MSCI SERVICES P.LTD, MUMBAI V. DCIT RG 9(2), MUMBAI

ITA 872/MUM/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5526 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Next Hearing Date: 22-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 07-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANT KUMAR
• Keywords: Transfer pricing

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA , A M AND SHRI SANDEEP GOSAIN, JM I.T.A. NO S . 872/MUM/2014 , 1076/MUM/2015 & 7599/MUM/2014 ( ASSESSMENT YEAR S : 2008 - 09 , 2009 - 10 & 2010 - 11 ) MSCI SERVICES PRIVATE LIMITED (FORMER LY MORGAN STANLEY CAPITAL INTERNATIONAL SERVICES PRIVATE LIMITED) 202, RAHEJA TITANIUM, OPP. JOGESHWARI VIKHROLI LINK ROAD, WESTERN EXPRESS HIGHWAY, GOREGAON EAST, MUMBAI - 400 063 VS. DY. CIT, RANGE 9(2), ROOM NO. 218, AAYKAR BHAVAN, M. K. ROAD, MUMBAI - 40 0 020 PAN/GIR NO. AADCM 8594 K ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI HEMEN CHANDARIYA RESPONDENT BY : SHRI JAYANT KUMAR DATE OF HEARING : 03.07.2018 DATE OF PRONOUNCEMENT : 03.07.2018 O R D E R PER BENCH : THESE ARE APPE AL S BY THE ASSESSEE DIRECTED AGAINST THE RESPECTIVE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) PERTAINING TO ASSESSMENT YEAR S 2008 - 09 , 2009 - 10 & 2010 - 11 . 2. THE GROUND S RAISED RELATE TO DETERMINATION OF ARMS LENGTH PRICE OF THE INTERNATIONAL TR ANSACTION OF INFORMATION TECHNOLOGY ENABLED SERVICES (ITES). 2 MSCI SERVICES PRIVATE LIMITED 3. A T THE OUTSET IN THIS CASE THE LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT HE SHALL BE WITHDRAWING THE SE APPEAL S . 4. THE L EARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION T O THIS PROPOSITION. 5. UP ON CAREFUL CONSIDERATION WE HAVE GRANTED PERMISSION TO WITHDRAW THE SE APPEAL S . ACCORDINGLY TH ESE APPEAL S ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THE SE APPEALS BY THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCE D IN THE OPEN COURT ON 03.07.2018 SD/ - SD/ - ( SANDEEP GOSAIN ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 03.07.2018 ROSHANI , SR. PS COPY OF THE OR DER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI