Commissioner Of Income Tax vs M/S. Ntt Data Global Delivery on 30 August, 2019
Bench: L.Narayana Swamy , R Devdas
1
IN THE HIGH ... ARAVIND AND SRI DILIP M., ADVOCATES)
AND:
M/S. NTT DATA GLOBAL DELIVERY
SERVICES LIMITED,
(FORMERLY M/S. KEANE INTERNATIONAL INDIA LTD.,)
NO.17, SOUTH
significant advertisement expenditure and relied upon
the decision of NTT Data Global Delivery Services Ltd. vs. ITO
(2018) 96 taxmann.com 181 (Delhi-Trib.). However ... coordinate Bench of the Tribunal in the case of NTT Data Global
Delivery Services Ltd. (supra), available at pages 58 to 67 of the
case
evidence, four witnesses have been
examined.
5.1. Sh. Sanjeev Nigam, from NTT DATA Global Delivery
Services Pvt. Ltd., has been examined ... towards gratuity benefit, from NTT Data on
SC03/19
Akash Purwar vs. The State
Judgment dated 09.10.2019 Page No.3 of 6
14.08.2019 where
India Pvt. Ltd. (ITA No.4187/Del/2010)
xvii) NTT Data Global Delivery Services Ltd. ITA No.1382/Del/2012
6
ITA No.6247
upon following decisions of this Tribunal in
support of her contention:
NTT Data Global Delivery Services Ltd. vs ACIT reported in
(2016) 59 Taxmann
Wns Global Services P.Ltd, Mumbai vs Ito 10(2)(4), Mumbai on 16 January
Assessee.
The decisions rendered in the case of M/S.NTT Data (supra),
Societe Generale Global Solutions (supra) and LSI Technologies
(supra) were rendered later
Assessee. The decisions rendered in the
case of M/S.NTT Data (supra), Societe Generale Global
Solutions (supra) and LSI Technologies (supra) were rendered
later
BETWEEN:
K. AFTAB MOHAMED
S/O KANDASAMY
AGED ABOUT 34 YEARS
NTT DATA SERVICES INDIA PVT. LTD,
SHIVALAYA, NO.123, EPIP PHASE II
WHITEFIELD INDUSTRIAL
Assessee. The decisions rendered in the case of M/S.NTT
Data (supra), Societe Generale Global Solutions (supra) and LSI
Technologies (supra) were rendered later