Trib.) Ltd. v. Dy. CIT 5. Willis Processing Services

57 SOT 339Income Tax Appellate Tribunal2013#10709 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 10BSection 143(3)Section 144C(13)Section 92B

Judgments citing Trib.) Ltd. v. Dy. CIT 5. Willis Processing Services

PARAMETRIC TECHNOLOGY (INDIA) PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), BENGALURU

ITA 2514/BANG/2024[2021-22]Status: DisposedITAT Bangalore24 Feb 2026AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyit(Tp)A No.2514/Bang/2024

For Appellant: Shri Darpan Kirpalani, CAFor Respondent: Dr. Divya K.J, CIT (DR)
Section 143(3)

…panies with the turnover filter of Rs. 1 to Rs. 200 crores should alone be considered as comparables, this proposition was diluted by the Mumbai bench of the Tribunal in the case of Willis Processing Services (I) (P.) Ltd. v. Dy. CIT [2013] 30 taxmann.com 350/57 SOT 339 (Mum. - Trib.)/[TS-49-ITAT- 2013(Mum)-TP] wherein it was held that the turnover band of Rs. 1 to Rs. 200 crores is bereft of any rationality as the application of this rule does not enable comparison of a company with Rs. 200 crores with another company having a turnover of Rs. 201 crores. It was further observed by the Hon'ble Tribunal that the t…

MPS TECHNOLOGIES LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed in terms of our above order

ITA 1385/CHNY/2014[2009-10]Status: DisposedITAT Chennai31 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1385/Chny/2014 (िनधा4रण वष4 / Assessment Year: 2009-10) M/S. Mps Technologies Ltd. Acit (Now Merged With Mps Ltd.) Company Circle-Iv(3), बनाम/ Rr Tower-4, 4Th Floor Super A, Chennai. Vs. 16&17, Tvk Industrial Estate, Guindy, Chennai – 600 032. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaecm-0205-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.1120/Chny/2014 (िनधा4रण वष4 / Assessment Year: 2009-10) Acit M/S. Mps Technologies Ltd. Company Circle-Iv(3), (Now Merged With Mps Ltd.) बनाम/ Rr Tower -4, 4Th Floor Super A, Chennai. Vs. 16&17, Tvk Industrial Estate, Guindy, Chennai – 600 032. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaecm-0205-A (अपीलाथ"/Appellant) : (""थ" / Respondent)

For Appellant: Shri S.P. Chidambaram (Advocate)-Ld. ARFor Respondent: Shri S. Palani Kumar- Ld. CIT-DR
Section 10ASection 143(3)Section 144C(5)

…rned DRP failed to appreciate that the Hon'ble Mumbai Tribunal in the case of Vodafone India Services (P) Ltd. v. DCIT (146 ITD 78), relying upon a co- ordinate Bench decision of the same Tribunal in the case of Willis Processing Services (I)(P) Ltd. v. DCIT (57 SOT 339), has held that 'a comparable cannot be excluded merely on ground of merger / amalgamation, unless the resultant company is functionally different'. 3.3. In the absence of any material to demonstrate that the resultant company in the case' of the two comparables are functionally different, the learned DRP ought to have upheld the action of the Ass…

ACIT, CHENNAI vs. MPS TECHNOLGOIES LTD., CHENNAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed in terms of our above order

ITA 1120/CHNY/2014[2009-10]Status: DisposedITAT Chennai31 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1385/Chny/2014 (िनधा4रण वष4 / Assessment Year: 2009-10) M/S. Mps Technologies Ltd. Acit (Now Merged With Mps Ltd.) Company Circle-Iv(3), बनाम/ Rr Tower-4, 4Th Floor Super A, Chennai. Vs. 16&17, Tvk Industrial Estate, Guindy, Chennai – 600 032. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaecm-0205-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.1120/Chny/2014 (िनधा4रण वष4 / Assessment Year: 2009-10) Acit M/S. Mps Technologies Ltd. Company Circle-Iv(3), (Now Merged With Mps Ltd.) बनाम/ Rr Tower -4, 4Th Floor Super A, Chennai. Vs. 16&17, Tvk Industrial Estate, Guindy, Chennai – 600 032. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaecm-0205-A (अपीलाथ"/Appellant) : (""थ" / Respondent)

