Trib.) (para 6), (v) AdviceAmericaSoftwareDevelopmentCenter (P.) Ltd. v. ITO

94 Taxmann.com 179Income Tax Appellate Tribunal2018#10805 most cited

What is Trib.) (para 6), (v) AdviceAmericaSoftwareDevelopmentCenter (P.) Ltd. v. ITO authority for?

A software development company with its own intangibles is not a good comparable for a contract service provider operating based on specific client instructions, due to functional differences.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2021.

Also referred to as

Advice America Software Development Center (P.) Ltd. v. ITO · ITAT · 2018 · 94 Taxmann.com 179 · comparable selection · functional comparability · software development · intangibles · contract service provider

Judgments citing Trib.) (para 6), (v) AdviceAmericaSoftwareDevelopmentCenter (P.) Ltd. v. ITO

Oakton Global Technology Services Centre (India) Pvt.Ltd., Hyd, Hyderabad vs. ACIT, Cirlce-16(2), Hyd, Hyderabad

Appeal is partly allowed in above terms

ITA 436/HYD/2016[2011-12]Status: DisposedITAT Hyderabad16 Nov 2021AY 2011-12

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) M/S. Oakton Global Technology Services Centre (Inia) Pvt. Ltd., Hyderabad-500 033 Pan Aaaco4424H …..Appellant. Vs. Asst. Commissioner Of Income Tax, Circle 16(2), Hyderabad. ..Respondent. Appellant By : Shri Ravi Bharadwaj (A.R.) Respondent By : Shri Yvst Sai. (D.R) Date Of Hearing : 07.10.2021. Date Of Pronouncement :16.11.2021. O R D E R Per S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2011-12 Arises From The Assessment Order Of Acit, Circle 16(2), Hyderabad’S Order Dt.28.01.2016 In Proceedings Under Section 143(3) R.W.S. 92Ca(3) R.W.S. 144C(5) Of The Income Tax Act, 1961 (‘The Act’).

For Appellant: Shri Ravi Bharadwaj (A.R.)For Respondent: Shri YVST Sai. (D.R)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) M/s. Oakton Global Technology Services Centre (Inia) Pvt. Ltd., Hyderabad-500 033 PAN AAACO4424H …..Appellant. Vs. Asst. Commissioner of Income Tax, Circle 16(2), Hyderabad. ..Respondent. Appellant By : Shri Ravi Bharadwaj (A.R.) Respondent By : Shri YVST Sai. (D.R) Date of Hearing : 07.10.2021. Date of Pronouncement :16.11.2021. O R D E R Per S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2011-12 arises from the Assessment Orde…

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Huawei Technologies India Pvt Ltd, Bangalore

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

ITA 2140/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

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

ITA 2051/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1940/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Aug 2021AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Syniverse Mobile Solutions Pvt. Ltd., (Earlier Known As Mach Mobile Solution Pvt.Ltd., Hyd, Hyderabad vs. DCIT, Circle-3(2), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 475/HYD/2016[2011-12]Status: DisposedITAT Hyderabad09 Nov 2020AY 2011-12

Bench: Shri P. Madhavi Devi & D.S. Sunder Singh(Through Video Conference) Assessment Year: 2011-12 Syniverse Technologies Service Vs. Dy. Commissioner Of Income- (India) Pvt. Ltd., (Formerly Tax, Circle – 3(2), Hyderabad. Known As Syniverse Mobile Solutions Pvt. Ltd.), Hyderabad.

For Appellant: Shri Aliasger RampurwalaFor Respondent: Shri YVST Sai
Section 143(3)Section 144C(13)Section 92D

…/Hyd/2016 Syniverse Technologies Services (India) Pvt. Ltd. from the final list of comparables. The ld. DR had relied upon the decision of the coordinate bench at Bangalore in the case of Advice America Software Development Centre (P) Ltd., reported in [2018] 94 Taxmann.com 179 (Bangalore Trib.). However, we find that the AY in the said case was 2013-14 whereas the AY before us is 2011-12. Therefore, the said decision cannot be applied to the AY before us. 8. The next company, which is sought to be excluded as comparable from the final list of comparables is, Sasken Communication Technologies Ltd. The objection…

D.E.Shaw India Private Limited(Formely Known As D.E.Shaw India Software Private Limited), Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

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

ITA 2206/HYD/2017[2013-14]Status: DisposedITAT Hyderabad30 Sept 2020AY 2013-14

Bench: Shri P. Madhavi Devi & D.S. Sunder Singh(Through Video Conference) Assessment Year: 2013-14 De Shaw India Pvt. Ltd., Vs. Asst. Commissioner Of Income- (Formerly Known As De Shaw Tax, Circle – 17(1), India Software Pvt. Ltd.), Hyderabad. Hyderabad.

