Capgemini Technology Services India ... vs Deputy Commissioner Of Income-Tax, ... on 30 August, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH ... सं. / ITA No.1857/PUN/2017
नधारण वष / Assessment Year : 2013-14
Capgemini Technology Services India Limited Vs. DCIT, Circle-11,
(earlier known as iGATE
Capgemini Technology Services India ... vs Bangalore Service Tax- I on 10 February, 2022
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT ... 2009 passed
by the Commissioner of Central Tax (Appeals II), Bangalore]
Capgemini Technology Services
India Limited Appellant
Capgemini India P.Ltd, Bhiwandi vs Dcit Cir 10(2), Mumbai on 12 May, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH ... PRASHANT MAHARISHI, AM
ITA No. 4727/Mum/2016
( Assessment Year 2010-11)
Capgemini India Pvt. Ltd. The Dy. Commissioner of
C/o Kalyaniwalla & Mistry
facts. by
accepting the following companies based on unreasonable
comparability criteria:
a) Capgemini Business Services (India) Limited;
b) Hartron Communications Limited (Segmental); and
c) Infosys ... Hartron Communications Limited (Segmental) 44.07%
5. Microland Limited 8.62%
6. Capgemini Business Services (India) Private 26.78%
Limited
7. Tech Mahindra Limited (Segmental
facts in considering them
as comparable companies:
Harton Communications Limited
Capgemini Business Service (India) Limited
Infosys BPO Limited
The Appellant craves, to consider each ... Hartron Communications Limited (Seg) 44.07%
5. Microland Ltd 8.62%
6. Capgemini Business Services (India) Pvt 26.78%
Ltd
7. Tech Mahindra
Persistent System Limited.
b. IT-enabled services
i. Acropetal Technologies Limited;
ii. Capgemini Business Services;
iii. Micro Land Limited;
iv. Infosys BPO Limited;
v. Hartron ... Hartron Communications
4 44.07
Limited (seg)
5 Microland Ltd. 8.62
Capgemini Business Services
6 26.78
(India) Pvt. Ltd.
7 Tech Mahindra
1252/MUM/2021(A.Y. 2016-17)
Capgemini SE
( Formerly known as Capgemini SA),
C/o. Capgemini Technology Services India
Pvt. Ltd. Block ... Wing, 4th Floor,
Capgemini Knowledge Park, Yosemite,
Thane- Belapur Road, Airoli,
Navi Mumbai - 400 708
PAN: AADCC-5353-J ...... अपीलाथ /Appellant
बनाम Vs.
Dy. Commissioner
ordinate Bench decision of the Mumbai Tribunal in the
case of Capgemini SA vs. Dy. CIT (International Taxation) reported in 160
ITD 13 had held
need for segmental arise. Ld. TPO also
referred the case of Capgemini of ITAT, Mumbai, wherein it was held that
- the Sr.Counsel has also ... relying on the
decision of ITAT, Mumbai in the case of Capgemini and considering the
CBDT Notification No. 83/2015 (F.No.142/25/2015
Aurangabad (Maharashtra) and the applicant
2
was employed at Capgemini Technology Services India
Limited at Pune (Maharashtra). He further submits that
notice of maintenance proceeding ... also not in dispute that the
applicant was employed in Capgemini Technology Services
India Limited at Pune (Maharashtra) and considering that
in the impugned order