24/7 Customer.com Ltd. v. DCIT

28 Taxmann.com 258Income Tax Appellate Tribunal2012#5101 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

section 132(1)(a)cost plus methodsection 92c(2)resale price methodfunctional analysisrelated party transactionworking capital adjustmentcaptive service providersection 153(a)reference to tpoarms length pricetransfer pricing order

Judgments citing 24/7 Customer.com Ltd. v. DCIT

EMC SOFTWARE AND SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 2, BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes as per the terms mentioned above

ITA 191/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Mar 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (D.R)
Section 133(6)Section 143(3)Section 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.191/Bang/2021 Assessment Year : 2016-17 M/s EMC Software and Services India Pvt. The Asst. Commissioner of Ltd., Income-tax, Bagmane Developers Pvt. Ltd., Special Range-2, SEZ – Marathahalli Ring Road, Bangalore. Vs. Doddanekundi Village Road, Bangalore-560 037. PAN: AABCT 0199 B APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT (D.R) Date of Hearing : 03.01.2023 Date of Pronouncement…

FIREEYE CYBERSECURITY PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 292/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 292/Bang/2021 Assessment Year : 2016-17 M/S. Mandiant Cyber Security Pvt. Ltd. (Formerly Known As Fireeye The Deputy Cybersecurity Pvt. Commissioner Of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2Nd Floor, Bannerghatta Road, Bengaluru – 560 029. Pan: Aaccf1341A Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri Vilas Shinde, Cit Dr Date Of Hearing : 26-09-2022 Date Of Pronouncement : 10-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Passed By National E- Assessment Centre, Delhi Dated 30/04/2021 On Following Revised Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 292/Bang/2021 Assessment Year : 2016-17 M/s. Mandiant Cyber security Pvt. Ltd. (formerly known as FireEye The Deputy Cybersecurity Pvt. Commissioner of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2nd Floor, Bannerghatta Road, Bengaluru – 560 029. PAN: AACCF1341A APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate Revenue by : Shri Vilas Shinde, CIT DR Date of Hearing : 26-09-2022 Date of P…

M/S. DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED ( FORMERLY KNOWN AS DELL COMPUTER INDIA PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 392/BANG/2021[2004-05]Status: DisposedITAT Bangalore28 Sept 2022AY 2004-05

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.392/Bang/2021 Assessment Year : 2004-05 M/S. Dell International Services The Deputy Commissioner Vs. India Pvt. Ltd., Of Income Tax, (Formerly Known As Dell Circle – 2(1)(1), Computer India Pvt. Ltd.,) Bengaluru. 12/1A, 12/2A, 13/1A, Diyashree Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Assessee By : Smt. Tanmayee Rajkumar, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bangalore Date Of Hearing : 26.09.2022 Date Of Pronouncement : 28.09.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Order Of Assessment Dated 26.04.2021, Passed By The Dcit, Circle – 2(1)(1), Bengaluru, Under Section 143(3) R.W.S. 144C R.W.S. 254 Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2004-05. 2. The Assessee Is The Subsidiary Of Dell International Usa & Is Engaged In The Provision Of Call Centre Support Services, Back-Office Support Services & Offshore Development Support Services [Software Development (“Swd”)] To Its Associated Enterprises (“Aes”). The Assessee Provided The Aforesaid Services To It(Tp)A No.392/Bang/2021 Page 2 Of 12

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.392/Bang/2021 Assessment Year : 2004-05 M/s. Dell International Services The Deputy Commissioner Vs. India Pvt. Ltd., of Income Tax, (Formerly known as Dell Circle – 2(1)(1), Computer India Pvt. Ltd.,) Bengaluru. 12/1A, 12/2A, 13/1A, Diyashree Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bangalore Dat…

NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 319/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

Section 143(3)Section 144C(13)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

ITO WARD - 5(1)(1), BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 280/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

Section 143(3)Section 144C(13)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1308/BANG/2010[2005-06]Status: DisposedITAT Bangalore11 Mar 2022AY 2005-06

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1307/BANG/2010[2004-05]Status: DisposedITAT Bangalore11 Mar 2022AY 2004-05

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1306/BANG/2010[2003-04]Status: DisposedITAT Bangalore11 Mar 2022AY 2003-04

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1305/BANG/2010[2002-03]Status: DisposedITAT Bangalore11 Mar 2022AY 2002-03

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

MARATHON ELECTRIC INDIA PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 6100/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Nov 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Marathon Electric India Pvt. Vs Acit Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (Respondent) Aaacg5525H (Appellant)

Section 10BSection 144Section 254Section 92D

…2016) 67 taxmann.com (Bangalore-Trib). ii. American Express Services India Ltd Vs DCIT (2013) 32 taxmann.com 143(Delhi Trib). 16 iii. ITO Vs Nextline India Pvt. Ltd (ITA No 454 of 2011, DTF 19.10.2012 (Bang Trib). iv. 24/7 Customer.com (P) Ltd vs DCIT (2012) 28 Taxmann.com 258-. v. Trilogy E-Business Software India (P) Ltd Vs DCIT (2013) 29 taxmann.com 310-. vi. Willis Processing Services (I) (P) Ltd Vs DCIT (2013) 30 Taxmann.com 350, Mumbai, ITAT. vii. Nokia India Private Limited Vs DCIT (2014-TLL-224-ITAT-DEL-TP) viii. Maersk Global Centers (India) (P.) Ltd Vs ACIT 2014-TII-52-ITAT- MUM-SB-TP ix. Navisite Indi…

