Trib.) and Cummins Turbo Technologies Ltd. v. DCIT (IT)

53 Taxmann.com 492Income Tax Appellate Tribunal2015#11705 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2021.

Judgments citing Trib.) and Cummins Turbo Technologies Ltd. v. DCIT (IT)

Fujitsu India Pvt. Ltd., Gurgaon vs. ACIT, Circle-9(2), New Delhi

The appeal of the assessee is partly allowed

ITA 7363/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri K. M. Gupta, AdvocateFor Respondent: Shri Surendra Pal [CIT] –
Section 143(3)Section 144CSection 234ASection 274Section 27i

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH ―I–1‖: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7363/Del/2018 (Assessment Year: 2014-15) Fujitsu India Private ACIT, Limited, Vs. Circle : 9 (2), 3rd Floor, Building No. 9B, New Delhi. Phase–III, DLF Cyber City, Gurgaon, Haryana – 122 002. PAN: AAACF4170D (Appellant) (Respondent) Assessee by : Shri K. M. Gupta, Advocate; Department by : Shri Surendra Pal [CIT] – DR Date of Hearing : 14/10/2021 Date of pronouncement : 23/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

DCIT, New Delhi vs. M/S. Rsm Mcgladrey Financial Process Outsourcing India Pvt. Ltd., Mumbai

Appeal stands dismissed in view of the law tax effect

ITA 3188/DEL/2017[2007-08]Status: DisposedITAT Delhi26 May 2020AY 2007-08

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’: NEW DELHI BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER Quatrro Business Support Dy. CIT-8(3), Solutions Private Limited Mumbai. (formerly known as FPO Vs. Business Solutions India Pvt. Ltd. Previously known as RSM Mc Gladrey Financial Process Outsourcing India Pvt. Ltd. as per original order) Plot No.264, Sector-22, Gurgaon, Haryana-122015. PAN –AAACA 3684P (Appellant) (Respondent) Dy. CIT, M/s Quatrro Business Circle-20(2), New Delhi Private Limited (formerly Vs. known as FPO Business Solutions India Pvt. Ltd.…

Rsm Mcgladrey Financial Process Outsourcing India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Appeal stands dismissed in view of the law tax effect

ITA 3174/DEL/2017[2007-08]Status: DisposedITAT Delhi26 May 2020AY 2007-08

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’: NEW DELHI BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER Quatrro Business Support Dy. CIT-8(3), Solutions Private Limited Mumbai. (formerly known as FPO Vs. Business Solutions India Pvt. Ltd. Previously known as RSM Mc Gladrey Financial Process Outsourcing India Pvt. Ltd. as per original order) Plot No.264, Sector-22, Gurgaon, Haryana-122015. PAN –AAACA 3684P (Appellant) (Respondent) Dy. CIT, M/s Quatrro Business Circle-20(2), New Delhi Private Limited (formerly Vs. known as FPO Business Solutions India Pvt. Ltd.…

DCIT Cen Cir 1(1), Mumbai vs. Technip India Ltd, Mumbai

In the result, Revenue’s appeal and assessee’s cross objection are allowed for statistical purposes

ITA 594/MUM/2015[2008-09]Status: DisposedITAT Mumbai31 Jul 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Farookh Irani a/wFor Respondent: Shri Nilu Jaggi
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.594 and 595/Mum./2015 (Assessment Year : 2008–09 and 2010–11) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(1), Mumbai v/s Technip India Ltd. (Amalgamated with Technip E&C India Ltd.) Unit no.602, Wing–A ……………. Respondent Bomrang Chandivali, Form Road Andheri (E), Mumbai 400 072 PAN – AAICS7355M C.O. no.64 and 65/Mum./2016 (Arising out of ITA no.594 and 595/Mum./2015) (Assessment Year : 2008–09 and 2010–11) Technip India Ltd. (Amalgamated w…

Kpit Cummins Global Business Solutions Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

ITA 525/PUN/2014[2009-10]Status: DisposedITAT Pune09 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT
Section 10ASection 143(3)Section 37(1)Section 92CSection 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, 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.246/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 KPIT Cummins Global Business Solutions Ltd. (Now merged with KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase 1, MIDC, Hinjewadi, Phase 1 Road, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AACCK6967F Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(…

Assistant Commissioner of Income-Tax vs. M/S. Kpit Technologies Ltd., Pune

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

ITA 459/PUN/2014[2009-10]Status: DisposedITAT Pune09 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT
Section 10ASection 143(3)Section 37(1)Section 92CSection 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, 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.246/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 KPIT Cummins Global Business Solutions Ltd. (Now merged with KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase 1, MIDC, Hinjewadi, Phase 1 Road, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AACCK6967F Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(…

Kpit Cummins Global Business Solutions Ltd., (Now Merged With Kpit Cummins Infosystems Ltd), Pune vs. ACIT, Circle 11(1), Pune

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

ITA 246/PUN/2013[2008-09]Status: DisposedITAT Pune09 Apr 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT
Section 10ASection 143(3)Section 37(1)Section 92CSection 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, 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.246/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 KPIT Cummins Global Business Solutions Ltd. (Now merged with KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase 1, MIDC, Hinjewadi, Phase 1 Road, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AACCK6967F Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(…

American Express (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee is partly allowed

ITA 1868/DEL/2015[2007-08]Status: DisposedITAT Delhi06 Jul 2017AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishiamerican Express (India) Pvt. Ltd, Vs. Dcit, Metropolitan Saket, 7Th Floor, Circle-2(2), Office Block, District Centre, New Delhi Saket, New Delhi Pan:Aaaca8163F (Appellant) (Respondent) Dcit, Vs. American Express (India) Pvt. Circle-2(2), Ltd, New Delhi Metropolitan Saket, 7Th Floor, Office Block, District Centre, Saket, New Delhi Pan: Aaaca8163F (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri TM Shivakumar, CIT DR
Section 10Section 143Section 143(3)Section 144CSection 92C

…capital market. It is further stated that it charges business development fee of 20% of the total cost and therefore its revenue model is also dismissed. we further relied on the decision of the coordinate bench in case of Cummins Turbo Technologies Vs. DCIT 53 Taxmann.com 492 (Pune) wherein, para No. 29 the above comparable were excluded. 52. The ld DR vehemently submitted that the comparable is functionally comparable and therefore, it cannot be excluded. 53. We have carefully considered the rival contentions. We have also perused the annual financial statement of the company for year ended on 31.03.2007 at pa…

Icc India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 25/DEL/2012[2007-08]Status: DisposedITAT Delhi30 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Icc India Pvt. Ltd., Vs Dcit, (Now Known As Mps Ltd.) Circle -11(1), Nsic/Stp Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (Pan: Aaaci1843G) (Appellant) (Respondent) Appellant By: Ms Vandana Bhandari, Ca Respondent By: Shri S.R. Senapati, Sr. Dr

For Appellant: Ms Vandana Bhandari, CAFor Respondent: Shri S.R. Senapati, Sr. DR

…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 AY: 2007-08 ICC India Pvt. Ltd., vs DCIT, (Now known as MPS Ltd.) Circle -11(1), NSIC/STP Complex, C.R. Building, Okhla Industrial Estate, New Delhi. New Delhi. (PAN: AAACI1843G) (Appellant) (Respondent) Appellant by: Ms Vandana Bhandari, CA Respondent by: Shri S.R. Senapati, Sr. DR Date of hearing: 30.03.2016 Date of pronouncement: ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by the assessee subsequent…

Trib.) and Cummins Turbo Technologies Ltd. v. DCIT (IT) (53 Taxmann.com 492) — Cited in 9 Judgments | BharatTax