Virtusa Consulting Services (P.) Ltd. v. Dispute Resolution Panel (DRP)

139 Taxmann.com 361High Court2022#19151 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139(5)Section 143(3)Section 144BSection 153Section 153(1)Section 153(4)Section 250Section 251

Issues it is cited on

section 153(4)reference to tposection 153(1)section 92ca(3)section 92casection 92cassociated enterprisessection 92associated enterpriseinternational transactiondraft assessment ordersection 153

Judgments citing Virtusa Consulting Services (P.) Ltd. v. Dispute Resolution Panel (DRP)

CBRE SOUTH ASIA PRIVATE LIMITED,DELHI vs. ADDITIONAL, JOINT, DEPUTY, ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal filed by assessee is allowed

ITA 2282/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Cbre South Asia Pvt. Ltd., Vs. Additional, Joint, Deputy, Assistant Pti Building, 4, Ground Floor, Commissioner Of Income Tax, Parliament Street Central Delhi, National Faceless Assessment Centre, Parliament House, New Delhi Delhi Pin: 1100 01 Pan :Aaacc9308A (Appellant) (Respondent)

Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 2Section 250Section 251Section 40A(7)Section 41Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 CBRE South Asia Pvt. Ltd., Vs. Additional, Joint, Deputy, Assistant PTI Building, 4, Ground Floor, Commissioner of Income Tax, Parliament Street Central Delhi, National Faceless Assessment Centre, Parliament House, New Delhi Delhi PIN: 1100 01 PAN :AAACC9308A (Appellant) (Respondent) Assessee by Shri Kshitij Bansal & Ms. Supriya Mehta, CAs Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 25.09.2025 Date of pronouncement 23…

TATA MOTORS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 631/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Feb 2024AY 2008-09

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. Pan: Aaact-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner Of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D.Mistry, Sr.Advocate With Shri Nikhil Tiwari,Advocate "ितवादी "ारा/Respondent By : Ms. Vatsala Jha, Cit-Dr & Shri Manoj Kumar Singh, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 10/11/2023 घोषणा की ितिथ/ Date Of Pronouncement : 05/02/2024 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri J.D.Mistry, Sr.Advocate with Shri Nikhil Tiwari,AdvocateFor Respondent: Ms. Vatsala Jha, CIT-DR and Shri Manoj Kumar Singh, Sr.AR
Section 116Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी,"ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. PAN: AAACT-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri J.D.Mistry, Sr.Advocate with…

MAHINDRA & MAHINDRA LIMITED,MUMBAI vs. ADDL/JT/DY/ACIT/ITO,NATIONAL E- ASSESSMENT CENTRE, DELHI/LOCAL JURISDICTIONAL ASSESSING OFFICER IS ASSTT, CIT- CC-2(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1058/MUM/2021[2016-17]Status: DisposedITAT Mumbai20 Jul 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Mahindra & Mahindra Income Tax Officer, National E- Limited Assessment Centre, Delhi Corporate Taxation, Local Jurisdictional Assessing P.K.Kurne Chowk, Vs. Worli, Officer Mumbai-400 018 Asst. Commissioner Of Income Tax, Circle 2(2)(1), Mumbai (Appellant) (Respondent) Pan No. Aaacm3025E Assessee By : Shri H.P. Mahajani, Ar Revenue By : Shri Manoj Kumar, Cit Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement : 20.07.2023

For Appellant: Shri H.P. Mahajani, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 143Section 143(3)Section 144(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Mahindra and Mahindra Income tax Officer, National e- Limited Assessment Centre, Delhi Corporate Taxation, Local Jurisdictional Assessing P.K.Kurne Chowk, Vs. Worli, Officer Mumbai-400 018 Asst. Commissioner of income Tax, Circle 2(2)(1), Mumbai (Appellant) (Respondent) PAN No. AAACM3025E Assessee by : Shri H.P. Mahajani, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.07.2023 Date of pronouncement : 20.07.2023 O R…

HUBERGROUP INDIA PRIVATE LIMITED,VAPI vs. PR. COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of the assessee is dismissed

ITA 133/SRT/2022[2018-19]Status: DisposedITAT Surat06 Jun 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.133/Srt/2022 (Ay 2018-19) (Hearing In Virtual Court) Hubergroup India Pvt. Ltd. Principal Commissioner Of Plot No.808/E, Phase-Ii, Income Tax, Valsad, Room Vs Gidc, Vapi-396195 No.301, 3Rd Floor, Income Tax Pan No. Aaach 7063 F Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 ""थ" /Respondent अपीलाथ"/Appellant

Section 143(1)Section 143(3)Section 144BSection 254(1)Section 263Section 80ISection 92C

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.133/SRT/2022 (AY 2018-19) (Hearing in Virtual Court) Hubergroup India Pvt. Ltd. Principal Commissioner of Plot No.808/E, Phase-II, Income Tax, Valsad, Room Vs GIDC, Vapi-396195 No.301, 3rd Floor, Income Tax PAN No. AAACH 7063 F Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 ""थ" /Respondent अपीलाथ"/Appellant िनधा"रती की ओर से /Assessee by Shri A Gopalakrishnan Aiyer, C.A राज" की ओर से /Revenue by…

Virtusa Consulting Services (P.) Ltd. v. Dispute Resolution Panel (DRP) (139 Taxmann.com 361) — Cited in 4 Judgments | BharatTax