Dcit, Central Circle-14, Delhi vs Iris Computers Ltd., New Delhi on 31 July, 2024
1
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... Assessment Year: 2013-14
DCIT Central Circle -14 Vs. M/s. IRIS Computers Ltd.
Delhi E-69, Vasant Marg, Vasant
Vihar, New Delhi
Commissioner Of Income Tax Central ... vs Iris Computers Limited , Delhi on 27 May, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ... 2023 (A.Y.: 2017-18)
Dy. Commissioner of Income Tax Vs. IRIS Computers Limited,
Central Circle-4(4), Mumbai Delhi.
Room No. 1918, Air India
Oxygen Communications & Anr vs M/S. Iris Computers Ltd on 13 November, 2017
NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHI
Company Appeal (AT) (Insolvency ... Oxygen Communications & Anr. ...Appellants
Versus
M/s. Iris Computers Ltd. ...Respondent
Present: For Appellants: Mr. Sanjeev Kumar Singh and Mr.
Shighra Kumar, Advocates
under:
a) Priya Limited
b) CCS Infotech Ltd
c) Compuage Inforcom Ltd
d) IACI Infocom Ltd
e) CMS Computers Ltd
f) Iris Computers Ltd ... Infotech Ltd
c) Compuage Inforcom Ltd
d) Iris Computers Ltd
e) Priya Limited
f) CMS Computers Ltd
7. When objection was raised before
Infocom India Limited 3.21
4. Kilburn Office Automation Limited 14.63
5. Media Video Limited 8.23
6. Priya Limited 1.43
7. Iris Computers Limited ... Infocom limited 0.44%
Business Link Automation (India) Limited 1.51%
Compuage Infocom India Limited 0.00%
Kilburn Office Automation Limited 1.07%
Priya Limited 0.08%
Iris Computers Limited
Report in the Non-IT Segment namely
Priya Ltd., Optiemus Infracom Ltd. and Iris Computers Ltd. and the exclusion
of four comparables in the Marketing ... three comparables selected by
the assessee, namely, Priya Ltd., Optimus Infracom Ltd. and Iris Computer Ltd.
The DRP also directed to verify and corrected
Redington India Ltd. and Ingram Micro India Ltd..
Ld.DRP excluded three comparables, namely, Celcom Impex Pvt.
Ltd., United Telelinks (Bangalore) Pvt. Ltd. and Micromax ... under :-
Company Name OP/OR
Priya Ltd. 2.75%
Ingram Micro India Pvt. Ltd. 2.68%
Iris Computers Ltd. 2.95%
Sataytej Commercial Co. Ltd. 6.28%
Optiemus Infracom
Sales (%)
1 Dhoot Industrial Finance Ltd. 0.06%
2 Intex Technologies Ltd. 5.53%
3 HCL Infosystems Ltd. 0.58%
4 Iris Computers Ltd. 0.48%
5 Kilburn Office ... Sales (%)
1 Dhoot Industrial Finance Ltd. 0.06%
2 Intex Technologies Ltd. 5.53%
3 HCL Infosystems Ltd. 0.58%
4 Iris Computers Ltd. 0.48%
5 Kilburn Office
Compuazelnfocom Ltd. 0 1544.4 0.00%
Ingram Micro India 8.89 9545.1 0.09%
Pvt. Ltd.
Intex Technologies 19.3 782.47 2.47%
(India) Ltd.
Iris Computers Ltd
Zoho Corporation Pvt. Ltd.
• K7 Computing Pvt. Ltd.
• Tally Solutions Pvt. Lt(t
• Innovana Think Labs Ltd.
• Quick Heal Technologies Ltd.
18. The learned AO/ learned ... Ltd.
• Rashi Peripherals Pvt. Ltd.
• Redington India Ltd.
• Savex Technologies Pvt. Ltd.
• Compuage Infocom Ltd.
• Vama Industries Ltd.
• Cache Peripherals Pvt. Ltd.
• Iris Computers Ltd
