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

Last updated: 23 December 2020
Quick Summary
This Income Tax Appellate Tribunal case involves NTT Data Global Delivery Services Private Limited appealing against an order concerning the 2005-06 assessment year. The appeal focuses on three main points: the exclusion of four comparable companies in transfer pricing adjustments, whether a provision for bonus should be treated as a contingent or ascertained liability for Section 115JB, and a disallowance under Section 14A of the Income-tax Act.

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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. No 10% pre-deposit required on any Penalty-only order from SCN issued prior to October 01, 2025
  2. Ratification is no substitute for recommendation - Notifications travelling beyond GST Council recommendations are ultra vires
  3. Disparity between seigniorage fee paid and supply value declared in GSTR-1 justifies invocation of extended period of limitation under Section 74 of the CGST Act
  4. Interest on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived by Courts
  5. Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory
  6. Advocates ought to be summoned only in rare and exceptional circumstances
  7. Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer's Signature is an Incurable Jurisdictional Defect
  8. SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular
  9. Mere Expiry of E-Way Bill Without Intent to Evade Tax Cannot Justify 200% Penalty
  10. No GST Levy on Assignment of Leasehold Rights of Industrial Plots as Supreme Court Dismisses Revenue's SLPs

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member poojaambedepoojaambedePro Member CA. MOHIT SHARMACA. MOHIT SHARMAPro Member Amogh GokhaleAmogh GokhalePro Member sinu kuriansinu kurianPro Member vinalvinal
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Follow