AKAMAI TECHNOLOGIES SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

ITA 245/BANG/2016Status: DisposedITAT Bangalore24 August 2026AY 2011-127 pages
AI SummaryRemanded

What were the facts?

The assessee, an Indian subsidiary, was characterized as an ITES service provider by the TPO and DRP, contrary to its claim of being a reseller. The DRP's decision lacked cogent reasons and disregarded its own previous year's ruling.

What did the Tribunal hold?

The Tribunal found the DRP's characterization of the assessee as an ITES service provider to be unsupported by reasons and lacking in merit. The matter was restored to the AO for fresh adjudication, considering the Advance Pricing Agreement (APA) and the assessee's characterization as a reseller.

What were the issues?

The primary issue was the correct characterization of the assessee's international transactions for transfer pricing purposes – whether as a reseller or an ITES service provider. The validity of the DRP's directions and the application of an Advance Pricing Agreement were also considered.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(5),Section 144C(13),Section 92C(1),Section 92C(2),Section 234D,Section 92CC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Respondent: Smt. Divya K.J, CIT-DR

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT:

1.

For assessment year 2011–12, the assessee challenges the assessment order dated 23 December 2015, passed by the Assistant Commissioner of Income Tax, Circle–1(1)(1), Bangalore, under section 143(3) read with sections 144C (5) and 144C(13) of the Income-tax Act, 1961. The order was passed pursuant to the directions of the learned

The order continues below.

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