]Status: DisposedITAT Mumbai05 Sept 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nimesh Vora a/wFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1195/Mum./2020 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ....Appellant Circle–3(3)(1), Mumbai v/s M/s. Reliance Corporate I.T. Park Ltd. Building no.4/5, TTC Industrial Area …………….Respondent Thane–Belapur Road, Rabale Navi Mumbai 400 701 PAN – AABCD7169H Cross Objection no.140/Mum./2021 (Arising out of ITA No.1195/Mum./2020) (Assessment Year : 2012–13) M/s. Reliance Corporate I.T. Park Ltd. ....Cross Objector Building no.4/5, TTC Industrial Area…

Assistant Commissioner of Income-Tax vs. M/S. John Deere India Pvt. Ltd., Pune

In the result, both the appeals are partly allowed

ITA 575/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2019AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 M/s.John Deere India Pvt. Ltd., ACIT, Circle-14, Cybercity, Magarpatta City, Pune Vs. Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) आयकर अपील सं. / ITA No.575/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 ACIT, Circle-14, M/s.John Deere India Pvt. Ltd., Pune Vs. Cybercity, Magarpatta City, Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) Assessee by Shri Nikh…

John Deere India Pvt. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals are partly allowed

ITA 518/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2019AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 M/s.John Deere India Pvt. Ltd., ACIT, Circle-14, Cybercity, Magarpatta City, Pune Vs. Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) आयकर अपील सं. / ITA No.575/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 ACIT, Circle-14, M/s.John Deere India Pvt. Ltd., Pune Vs. Cybercity, Magarpatta City, Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) Assessee by Shri Nikh…

Deputy Commissioner Income-Tax vs. Ventura (India) Pvt. Ltd., Pune

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

ITA 1800/PUN/2014[2009-10]Status: DisposedITAT Pune09 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1788/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Ventura (India) Pvt. Ltd., Wing C, Marisoft, Kalyani Nagar Annex, Vadgaon Sheri, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabce3274C Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

For Appellant: Shri Rajendra AgiwalFor Respondent: Mrs. Nirupama Kotru
Section 10ASection 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1788/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 Ventura (India) Pvt. Ltd., Wing C, Marisoft, Kalyani Nagar Annex, Vadgaon Sheri, अऩीऱाथी/Appellant Pune – 411014 …. PAN: AABCE3274C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune आयकर अपीऱ सं. / ITA No.1800/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 The Dy. Co…

Ventura (India) Private Ltd., Pune vs. Assistant Commissioner of Income-Tax

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

ITA 1788/PUN/2014[2009-10]Status: DisposedITAT Pune09 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1788/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Ventura (India) Pvt. Ltd., Wing C, Marisoft, Kalyani Nagar Annex, Vadgaon Sheri, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabce3274C Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune

For Appellant: Shri Rajendra AgiwalFor Respondent: Mrs. Nirupama Kotru
Section 10ASection 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1788/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 Ventura (India) Pvt. Ltd., Wing C, Marisoft, Kalyani Nagar Annex, Vadgaon Sheri, अऩीऱाथी/Appellant Pune – 411014 …. PAN: AABCE3274C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 7, Pune आयकर अपीऱ सं. / ITA No.1800/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 The Dy. Co…

Starent Networks (India) Pvt. Ltd., Pune vs. ACIT, Circle-6, Pune

In the result, appeal of assessee is partly allowed

ITA 164/PUN/2013[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.164/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Starent Networks (India) Pvt. Ltd., Plot No.P-17, Rajiv Gandhi Infotech Park, Phase I, Hinjewadi, अऩीऱाथी/Appellant Pune – 411057 …. Pan:Aaacn5937G Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 6, Pune

For Appellant: Shri Rajendra AgiwalFor Respondent: Ms. Nirupama Kotru, CIT
Section 10ASection 144C(13)Section 271

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.164/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 Starent Networks (India) Pvt. Ltd., Plot No.P-17, Rajiv Gandhi Infotech Park, Phase I, Hinjewadi, अऩीऱाथी/Appellant Pune – 411057 …. PAN:AAACN5937G Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 6, Pune अऩीऱाथी की ओर से / Appellant by : Shri Rajendra Agiwal प्रत्यथी की ओर से…

M/S. Amberpoint Technology India Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 762/PUN/2014[2009-10]Status: DisposedITAT Pune25 Jan 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

M/S. Amberpoint Technology India Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 761/PUN/2014[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

Deputy Commissioner of Income-Tax vs. Amber Point Technology India P. Ltd

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 757/PUN/2014[2009-10]Status: DisposedITAT Pune25 Jan 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

Deputy Commissioner of Income-Tax vs. Amber Point Technology India P. Ltd

In the result, appeals of assessee for both the years are partly allowed and appeals of Revenue in assessment year 2008-09 is partly allowed and in assessment year 2009-10 is dismissed

ITA 756/PUN/2014[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.756 & 757/Pun/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE सुश्री सुषमा चावला, न्याययक सदस्य, एवं श्री अयिल चतुवेदी, लेखा सदस्य, के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.756 & 757/PUN/2014 नििाारण वषा / Assessment Years : 2008-09 & 2009-10 The Deputy Commissioner of Income tax, अऩीऱाथी / Appellant Circle-1(1), Pune. … बिाम / V/s. Amber Point Technology India Pvt. Ltd. DLF Building No. 8, Tower C, Ground floor, DLF Cyber City, DLF Phase-II, … प्रत्यथी / Respondent Gurgaon- 122 002. PAN : AAFCA0749Q आयकर अपीऱ सं. / ITA Nos.761…

Shipnet Software Solutions India Pvt. Ltd., Chennai vs. DCIT, Chennai

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

ITA 3404/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Apr 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Pathlavath Peerya, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3404/Mds/2016 "नधा*रण वष* /Assessment Year: 2012-13 M/s.Shipnet Software Solutions India Vs. The Dy. Commissioner of Pvt. Ltd., No.2/4, Mount Towers, Income Tax, Corporate Mount Poonamallee Road, Circle-6(1), Manapakka, Chennai-600 089. Chennai-600 034. [PAN: AALCS 8600 A] (अपीलाथ-/Appellant) (./यथ-/Respondent) अपीलाथ- क0 ओर से/ A…