For Appellant: Shri S.P. Chidambaram (Advocate)-Ld. ARFor Respondent: Shri S. Palani Kumar- Ld. CIT-DR
Section 10ASection 143(3)Section 144C(5)

…rned DRP failed to appreciate that the Hon'ble Mumbai Tribunal in the case of Vodafone India Services (P) Ltd. v. DCIT (146 ITD 78), relying upon a co- ordinate Bench decision of the same Tribunal in the case of Willis Processing Services (I)(P) Ltd. v. DCIT (57 SOT 339), has held that 'a comparable cannot be excluded merely on ground of merger / amalgamation, unless the resultant company is functionally different'. 3.3. In the absence of any material to demonstrate that the resultant company in the case' of the two comparables are functionally different, the learned DRP ought to have upheld the action of the Ass…

COMPUTERLAND UK LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT)-1,, PUNE

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

ITA 2505/PUN/2017[2013-14]Status: DisposedITAT Pune06 Dec 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 2505/Pun/2017 धनधाारण वषा / Assessment Year : 2013-14 Computerland Uk Limited C/O. Ventura India Private Limited Commerzone, Building No. 2 & 7, 1St Floor, Survey No.144 & 145, Samrat Ashoka Path, Off. Airport Road, Yerwada, Pune-411 014. Pan : Aaecc4565H .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Rajiv Kumar
Section 144C(5)

…es of : a) Diagio India Private Limited Vs. ACIT (2011) 47 SOT 252 (Mum) b) 24/7 Customer.com (p) Ltd. Vs. DCIT 144 ITD 344 (Bang) c) Exonn Mobil Company India (P) Ltd. Vs. DCIT (2021) 46 SOT 294 (Mum) d) Wills Processing Services (I) (P) Ltd. Vs. DCIT (2013) 57 SOT 339 (Mum) 6.10.2 These decisions hold that as long as a company is functionally comparable, it should be included in the set of the comparable companies, whether it has incurred losses or has earned super-normal profits. Further, the hon'ble special Bench of Mumbai ITAT held in the case of Maersk Global Centres (India) Private Limited vs ACIT that th…

DCIT, BANGALORE vs. M/S AZTEC SOFT LIMITED, BANGALORE

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 878/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Oct 2020AY 2005-06

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…dia [2016] 70 taxmann.com 189 14.3 Pvt. Ltd. v. ITO (Bang. - Trib.) 4. Societe Generale Global [2016] 69 taxmann.com 336 10 Solution Centre (P.) (Bang. - Trib.) Ltd. v. Dy. CIT 5. Willis Processing Services [2013] 30 tamann.com 47 (I) (P.) Ltd. v. Dy. CIT 350/57 SOT 339 (Mum.) 6. Capgemini India (P.) [2015] 58 taxmann.com 4.3 Ltd. v. Asstt. CIT 175/232 Taxman 149 (Bom.) 17.2 The learned DR also filed before us a note contending that in software industry, size has no influence on the margins earned by an entity. According to him economies of scale are relevant only in capital intensive companies which have substa…

