Search: depreciation

11 results for “depreciation”+ Section 747clear

Sorted by relevance

Delhi88 Mumbai85 Jaipur19 Kolkata16 Bangalore11 Chennai8 Ahmedabad7 Pune6 Lucknow4 Ranchi4 Cuttack3 Hyderabad2 Patna2 Raipur2 Surat2 Indore2 Calcutta1 SC1 Gauhati1 Nagpur1 Panaji1 Rajkot1

Key Topics

Section 10A25 Section 2507 Section 92C7 Section 43B6 Section 143(3)6 Deduction6 Disallowance5 Section 1444 Depreciation4 Transfer Pricing

ATOS IT SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 226/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Aug 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Dhanesh Bafna, CAFor Respondent: Shri Bijoy Kumar Panda, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92B(2)Section 92C

747,351 1,324,811 13.92% OP/ TC 14.08% 4.63% 8. The TPO rejected 5 comparables selected by the assessee and accepted 3 companies. He applied fresh filters and selected the comparables the margin of which worked out to 25.59% as given below:- IT(TP)A No.226/Bang/2021 Page 5 of 25 Name of the Comparable Company Sr No. Margins (OP/OC

ATOS IT SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ATOS IT SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ASHRAF NAFISA ALTHAF,MOODUBIDRI MANGALORE vs. INCOME TAX OFFICER, WARD-1 & TPS, UDUPI

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

STERLING COMMERCE PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

M/S TOKAI RIKA MINDA INDIA PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CICLE-7(1)(1), BANGALORE

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

M/S. KODAVA EDUCATION SOCIETY ,PONNAMPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE-1, BENGALURU

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU vs. INFOSYS LIMITED, BENGALURU

IDS SOFTWARE SOLUTIONS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

TUMKUR DCC BANK LIMITED ,TUMKUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , TUMKUR