M/s Steria India Ltd., Noida Vs. Addl CIT, New Delhi

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Last updated: 29 September 2020
Quick Summary
This Income Tax Appellate Tribunal ruling addresses appeals filed by M/s. Steria (India) Limited concerning assessment years 2012-13, 2013-14, and 2014-15. The core issues revolve around the assessment of income, specifically concerning the adjustment made to the arm's length price for international transactions related to IT-enabled services. The assessee argues that the comparable companies used for benchmarking were not functionally similar, as Steria provided routine back-office support rather than Knowledge Process Outsourcing (KPO) services.

Court :
ITAT Delhi

Brief :
ITA No. 741 (Del) of 2017 is filed for assessment year 2012-13, ITA. No. 3992 (Del) of 2017 is filed for assessment year 2013-14 and ITA. No. 5745 (Del) of 2018 is filed for Assessment year 2014-15 by M/s. Steria (India) Limited, (The Assessee/ Appellant). As some common issues are involved, for the sake of convenience, these were heard together, and are being disposed of by this consolidated order.

Citation :
SA number 250 - 252/Del/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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