DCIT, BANGALORE vs. SRI. JIVHESHWARA CREDIT CO-OPERATIVE SOCIETY LTD.,, BANGALORE

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 349/BANG/2014[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…dia [2016] 70 taxmann.com 189 14.3 Pvt. Ltd. v. ITO (Bang. - Trib.) 4. Societe Generale Global [2016] 69 taxmann.com 336 10 Solution Centre (P.) (Bang. - Trib.) Ltd. v. Dy. CIT 5. Willis Processing Services [2013] 30 tamann.com 47 (I) (P.) Ltd. v. Dy. CIT 350/57 SOT 339 (Mum.) 6. Capgemini India (P.) [2015] 58 taxmann.com 4.3 Ltd. v. Asstt. CIT 175/232 Taxman 149 (Bom.) 17.2 The learned DR also filed before us a note contending that in software industry, size has no influence on the margins earned by an entity. According to him economies of scale are relevant only in capital intensive companies which have substa…

M/S YOKOGAWA IA TECHNOLOGIES INDIA PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER O INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, the appeal of the assessee is treated as allowed

ITA 2500/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 Oct 2019AY 2010-11

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 154

…treet’s analysis was held to be proper. The co- ordinate bench also examined the contrary decisions rendered by other benches of Tribunal (including the decision rendered by Mumbai bench of Tribunal in the case of Willis Processing Services (I) (P) Ltd (2013)(57 SOT 339), which was relied on by Ld. DRP) and held them to be per-incurium as they ignored the decision rendered in the case of Genesis Integrating Systems (India) Pvt. Ltd. Finally, the Tribunal held in the case of Autodesk India (P) Ltd (supra) that the application of turnover filter as per the ratio laid down in the case of Genesys Integrating Systems…

M/S. ACUSIS SOFTWARE INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

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

ITA 1287/BANG/2010[2006-07]Status: DisposedITAT Bangalore09 Nov 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)
Section 10ASection 143(3)Section 92C

…hich include data convergent, data entry, electronic convergent, imaging, page composing, etc. in support of his contention, he has relied upon the decision of Bombay Benches of this Tribunal in the case of Willis Processing Services (I) Pvt. Ltd. Vs. DCIT 57 SOT 339. 9.2 On the other hand, the ld. DR has submitted that in reply to Notice under Section 133(6) this company has clearly stated that this company is engaged in the business of providing ITES and therefore this company is functionally comparable. 9.3 We have considered the rival submissions as well as the relevant material on record. We find fro…

INTEVA PRODUCTS INDIA AUTOMOTIVE PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of assessee and revenue are partly allowed

ITA 83/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Jul 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri P. Chandrashekar, CIT (D.R)
Section 143(3)Section 144C

…or inclusion of a company in the list of comparables. In support of his contention, he has relied 24 IT (TP) A Nos.83 & 136/Bang/2015 upon the decision of the Mumbai Benches of this Tribunal in the case of Willis Processing Services India Pvt. Ltd. Vs. DCIT 57 SOT 339 and submitted that the economies of scales are not available in case of the services providing sector as there is no fixed cost impact on the price. He has further contended that the revenue from the product sale is only less than 5% which is insignificant and further the R & D expenditure is only 2.1% of the sale. Therefore more than 95% of the…

DCIT vs. M/S NOVO NORDISK INDIA PVT. LTD.,, BANGALORE

ITA 1222/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Jun 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Respondent: Shri S.R.Kuruppusamy, JCIT(DR)
Section 133(6)

…does not enable comparison of a company with Rs.200 crores with another company having a turnover of Rs.201 crores. Learned DR relied on the decision of the Mumbai bench of the Tribunal in the case of Willis Processing Services (I) (P) Ltd., vs. Dy.CIT (2013) 57 SOT 339 and the decision in the case of Societe General Global Solution Centre (P) Ltd., vs. Dy.CIT (2016)(69 taxman.com 336)(Bang.) [to which both of us are party]. 11. On the other hand, learned counsel for assessee submitted that M/s.Coral Hubs Ltd., M/s.M/s.Eclerx Services Ltd., M/s.Infosys BPO Ltd., and M/s.Wipro Ltd.(seg.) are not IT(TP)A No.1222/B…

Trib.) Ltd. v. Dy. CIT 5. Willis Processing Services (57 SOT 339) — Cited in 10 Judgments | BharatTax