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1 - 5 of 5 (0.17 seconds)Section 92B in The Income Tax Act, 1961 [Entire Act]
Cit vs Agnity India Technologies Pvt Ltd on 10 July, 2013
It is significant to note that the Tribunal in its later order dated
6.7.2015 in Techbooks International Pvt. Ltd. vs. DCIT (ITA
No.240/Del/2015) has simultaneously considered the impact of the
judgments of the Hon'ble Delhi High Court in CIT vs. Agnity India
Technologies Pvt. Ltd. (2013) 219 Taxman 26 (Del) and later case of
ChrysCapital Investment Advisors (I) Pvt. Ltd. (supra). After making a
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ITA Nos.2010 & 2575/Del/2014
comparative study, the Bench has held that a company with a high
turnover cannot be excluded on this criteria, if it is functionally similar.
C.I.T-Ii Pune vs M/S Patni Computer System Ltd. on 17 October, 2014
23. The Hon'ble Bombay High Court in the case of CIT vs. Patni
Computer Systems Ltd., (2013) 215 Taxmann 108 (Bom.) dealt, inter
alia, with the following question of law:-
Section 144C in The Income Tax Act, 1961 [Entire Act]
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