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Infor India Private Limited (Formerly ... vs Dcit, Circle-2(1), Hyderabad, ... on 26 November, 2019
cites
Commissioner Of Income-Tax vs Shri Ganapathy Mills Company Limited on 16 February, 1999
"1. The Hon'ble Madras High Court in CIT Vs. Shri Ganapathy Mills
Company Limited [(2000) 243 ITR 879 (Mad.)] has held that no
disallowance can be made where the contribution is deposited
15
ITA No. 212/Hyd/2017
M/s Infor (India) Pvt. Ltd., Hyd.
Commissioner Of Income Tax vs Aimil Limited on 23 December, 2009
2. The Hon'ble Delhi High Court in CIT VS. Aimil Ltd. & Ors. [(2010)
321 ITR 508 (Del)] has held that if the employees' share of
contribution is paid before the due date of filing the return u/s
139(1) of the Income-tax Act, 1961 (hereinafter called the Act),
then no disallowance can be made. In view of the foregoing facts
it is clear that the assessee deserves and is hereby allowed relief
on this issue in the light of the above precedents. "
Section 92C in The Income Tax Act, 1961 [Entire Act]
Antitrust - Section 26(2) Disclaimer: ... vs Chief Executive Officer, Noida & Ors. ... on 29 April, 2014
reporting. This company is providing specified services as against the
routine ITES services provided by the assessee.
(2) Acropetal Technologies Limited:- On perusal of the annual
report of this company which shows that the revenue is earned from
engineering design services segment, and the ITAT, Bangal ore Bench
in the case of Symphony Marketing Solutions India Pvt . Ltd. Vs. ITO
(IT (TP) A No. 1316/Bang/2012) has directed to exclude the above
company on the very same ground, DRP denied its exclusion. It is
also clear that the major income of this company is from providing
engineering 5 design services and information technology services
which are not comparable to ITES / BPO functions performed by the
assesse,
(3) Eclerx Services Limited:- This company is engaged in proviiding
KPO services and the comparability of company to ITES companies
has been considered by various Benches of ITAT i. e., Hyderabad and
Bangalore, wherein, on similar set of facts, this company was directed
to be excluded. The Hon'ble Delhi High Court in the case of
Rampgreen Solutions Put Ltd (ITA No. 102/2015) has also directed
for exclusion of this company.
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 92CA in The Income Tax Act, 1961 [Entire Act]
The Pr. Commissioner Of Income Tax -9 vs Torus Business Solution Pvt. Ltd on 27 February, 2019
3. Pr. CIT Vs. Torus Business Solution Pvt. Ltd., 207 of 2019 (Delhi
HC)
We find that the Hon'ble Delhi High Court in the above cases has held that
TCS E-Serve Ltd. has the benefit of brand value of Tata Consultancy
Services Ltd. and, therefore, it is not comparable to ITES companies and
has to be excluded. Therefore, it cannot be compared to other comparable
companies which do not have the said brand value. Respectfully following
the same also, we direct exclusion of TCS E -Serve ltd. from the final list of
comparables for this reason as well.
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