XLHealth Corporation India (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle 7(1)(2), Bangalore

91 Taxmann.com 310Income Tax Appellate Tribunal2018#16224 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250 Section 250 of the Income Tax Act Section 40(a)(i)Section 40(a)(i) of the Income Tax Act Section 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Judgments citing XLHealth Corporation India (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle 7(1)(2), Bangalore

ACIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre(India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre (India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

Intewwoven Software India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 672/BANG/2017[2012-13]Status: DisposedITAT Bangalore08 Sept 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.672/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143Section 143(3)Section 144CSection 144C(13)Section 92CSection 92C(3)(c)Section 92DSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.672/Bang/2017 Assessment Year : 2012-13 M/s Entco IT Services Pvt. The Asst. Commissioner of Ltd., Income Tax, (Formerly known as Circle-2(1)(2), Interwoven Software Vs. [(Erstwhile ACIT, Services India Pvt. Ltd.,) Circle-3(1)(1)] C/o Autonomy Software Bengaluru. Asia Pvt. Ltd., 2nd Floor, Hibiscus, Embassy Tech Village Marathahalli Outer Ring Road, Devarabeesanahhli, Bengaluru-560 103. PAN : AAACI 4421 N APPELLANT RESPONDENT Appellant by : Shri Sharath Rao…

General Mills India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1804/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jul 2020AY 2010-11

Bench: Shri Saktijit Dey, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) Acit 14(1)(2) General Mills India Pvt. 460 Aayakarbhavan, 4Th Floor, Ltd. Alpha 8Th Floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. Acit 14(1)(2) बिधम/ Alpha 8Th Floor, Main Street 460 Aayakarbhavan, 4Th Hiranandani Garden, Powai, Floor, M. K. Marg, Vs. Mumbai-400076. Mumbai-400 020. अपीलाथीकीओरसे/ Appellant By : Sh. M. P. Lohia, Ar प्रत्यथीकीओरसे/Respondentby : Sh. Anani Mohan, Dr

For Appellant: Sh. M. P. Lohia, ARFor Respondent: Sh. Anani Mohan, DR

Section 143(2)Section 143(3)Section 144C(5)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM& SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.1698/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) ACIT 14(1)(2) General Mills India Pvt. 460 AayakarBhavan, 4th floor, Ltd. Alpha 8th floor, बिधम/ M. K. Marg, Main Street Hiranandani Vs. Mumbai-400 020. Garden, Powai,Mumbai- 400076. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACG1773B & आयकरअपीलसं./ I.T.A. No. 1804/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2010-11) General Mills India Pvt. Ltd. ACIT 14(1)(2) बिधम/ Alpha 8th floor, Main Street 460 AayakarBhavan, 4th Hiranandani Gard…

Mmodal Global Seriveces P.Ltd, Navi Mumbai vs. Asst CIT 15(2)(2), Mumbai

In the result, Ground Nos

ITA 970/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhm Modal Global Services Acit Circle-15(2)(2) Private Ltd. (Formerly Known As 480, Aayakar Bhavan, Cbay System (India) Pvt. Ltd.), M.K. Road, 3Rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa Ttc Industrial Area Midc, Thane Belapur Road, Airoli, Navi Mumbai-400708. Pan: Aaacc9165F Appellant Respondent Appellant By : Ms. Karishma R. Phatarphekar With Shri Harsh Shah & Shri Punit Bothra (Ar) Respondent By : Shri Nitin Shivraj K. Patil (Jt. Cit) Date Of Hearing : 10.10.2019 Date Of Pronouncement : 16.10.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri PunitFor Respondent: Shri Nitin Shivraj K. Patil (Jt. CIT)

Section 143(3)Section 234Section 254(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M Modal Global Services ACIT Circle-15(2)(2) Private Ltd. (Formerly known as 480, Aayakar Bhavan, CBay System (India) Pvt. Ltd.), M.K. Road, 3rd Floor, Bldg. No.3, Mindspace Mumbai-400020. Vs. – Airoli, Plot No.3, Kalwa TTC Industrial Area MIDC, Thane Belapur Road, Airoli, Navi Mumbai-400708. PAN: AAACC9165F Appellant Respondent Appellant by : Ms. Karishma R. Phatarphekar with Shri Harsh Shah & Shri Punit Bothra (AR) Respondent by : Shri Nitin Shivraj K. Patil (Jt. CIT) Dat…

Gts E-Services P.Ltd, Mumbai vs. ITO 15(1)(4), Mumbai

The appeal stands partly allowed

ITA 1231/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jul 2019AY 2012-13

Bench: Hon’Ble Shri Pawan Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.1231/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Gts E-Services Private Ltd. Income Tax Officer-15(1)(4) 103, A-Wing Kensinton Room No.15B, Ground Floor बनाम/ Hiranandani Business Park Aaykar Bhavan, M.K. Road Vs. Hiranandani Builder Sez Mumbai-400 020. Powai, Mumbai-400 076. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccg-8662-R (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Nilesh Patel- Ld. Ar Revenue By : Shri V.K. Agarwal – Addl. Cit-Ld. Dr सुनवाई की तारीख/ : 26/06/2019 Date Of Hearing घोषणा की तारीख / : 03/07/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Nilesh Patel- Ld. ARFor Respondent: Shri V.K. Agarwal – Addl. CIT-Ld. DR

Section 115JSection 143(3)Section 144C(5)Section 92C

…1 GTS e-Services Private Limited Assessment Year :2012-13 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय "ी पवन िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI PAWAN SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1231/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) GTS e-Services Private Ltd. Income tax Officer-15(1)(4) 103, A-Wing Kensinton Room No.15B, Ground Floor बनाम/ Hiranandani Business Park Aaykar Bhavan, M.K. Road Vs. Hiranandani Builder SEZ Mumbai-400 020. Powai, Mumbai-400 076.…