GST Course
CA Final Online Classes
CA Classes

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

NTT DATA Global Delivery Services Private Limited, Bangalore vs Deputy Commissioner of Income Tax, Bangalore

LinkedIn


Court :
ITAT Bangalore

Brief :
The assessee has filed this appeal challenging the order dated 19.7.2016 passed by Ld. CIT(A)-44, New Delhi and it relates to assessment year 2005-06.

Citation :
IT(TP)A No.2028/Bang/2016

IN THE INCOME TAX APPELLATE TRIBUNAL
“C’’ BENCH: BANGALORE

BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER
AND
SHRI B.R. BASKARAN, ACCOUNTANT MEMBER

IT(TP)A No.2028/Bang/2016
Assessment Year: 2005-06

NTT Data Global Delivery Services
Pvt. Ltd. (Formerly Keane India
Limited)
17 & 17/1, South End Road
Basavangudi
Bengaluru-560 004
PAN NO : AABCK7777J
APPELLANT 

Vs.

Deputy Commissioner of
Income-tax
Circle-5(1)
Bangalore
RESPONDENT

Appellant by : Shri Nageshwar Rao, A.R.
Respondent by : Shri Pradeep Kumar, D.R.

Date of Hearing : 16.12.2020
Date of Pronouncement : 17.12.2020

O R D E R

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 19.7.2016 passed by Ld. CIT(A)-44, New Delhi and it relates to assessment year 2005-06.

2. Though the assessee has raised many grounds and additional grounds, the Ld. A.R. restricted its arguments on the following issues:

1) Transfer pricing adjustment - Exclusion of 4 comparable companies

2) Whether provision made for bonus is a contingent liability or ascertained liability for the purpose of section 115JB of the Act.

3) Disallowance u/s 14A of the Income-tax Act,1961 ['the Act' for short].

To know more in details find the attachment file
 

 

Guest
on 23 December 2020
Published in Income Tax
Views : 21
downloaded 6 times
Report Abuse

LinkedIn







Trending Tags