Actis Technologies Pvt. Ltd. vs Commissioner Of Customs on 25 May, 2005
Equivalent citations: 2005(189)ELT121(TRI-MUMBAI)
ORDER
S.S. Sekhon, Member
Actis Advisers Pvt. Ltd., New Delhi vs Assessee on 28 April, 2016
1
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... GARG, JUDICIAL MEMBER
ITA No. 307/Del/2016
Assessment Year: 2011-12]
Actis Advisers Private Ltd Vs. The Dy. C.I.T
MIRA, The Corporate
Actis Technologies P. Ltd. And M.M. ... vs Commissioner Of Customs, Ahmedabad on 6 June, 2001
ORDER
G.N. Srinivasan, Member (J)
1. Appellants before
Tpg Capital India P.Ltd, Mumbai vs Dcit Cir 3(3), on 8 February, 2017
acti on bei ng
fundamentall y based on the sai d deci si on of the Hon'bl e
Supreme Cou rt, call
judgment of Hon'ble Delhi High
Court in the case of Actis Global Services Pvt. Ltd. in ITA
94/H.C./2017 wherein ... judgment of
Hon'ble Delhi High Court in the case of Actis Global Services Pvt.
Ltd. (supra) wherein this company was rejected on ground
ncri minati ng documents found duri ng the
course of search acti on. Thi s fact can be verifi ed form the
assessment order, wherei ... nati ng docume nts sei zed
duri ng the course of search acti on. The addi ti on has been made
merel
Income from Re search & Development acti vi ti es (Onl y for
assessment years 2004-05, 2005-06 and 2006-07).
Revenues from suppl ... ncome from
vendor fi nanci ng. In respect of R&D acti vi ties, Noki a Indi a's
R&D center
osed and di scl osure of
the same on subsequent s earch acti on, when the
i ncri mi nati ng materi al was foun ... attracted, i t was not necessar y that the search acti on be
carri ed out on the assessee and the onl y requi rement
made to a decision of Delhi bench of Tribunal in case of
ACTIS Advisors in ITA 122/Delhi/2011 in which it was held that ... issue under consideration. As regards the decision of ITAT in case of Actis
Advisors (P) Ltd. (Supra) referred to by learned