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1 - 10 of 12 (2.01 seconds)Section 92CA in The Income Tax Act, 1961 [Entire Act]
Section 92 in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs M/S. Tata Elxsi Ltd on 30 August, 2011
Ltd. (supra) and Yodlee Infotech (supra) were also identical. This
submission was found to be correct at the time of hearing. With this
background, we will now consider the factual basis of the present case and
the decision rendered in the case of Triology E-Business Software
India Pvt.Ltd. (supra).
Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 92B in The Income Tax Act, 1961 [Entire Act]
Section 92A in The Income Tax Act, 1961 [Entire Act]
Zycus Infotech Pvt. Ltd. vs Ito on 29 June, 2007
20. As far as the comparable chosen by the TPO viz., TATA Elxsi is
concerned, this Tribunal in the case of Yodlee Infotech Pvt. Ltd. Vs.
ITO in ITA No.1538/Bang/2012 by its order dated 30.8.2013 held
that this company is not functionally comparable with a software
development service provider. The following were the relevant
observations of the Tribunal in this regard.