Case Laws Analysis
Followed on DELL International Services India (P). Ltd. v. Jt. CIT (LTU) 2021 TaxPub(DT) 4915 (Bang-Trib)
Followed on Asstt. CIT v. Mphasis Ltd. 2021 TaxPub(DT) 3593 (Bang-Trib)
Followed on Cisco Systems (India) (P) Ltd. v. ACIT 2021 TaxPub(DT) 2389 (Bang-Trib)
Followed on ITO v. Ariba Technologies India (P) Ltd. 2021 TaxPub(DT) 1577 (Bang-Trib)
Followed on Dy. CIT v. Altisource Business Solutions (P) Ltd. 2021 TaxPub(DT) 1575 (Bang-Trib)
Followed on CIT v. Tata Consultancy Services Ltd. 2021 TaxPub(DT) 1191 (Mad-HC)
Followed on GXS India Technology Centre (P) Ltd. v. ITO 2021 TaxPub(DT) 0421 (Bang-Trib)
Followed on Fidelity Business Services India (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 5577 (Bang-Trib)
Followed on Infosys BPM Ltd. v. Dy. CIT 2020 TaxPub(DT) 5450 (Bang-Trib)
Followed on Dy. CIT v. LSI India Research & Development (P) Ltd. 2020 TaxPub(DT) 5288 (Bang-Trib)
Followed on Wipro Ltd. v. Addl. CIT 2020 TaxPub(DT) 4218 (Bang-Trib)
Followed on Aspect Technology Center (India) (P) Ltd. v. ITO 2020 TaxPub(DT) 3884 (Bang-Trib)
Followed on ITO v. Sabre Travel Technologies (P) Ltd. 2020 TaxPub(DT) 3708 (Bang-Trib)
Followed on CIT v. Symphony Services Corporation (I) (P) Ltd. 2020 TaxPub(DT) 3664 (Karn-HC)
Followed on Asstt. CIT v. Tecnotree Convergence Ltd. 2020 TaxPub(DT) 2467 (Del-Trib)
Followed on Netapp India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 2436 (Bang-Trib)
Followed on Emulex Communications (P) Ltd. v. ITO 2020 TaxPub(DT) 1508 (Bang-Trib)
Followed on General Motors Technical Centre India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1069 (Bang-Trib)
Followed on Rambus Chip Technologies (India) (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 0427 (Bang-Trib)
Followed on Verisign Services India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 7636 (Bang-Trib)
Followed on Dy. CIT v. Acropetal Technologies Ltd. 2019 TaxPub(DT) 6520 (Bang-Trib)
Followed on DCIT v. Igate Global Solutions Ltd. 2019 TaxPub(DT) 5496 (Bang-Trib)
Followed on MCML Systems (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5442 (Bang-Trib)
Relied on CSG Systems International (India) (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5026 (Bang-Trib)
Relied on Tavant Technologies India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 4526 (Bang-Trib)
Relied on Heaven Associates v. ITO 2019 TaxPub(DT) 4280 (Ahd-Trib)
Relied on Timken Engineering & Research India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 4119 (Bang-Trib)
Followed on Volvo India (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 3149 (Bang-Trib)
Relied on Pr. CIT & Anr. v. Sasken Communication Technologies Ltd. 2019 TaxPub(DT) 2482 (Karn-HC)
Followed on ITO v. Invitrogen Bio Services India (P) Ltd. 2019 TaxPub(DT) 2369 (Bang-Trib)
Relied on Value Labs Technologies v. ITO 2019 TaxPub(DT) 2291 (Hyd-Trib)
Relied on NetDevices India (P.) Ltd. v. ITO 2019 TaxPub(DT) 1939 (Bang-Trib)
Relied on Telelogic India (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1937 (Bang-Trib)
Relied on Goldman Sachs Services (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1525 (Bang-Trib)
Followed on Asstt. CIT v. IMS Health Technology Solutions (P) Ltd. 2018 TaxPub(DT) 7294 (Bang-Trib)
