Ntt Data Global Delivery Services ... vs -- on 3 February, 2016
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
* IN THE HIGH COURT OF DELHI AT NEW DELHI ... reserved on: 13.01.2016
% Judgement delivered on: 03.02.2016
+ CO.PET. 405/2015
NTT DATA GLOBAL DELIVERY SERVICES
PRIVATE LIMITED .... Petitioner/ Transferee Company
WITH
NTT DATA OPTIMAL
Ntt Data Global Delivery Services ... vs Assessee on 6 April, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, BANGALORE
BEFORE SHRI VIJAY ... 1487/Bang/2013
(Assessment year: 2005-06)
M/s.NTT DATA Global Delivery Services Ltd.
(formerly known as Keane International
(India
Tata Mc-graw 154 ITD 109
Intoto 146 ITD 360
NTT Data 157 ITD 897
14 Avani Cimcon Technologies 3.55 52.59% Tata Mc-graw ... Four Soft 149 ITD 732
Triology 140 ITD 540
NTT Data 157 ITD 897
15 Celestial Labs Ltd 14.13 58.35% Curram 149 ITD 458
Triology
list of comparable companies. He relied on the following cases:
1. NTT Data India Enterprise Application Services Ltd., ITA No.
1862/Hyd/2012.
2. 3DPLM ... list of comparable companies. Also the
Tribunal in the case of NTT Data India Enterprise Applications
Services P.Ltd., (ITA No. 1862/Hyd/2012) excluded
decision of the Hyderabad Bench of
ITAT in the case of NTT Data Enterprises Pvt. Ltd. Vs. ACIT Dt.23.10.2013 ... decision of the Hyderabad Bench of ITAT in the case of NTT Data India
29
IT(T.P)A No.1099/Bang/2011
akin to Assessee services.
Since, these aspects are not clear from the data furnished before us, we direct the
TPO to examine and in case ... aforesaid decision, the
ITAT Hyderabad in the case of NTT Data India Enterprise Application Services
Pvt.Ltd., ITA No.1612/Hyd/2010 order dated
Lsi Technologies India Pvt. Ltd.,, ... vs Assessee on 13 May, 2016
IN THE INCOME TAX
akin to
Assessee services. Since, these aspects are not clear from the data furnished
before us, we direct the TPO to examine and in case ... aforesaid decision, the
ITAT Hyderabad in the case of NTT Data India Enterprise Application Services
Pvt.Ltd., ITA No.1612/Hyd/2010 order dated
1204/2011, dated July 2013).
Scale of operation, brand value etc.
NTT Data India Enterprise Application Services Pvt. Ltd.
[ITA No. 1612/Hyd/2010.]
Motorola
akin to assessee
services. Since, these aspects are not clear from the data furnished
before us, we direct the TPO to examine and in case ... aforesaid
decision, the ITAT Hyderabad in the case of NTT Data India
Enterprise Application Services (P.) Ltd. v. Asstt. CIT [2013] 40
taxmann