human skills and database, the assessee has not acquired any capital asset. The assessee has obtained the use of the customer database of Tata ... Swamy v. Asstt. CIT (2004) 88 TTJ (Chennai) 940 : (2004) 88 ITD 185 (Chennai)
The learned CIT(A), after considering the above submissions
taken from the two
databases for obtaining publicly available financial information
in India, namely, prowess (a database compiled and managed by
The Centre for Monitoring ... Indian Economy) and Capitoline (a
corporate database compiled and managed by Capital Market
Publishers); that the assessee had used the contemporaneous
data for computation
when the appellant's address was
updated in the PAN database. The appellant has also mentioned
his Madurai address on the Form ... Bhaj & Sons (P) Ltd. vs. ITO reported in (2006) 102 ITD 93 (Amritsar)
submitted that when the assessee discloses his address at Madurai
where the external
comparables selected by the assessee are from the public database
and the assessee has followed a detailed search process and made ... Aztec Software &
Technology Ltd., Vs ACIT (2007) 107 ITD 141(Bang.).
Page 19 of 28 ITA No.1442(B)/08
9.3 Having gone through
Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
Aztec Software And Technology Service ... vs Acit on 12 July, 2007
Equivalent citations: [2007]107ITD141
M/S Volvo India Pvt. Ltd.,, vs Acit, Bangalore on 8 May, 2019
IN THE
Sharp Software Development India ... vs Dcit, Bangalore on 9 December, 2016
IT(TP)A.1102
Samsung Electronics Company Ltd. vs Income Tax Officer on 18 February, 2005
Equivalent citations: [2005
case of Coromandel Fertilizers Ltd. v. DCIT 90 ITD 344 (Hyd.).
4.4 Learned CIT Shri D K Gupta strongly relied upon the appellate order ... affected. As per the agreement, the assessee is merely to share the database and there is no provision that the database available to the appellant