Followed on Pr. CIT v. Infosys BPO Ltd. 2018 TaxPub(DT) 7049 (Karn-HC)
Followed on Pr. CIT v. 24/7 Customer (P) Ltd. 2018 TaxPub(DT) 6894 (Karn-HC)
Followed on CIT v. Intel Technology India (P) Ltd. 2018 TaxPub(DT) 6337 (Karn-HC)
Relied on Pr. CIT v. Unisys India (P) Ltd. 2018 TaxPub(DT) 6201 (Karn-HC)
Relied on Pr. CIT v. Valtech India Systems (P) Ltd. 2018 TaxPub(DT) 5542 (Karn-HC)
Relied on Asstt. CIT v. Symphony Services Corp (India) (P) Ltd. 2018 TaxPub(DT) 5541 (Karn-HC)
Relied on CIT v. Symphony Services Corporation (P) Ltd. 2018 TaxPub(DT) 5540 (Karn-HC)
Relied on Pr. CIT v. Quality Engg & Software Tech (P) Ltd. 2018 TaxPub(DT) 5518 (Karn-HC)
Relied on Pr. CIT v. AXA Business Services (P) Ltd. 2018 TaxPub(DT) 5439 (Karn-HC)
Affirmed on Pr. CIT v. Infosys BPO Ltd. 2018 TaxPub(DT) 5050 (SC)
Relied on CIT v. M Pact Technology Services (P) Ltd. 2018 TaxPub(DT) 4934 (Karn-HC)
Followed on Pr. CIT v. AOL Online India (P) Ltd 2018 TaxPub(DT) 4811 (Karn-HC)
Followed on Pr. CIT v. Infosys BPO Ltd. 2018 TaxPub(DT) 4808 (Karn-HC)
Followed on Pr. CIT v. Aurigene Discovery Technologies (P) Ltd. 2018 TaxPub(DT) 4806 (Karn-HC)
Followed on Pr. CIT v. Tesco Hindusthan Service Centre (P) Ltd. 2018 TaxPub(DT) 4803 (Karn-HC)
Followed on CIT v. Mindtree Ltd. 2018 TaxPub(DT) 4690 (Karn-HC)
Followed on Pr. CIT v. E4E Business Solutions India (P) Ltd. 2018 TaxPub(DT) 4230 (Karn-HC)
Relied on Pr. CIT v. Deccan Mining Syndicate (P) Ltd. 2018 TaxPub(DT) 4052 (Karn-HC)
Distinguished on Pr. CIT v. Deccan Mining Syndicate (P) Ltd. 2018 TaxPub(DT) 4052 (Karn-HC)
Followed on Pr. CIT v. Deccan Mining Syndicate (P) Ltd. 2018 TaxPub(DT) 4052 (Karn-HC)
Referred on Pr. CIT v. Cisco Video Technologies India (P) Ltd. 2018 TaxPub(DT) 4050 (Karn-HC)
Referred on Kaypee Electronics & Associates (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2832 (Karn-HC)
Relied on Dy. CIT v. CGI Information Systems & Management Consultation (P) Ltd. 2018 TaxPub(DT) 2154 (Bang-Trib)
Relied on Amazon Development Centre (India) (P.) Ltd. v. ITO 2018 TaxPub(DT) 2107 (Bang-Trib)
Referred on Toshiba Embedded Software (India) Pvt. Ltd. v. Dy. CIT 2018 TaxPub(DT) 2068 (Bang-Trib)
Relied on ACIT v. Tech Mahindra Ltd. 2018 TaxPub(DT) 1733 (Mum-Trib)
Relied on H. & S. Software Development & Knowledge Management Centre (P) Ltd. v. ITO 2018 TaxPub(DT) 0962 (Del-Trib)
Relied on Dy. CIT v. Verisign Services India (P) Ltd. 2018 TaxPub(DT) 0467 (Bang-Trib)
Followed on Dell International Services India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0141 (Bang-Trib)
Followed on Dy. CIT v. Value Labs & Vice-Versa 2018 TaxPub(DT) 0028 (Hyd-Trib)
Relied on Dy. CIT v. Value Labs & Vice-Versa 2018 TaxPub(DT) 0028 (Hyd-Trib)
Followed on Pr. CIT v. McAfee Software (India) (P) Ltd. 2017 TaxPub(DT) 5305 (SC)
Relied on Outsource Partners International (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 5087 (Bang-Trib)
Relied on Altimetrik India (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5034 (Bang-Trib)
Relied on Sykes Enterprises (India) (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4961 (Bang-Trib)
Referred on Arctern Consulting (P) Ltd. v. ITO 2017 TaxPub(DT) 4895 (Bang-Trib)
