MEMBER
ITA No.7779/M/2011
Assessment Year: 2007-08
M/s. Capgemini Business Assistant Commissioner of
Services (India) Ltd., Income Tax-1(2),
Gate ... brief facts of the case are that the assessee namely 'Capgemini
Business Services (India) Limited' [Formerly known as 'Unilever India Shared
Services
Capgemini Sa, Mumbai vs Assessee on 13 July, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "L", MUMBAI
BEFORE SHRI ... SINGH, JUDICIAL MEMBER
ITA NO. 888/MUM/2016 : (A.Y : 2012-13)
Capgemini SA Vs. DCIT (International Taxation)
C/o. Kalyaniwalla & Mistry
Appellate
Tribunal, Mumbai Bench 'K', in the case of Capgemini India Pvt. Ltd. Vs.
ACIT (ITA No.7861/Mum/2011 ... considered the ratio laid down by Mumbai Bench of Tribunal in Capgemini
India (P.) Ltd. Vs. ACIT (2013) 33 taxmann.com 5 (Mumbai - Trib
finding of the
Mumbai Bench of the Tribunal in the case of Capgemini India (P) Ltd. Vs. Addl .
CIT 12 Taxman.com 51 as under ... company. It is further
submitted that in a Mumbai Tribunal Decision of Capgemini India (F) Ltd v Ad.
CIT 12 Taxman
DCIT, ITA no.1303/Bang./
2012, dated 28.11.2013;
v) Capgemini India P. Ltd. v/s ITO, ITA no.7099/Mum./2012,
10.12.2015;
vi) Net Cracker ... DCIT, ITA no.1303/Bang./
2012, dated 28.11.2013;
iii) Capgemini India P. Ltd. v/s ITO, ITA no.7099/Mum./2012,
10.12.2015;
iv) Net Cracker
company. It is
further submitted that in a Mumbai Tribunal Decision of Capgemini
India (F) Ltd v Ad. CIT 12 Taxman ... should not be treated as
comparables was considered by the Tribunal in Capgemini India Ltd
(supra) where the assessee was software developer. The Tribunal
computed in the hands of assessee. The
Mumbai Bench of Tribunal in Capgemini India (P.) Ltd. Vs. Addl.CIT (2011) 12
taxman
services
outside India.
3.3.2 I further find that in-the case of Capgemini India(P) Ltd. vs.
Addl.CIT (2011) 46 SOT 195,Mumbai Tribunal
buyback of shares and reduction of capital in the case of Capgemini
India Private Limited (Company Scheme Petition No.434 of 2014 dated ... alleged colourability of the transaction. We
find that in the matter of Capgemini India Private Limited(supra),the Hon'ble Bombay High
Court
buyback of shares and reduction of capital in the case of Capgemini
India Private Limited (Company Scheme Petition No.434 of 2014 dated ... alleged colourability of the transaction. We
find that in the matter of Capgemini India Private Limited(supra),the Hon'ble Bombay High
Court