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri YVST Sai
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND D.S. SUNDER SINGH, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) Assessment Year: 2013-14 DE Shaw India Pvt. Ltd., vs. Asst. Commissioner of Income- (Formerly known as DE Shaw tax, Circle – 17(1), India Software Pvt. Ltd.), Hyderabad. Hyderabad. PAN – AAACD 7214J (Appellant) (Respondent) Assessee by : Shri Vikram Vijayaraghavan Revenue by : Shri YVST Sai Date of hearing : 08-09-2020 Date of pronouncement : 30-09-2020 ORDER PER D.S. SUNDER SINGH, A.M. This appeal of the assessee is directed a…

M/S Cisco Video Technologies India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 2503/BANG/2017[2013-14]Status: DisposedITAT Bangalore19 Mar 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2503/Bang/2017 Assessment Year : 2013 – 14

For Appellant: Shri H Padamchand Khincha, C.AFor Respondent: Shri Muzaffar Hussain, CIT - DR
Section 133(6)Section 143Section 144CSection 253Section 92C

…comparable to the file of Ld.TPO for fresh decision. She submitted that in case of CGI Information Systems and Management Consultants Pvt Ltd (supra) this Tribunal relying upon the case of Advice America Software Development Centre (P) Ltd reported in (2018) 94 Taxmann.com 179 and observations made therein. She thus submitted that this comparable should be sent back to Ld.TPO for verification. 24. We have perused submissions advanced by both sides in light of records placed before us. We have also perused decisions relied upon by Ld. CIT DR in order to understand the reasoning been this Tribunal for setting asid…

Medplexus India Pvt. Ltd., Hyd, Bangalore vs. ACIT, Cirlce-16(2), Hyd, Hyderabad

In the result, appeal of the assessee is allowed

ITA 411/HYD/2016[2011-12]Status: DisposedITAT Hyderabad05 Sept 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2011-12 Medpluxes India Pvt. Ltd., Vs. Asst. Commissioner Of Income- Hyderabad. Tax, Circle – 16(2), Hyderabad. Pan – Aaecm7007N (Appellant) (Respondent) Assessee By : Shri Aliasger Rampurwala & Sri Abhiroop Bhargav Revenue By : Shri Y.V.S.T. Sai Date Of Hearing : 22-07-2019 Date Of Pronouncement : 05-09-2019 O R D E R

For Appellant: Shri Aliasger Rampurwala &For Respondent: Shri Y.V.S.T. Sai
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Medpluxes India Pvt. Ltd., vs. Asst. Commissioner of Income- Hyderabad. tax, Circle – 16(2), Hyderabad. PAN – AAECM7007N (Appellant) (Respondent) Assessee by : Shri Aliasger Rampurwala & Sri Abhiroop Bhargav Revenue by : Shri Y.V.S.T. Sai Date of hearing : 22-07-2019 Date of pronouncement : 05-09-2019 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal of the assessee is directed against the order passed u/s 143(3) rws 92CA(3) rws 144C(5…

Lionbridge Technologies P.Ltd, Navi Mumbai vs. Asst CIT 15(2)(1), Mumbai

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

ITA 6791/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Aug 2019AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 234Section 234ASection 271Section 92D

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6791/Mum/2018 (Assessment Year 2014-15) Lionbridge Technologies ACIT 15(2)(1) Vs. Private Limited 480, 4th Floor 3rd Floor, Reliable Tech Park Aayakar Bhavan Off Thane Belapur Road M.K. Road Airoli, Navi Mumbai-400078. Mumbai-400 020. PAN : AABCT3380Q (Appellant) (Respondent) Assessee by Shri Danesh Bafna & Shri Pratik Shah Department by Shri Anand Mohan Date of Hearing 12.6.2019 Date of Pronouncement 02.8.2019 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed ag…

DCIT-14(2)(1), Mumbai vs. Iiml Assets Advisors Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5261/MUM/2017[2011-12]Status: DisposedITAT Mumbai21 Jun 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5261/Mum./2017 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Circle–14(2)(1), Mumbai v/s IIML Assets Advisors Ltd. 4th Floor, Pharma Search House 72/73, Worli Hill Estate ……………. Respondent Dr. B.G. Kher Road, Worli Mumbai 400 018 PAN – AAJCS5304B ITA no.5027/Mum./2017 (Assessment Year : 2011–12) IIML Assets Advisors Ltd. (Formerly known as Saffron Asset Advisors Pvt. Ltd.) IL&FS Financial Centre ……………. Appellant Plot no.C–22, G–B…