Trib.) and ITO v. Interwoven Software Services (India) (P.) Ltd.

74 Taxmann.com 103Reported decision2016#5309 most cited

What is Trib.) and ITO v. Interwoven Software Services (India) (P.) Ltd. authority for?

A company engaged in trading activities is functionally dissimilar to an assessee involved in marketing and sales support services and should be excluded as a comparable in transfer pricing analysis.

22

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

ITO v. Interwoven Software Services India (P.) Ltd · 74 taxmann.com 103 · transfer pricing · comparable company · functional dissimilarity · trading activity · marketing and sales services · section 92CA · section 92

Issues it is cited on

comparable companiestransfer pricing adjustmenttnmmsection 92casection 92international transactiontransferopportunity of being heardcompanyindiasection 143business

Judgments citing Trib.) and ITO v. Interwoven Software Services (India) (P.) Ltd.

DCIT 10(3)(2), Mumbai vs. Pangea 3 Legal Database Systems P. Ltd, Mumbai

ITA 431/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am आयकर अपील सुं/ Ita No. 484/Mum/2016 (यनिाारण बर्ा / Assessment Year 2011-12) प्रत्याक्षेप सM. / Co No. 24/Mum/2016 (Arising In Ita No. 431/Mum/2016 For Ay 2011-12)

For Appellant: Shri MP Lohia &For Respondent: Shri Rajneesh Yadav, DR
Section 143(3)Section 144C

…आयकर अपीलीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री महावीर ससुंह, न्याययक सदस्य एवुं श्री मनोज क मार अग्रवाल, लेखा सदस्य के समक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सुं/ ITA No. 484/Mum/2016 (यनिाारण बर्ा / Assessment Year 2011-12) प्रत्याक्षेप सM. / CO No. 24/Mum/2016 (Arising in ITA No. 431/Mum/2016 for AY 2011-12) Pangea3 Legal Database Systems Private Limited, Level 3, Tower II, Phase II, Raiaskaran ……………. Appellant Tech Park, Saki naka, Andheri-Kurla Road, / अपीलाथी Andheri (East), Mumbai-400 072 स्थायी लेखा सुं /PAN…

Scancafe Digital Solutions Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal filed by the revenue is partly allowed

ITA 502/BANG/2015[2010-11]Status: DisposedITAT Bangalore12 Apr 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri G.Kamaladhar, Standing Counsel
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.502/Bang/2015 (Assessment year: 2010-11) and Cross Objn.No.139/Bang/2015 (In IT(TP)A No.502/Bang/2015) (Assessment year: 2010-11) M/s.Scancafe Digital Solutions Pvt. Ltd. Ground Floor, Neil Rao Towers, Plot No.118, Road No.03, EPIP Phase-1, Whitefield Main Road, Bengaluru-560066 … Appellant PAN:AAKCS 5398 E Vs. Income-tax Officer, Ward 6(1)(1), Bengaluru. … Respondent AND IT(TP)A No.450/Bang/2015 (Assessment year: 2010-11) (By the Revenue) Assessee by : S…