Referred on ITO v. Galax E Solutions India (P.) Ltd. 2017 TaxPub(DT) 4841 (Bang-Trib)
Relied on ITO v. iPass India (P.) Ltd. 2017 TaxPub(DT) 4724 (Bang-Trib)
Relied on Dy. CIT v. Global e-Business Operations (P) Ltd. 2017 TaxPub(DT) 4594 (Bang-Trib)
Relied on on Dy. CIT v. Oracle Solutions Services (India) (P.) Ltd. 2017 TaxPub(DT) 4275 (Bang-Trib)
Relied on Dy. CIT v. Oracle Solutions Services (India) (P.) Ltd. 2017 TaxPub(DT) 4275 (Bang-Trib)
Applied on ITO v. Radisys India (P) Ltd. 2017 TaxPub(DT) 4201 (Bang-Trib)
Followed on Asstt. CIT v. Marvell India (P) Ltd. 2017 TaxPub(DT) 3968 (Bang-Trib)
Relied on Dy. CIT v. AOL Online India (P) Ltd. 2017 TaxPub(DT) 3920 (Bang-Trib)
Followed on Symphony Marketing Solutions India (P.) Ltd. v. ITO 2017 TaxPub(DT) 2118 (Bang-Trib)
Relied on Business Process Outsourcing (India) (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 2101 (Bang-Trib)
Relied on on Mphasis Ltd. v. Asstt. CIT 2017 TaxPub(DT) 2099 (Bang-Trib)
Relied on Mphasis Ltd. v. Asstt. CIT 2017 TaxPub(DT) 2099 (Bang-Trib)
Relied on Dy. CIT v. Goldman Sachs Services (P) Ltd. 2017 TaxPub(DT) 1785 (Bang-Trib)
Relied on on GE India Exports Pvt. Ltd. (Formerly GE Power Controls India (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 1633 (Bang-Trib)
Relied on GE India Exports (P.) Ltd. v. DCIT 2017 TaxPub(DT) 1543 (Bang-Trib)
Followed on ITO v. Symphony Marketing Solutions India (P.) Ltd. 2017 TaxPub(DT) 1339 (Bang-Trib)
Relied on Global e-Business Operations (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 1330 (Bang-Trib)
Relied on Kaypee Electronics & Associates (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 1222 (Bang-Trib)
Followed on Synopsis (India) (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1151 (Bang-Trib)
Relied on Siemens Technology & Services (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1140 (Bang-Trib)
Followed on Siemens Technology & Services (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1140 (Bang-Trib)
Followed on Logix Microsystems Ltd. v. Dy. CIT 2017 TaxPub(DT) 1135 (Bang-Trib)
Relied on Dy. CIT v. Electronics for Imaging India (P) Ltd. 2017 TaxPub(DT) 0856 (Bang-Trib)
Relied on on AXA Technologies Shared Services (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 5013 (Bang-Trib)
Relied on ITO v. Cerner Healthcare Solutions (P) Ltd. 2016 TaxPub(DT) 4234 (Bang-Trib)
Followed on CISCO Systems Services v. Jt. DIT 2016 TaxPub(DT) 4060 (Bang-Trib)
Followed on Dell International Services India (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 3968 (Bang-Trib)
Followed on Dy. CIT v. Sunquest Information Systems (India) (P.) Ltd. 2016 TaxPub(DT) 3062 (Bang-Trib)
Followed on LSI Technologies India (P.) Ltd. v. ITO 2016 TaxPub(DT) 2979 (Bang-Trib)
Followed on Kshema Technologies Ltd. v. Asstt. CIT 2016 TaxPub(DT) 2851 (Bang-Trib)
Followed on Dy. CIT v. Mc Creade Software (Asia) (P) Ltd. 2016 TaxPub(DT) 2604 (Bang-Trib)
Followed on Interwoven Software Services India (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 1750 (Bang-Trib)
Followed on Hewlett Packard (India) Software Operation (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 1718 (Bang-Trib)
