Cvent India Pvt Ltd Vs. The I.T.O
Case No: ITA No. 2374/DEL/2012 [A.Y. 2010-11], ITA No. 187/DEL/2016 [A.Y. 2011-12], ITA No. 2505/DEL/2017 [A.Y. 2010-11]
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI
Date: 3/26/2025
Parties Involved
appellantCvent India Pvt Ltd
respondentThe I.T.O
Facts Summary
The assessee, Cvent India Pvt Ltd, is an Indian company incorporated on February 16, 2006, and registered under the Software Technology Parks Scheme of India (STPI) at STPI NOIDA. It is a 100% subsidiary of M/s Cvent Inc., USA, and provides online event registration services and e-marketing services globally. During FY 2009-10, the assessee provided BPO services to its associated enterprises worth Rs. 19.62 crore. The assessee filed its E-return on March 22, 2011, declaring an income of Rs. 37,4…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the order passed by the Ld. Assessing Officer (Ld. AO)/ Ld. CIT(A) is bad in law and void ab-initio.
- 2. Whether the reference made by the Ld. AO suffers from Jurisdictional error.
4 more legal issues analysed in this judgement.
Precedents Relied Upon
29 precedents cited in this judgement.