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Documents citing Pr Commissioner Of Income Tax Gurgaon ... vs M/S Sun Life India Service Centre Pvt Ltd on 3 July, 2017

M/S I2 Technolgoies Software Pvt Ltd, ... vs Commissioner Of Income Tax ... on 23 March, 2018

"With regard to Vishal Information and Nucleus Netsoft & GIS Ltd., of which exclusion was challenged by the revenue, it was submitted that these comparables were examined by the Tribunal in the case of Pr. CIT Vs. IHG IT Services (India) Pvt. Ltd., in ITA 264/2016 and DCIT Vs. Genesis Integrating Systems India Pvt. Ltd., in IT(TP)A 869/Bang/2013. Copy of the order is placed on record. It was also contended that profile of these comparables are similar to the assessee's profile as they are also engaged in IT enabled services. On perusal of the orders of the Tribunal, we find that Vishal Information Tech Ltd., and Nuclues Netsoft & GIS Ltd., were examined by the Hon'ble Punjab and Haryana High Courts and their exclusion was approved. The relevant decision of the Hon'ble Punjab and Haryana High Court in this regard is extracted hereunder:
Income Tax Appellate Tribunal - Bangalore Cites 31 - Cited by 1 - Full Document

Genus Power Infrastructures ... vs Pr. Commissioner Of Income ... on 18 March, 2025

The Hon'ble Gujarat High Court in the case of CIT vs. Sun India Ltd. (supra) had once again considered on identical issue and held that once R&D facility set up by the assessee has been approved by the prescribed authority and necessary approval was granted in the prescribed format, then the communication in form 3CM was thereafter between the prescribed authority and the department. If the same was not so surely the assessee cannot be make to suffer.
Income Tax Appellate Tribunal - Lucknow Cites 33 - Cited by 0 - Full Document
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