Relied on Commissioner of Income Tax & Anr. v. Kshema Technologies Ltd. (merged with Mphasis BFL Ltd.) 2016 TaxPub(DT) 1254 (Karn-HC)
Followed on Sami Labs Ltd. v. Dy. CIT 2016 TaxPub(DT) 1021 (Bang-Trib)
Followed on Avineon India (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 0827 (Hyd-Trib)
Relied on SAP Labs India Pvt. Ltd. v. Addl. CIT 2016 TaxPub(DT) 0753 (Bang-Trib)
Followed on FCG Software Services (India) Pvt. Ltd. v. ITO 2016 TaxPub(DT) 0723 (Bang-Trib)
Applied on ITO v. Cerner Healthcare Solutions Pvt. Ltd. Level-III 2016 TaxPub(DT) 0680 (Bang-Trib)
Followed on ITO v. Cerner Health Care Solutions (P) Ltd. 2015 TaxPub(DT) 3944 (Bang-Trib)
Followed on Dy. CIT v. Software AG Bangalore Technologies (P) Ltd. 2015 TaxPub(DT) 3930 (Bang-Trib)
Followed on Dy. CIT v. Timken India Manufacturing (P) Ltd. 2015 TaxPub(DT) 2956 (Bang-Trib)
Followed on Dy. CIT v. Amba Research India (P) Ltd. 2015 TaxPub(DT) 2928 (Bang-Trib)
Followed on E4E Business Solutions India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2872 (Bang-Trib)
Followed on CIT v. Intel Technology India (P) Ltd. 2015 TaxPub(DT) 2494 (Karn-HC)
Followed on Asstt. CIT v. Symbol Technologies India (P.) Ltd. 2015 TaxPub(DT) 2257 (Bang-Trib)
Followed on Cypress Semicounductor Technology India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2099 (Bang-Trib)
Followed on Tektronix Engineering Devt India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 1926 (Bang-Trib)
Followed on Dy. CIT v. Teleradiology Solutions (P) Ltd. 2015 TaxPub(DT) 1012 (Bang-Trib)
Followed on Yahoo Software Development India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0971 (Bang-Trib)
Relied on July Systems & Technologies (P) Ltd. v. ITO 2014 TaxPub(DT) 3050 (Bang-Trib)
Followed on Dy. CIT v. Ge Be (P) Ltd. 2014 TaxPub(DT) 2051 (Bang-Trib)
Followed on Systech Integrators India (P) Ltd. v. ITO 2014 TaxPub(DT) 2028 (Bang-Trib)
Followed on Intoto Software India (P.) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 0444 (Hyd-Trib)
Followed on Bearing Point Business Consulting (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 1784 (Bang-Trib)
Followed on Centillium India Ltd. v. Dy. CIT 2013 TaxPub(DT) 0223 (Bang-Trib)
Followed on Asstt. CIT v. Ckar Systems (P.) Ltd. 2013 TaxPub(DT) 0215 (Hyd-Trib)
Followed on Asstt. CIT v. Microsoft Global Services Centre (P) Ltd. 2012 TaxPub(DT) 3267 (Hyd-Trib)
Followed CIT v. Gem Plus Jewellery India Ltd. 2011 TaxPub(DT) 0314 (Bom-HC)
Followed ITO v. Sak Soft Ltd. 2009 TaxPub(DT) 1533 (Chen-Trib)
Followed CIT v. Catapharma (India) (P) Ltd. 2007 TaxPub(DT) 1396 (SC)
Followed CIT v. Lakshmi Machine Works 2007 TaxPub(DT) 1188 (SC)
Followed on Ashok Motors Ltd. v. CIT 1961 TaxPub(DT) 0118 (Mad-HC)
Followed on CIT v. Afco (P) Ltd. 1959 TaxPub(DT) 0068 (Bom-HC)
 
The Tax PublishersITA. No.70/2009, C/W ITA. No.818/2009, ITA. No.181/2010, ITA. No.450/2008, ITA. No.451/2008, ITA. No.690/2008, ITA. No.639/2008, ITA. No.423/2009, ITA. No.768/2009, ITA. No.1099/2008, ITA. No.12/2009, ITA. No. 71/2009, ITA. No.125/2009
2011 TaxPub(DT) 1960 (Karn-HC) : (2011) 042 (I) ITCL 0337 : (2012) 349 ITR 0098 : (2012) 247 CTR 0334 : (2012) 204 TAXMAN 0321 : (2012) 065 DTR 0206

 

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