M/S. METRICSTREAM INFOTECH (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 2347/BANG/2019[2015-16]Status: DisposedITAT Bangalore24 Apr 2020AY 2015-16

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2347/Bang/2019 Assessment Year : 2015 – 16

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2347/Bang/2019 Assessment Year : 2015 – 16 M/s Metric Stream Infotech The Asst. Commissioner of (India) Pvt. Ltd., Income Tax, AMR Tech Park-4B, Circle-4(1)(2), No.23 & 24, Hongasandra Vs. Bengaluru. Village, Begur Hobli, Bengaluru South Taluk, Bengaluru-560 068. PAN – AACCM 4991 K APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, C.A Respondent by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 11-03-2020 Date of Pronouncement : 24-04-2020…

M/S. EATON TECHNOLOGIES PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Appeal of the assessee is partly allowed for statistical purposes

ITA 400/PUN/2014[2009-10]Status: HeardITAT Pune06 Mar 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Vishal Kalra
Section 92C(1)Section 92C(2)

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 400/PUN/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/s. Eaton Technologies Private Limited. Cluster C, Wing-1, Eon Free Zone, Plot No.1, S. No. 77, MIDC Kharadi Knowledge Park, Kharadi, Pune-411 014. PAN : AABCE4323Q. .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(2), Pune. ……""यथ" / Respondent Assessee by : Shri Vishal Kalra : Smt. Nandita Kanchan Revenue by सुनवाई क" तार"ख / Dat…

PR. COMMISSIONER OF INCOME TAX vs. M/S MOOG CONTROLS (INDIA)

ITA/510/2016HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 260A

…1/13 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 30th DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.510/2016 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX -4, BMTC COMPLEX, KORMANGALA, BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(1), BANGALORE. …APPELLANTS (By Mr. E.I. SANMATHI, ADV.) AND: M/S. MOOG CONTROLS (INDIA) PVT. LTD., NO. 41P/99P/100P, KIADB INDUSTRIAL AREA, ELECTRONIC CITY, PHASE-II, BANGALORE-560 100. PAN: AABCM 3226G. …RESPONDENT (…

SIEMENS BPO SERVICES PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of the assessee as well as revenue are

ITA 1191/BANG/2011[2004-05]Status: DisposedITAT Bangalore05 Jun 2017AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri G. Kamaladhar, DR
Section 143(3)Section 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.1191/Bang/2011 (Assessment Year : 2004-05) M/s. Siemens BPO Services Pvt. Ltd. (known as Siemens Information Processing Services Pvt. Ltd.) Ozone Manay Tech Park, Block A, 6th Floor, No.56/18 & 55/9, G.B.Palya, Hosur Raod, Bangalore-560 068. …. Appellant. PAN AAFCS 1164H Vs. Dy. Commissioner of Income Tax, Circle 12(3), Bangalore. ….. Respondent. I.T. (T.P) A. No.1208/Bang/2011 (Assessment Year : 2004-05) (By Revenue) Assessee By : Shri Sampath Ra…

HALDOR TOPSOE INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee stands allowed

ITA 2133/DEL/2014[2009-10]Status: DisposedITAT Delhi02 May 2017AY 2009-10

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaassessment Year: 2009-10

For Appellant: Shri G.N. Gupta, ITP, Shri H.P. Agarwal, FCAFor Respondent: Shri T.M. Shivakumar, CIT, Ld. DR
Section 143(3)Section 144CSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2009-10 Haldor Topsoe India Pvt. Ltd., vs DCIT, Elegance Tower, 2nd Floor, Circle 12(1), Jasola District Centre, New Delhi. New Delhi-110025 (PAN: AABCH7781F) (Appellant) (Respondent) Appellant by: Shri G.N. Gupta, ITP, Shri H.P. Agarwal, FCA Respondent by: Shri T.M. Shivakumar, CIT, Ld. DR Shri B. Ramanjeneyuiy, Sr. DR ORDER PER SUDHANSHU SRIVASTAVA, JM This appeal has been filed by the assessee against the order dated 31/01/2014 pas…

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 699/BANG/2009[2004-05]Status: DisposedITAT Bangalore21 Apr 2017AY 2004-05

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER I.T.(T.P) A. No.699/Bang/2009 (Assessment Year : 2004-05) M/s. Dell International Services India Pvt. Ltd., Nos.12/1, 12/2A, 13/1A, Divyasree Greens, Challaghatta Village, Varthur, Hobli, Bangalore-560 071. …. Appellant. PAN AABCD 1741M Vs. Asst. Commissioner of Income Tax, Circle 11(1), Bangalore. ….. Respondent. Appellant By : Shri K.R. Vasudevan, Advocate. Respondent By : Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru. Date of Hearing : 23.02.2017. Date of Pro…

SCANCAFE DIGITAL SOLUTIONS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the revenue is partly allowed

ITA 502/BANG/2015[2010-11]Status: DisposedITAT Bangalore12 Apr 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri G.Kamaladhar, Standing Counsel
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.502/Bang/2015 (Assessment year: 2010-11) and Cross Objn.No.139/Bang/2015 (In IT(TP)A No.502/Bang/2015) (Assessment year: 2010-11) M/s.Scancafe Digital Solutions Pvt. Ltd. Ground Floor, Neil Rao Towers, Plot No.118, Road No.03, EPIP Phase-1, Whitefield Main Road, Bengaluru-560066 … Appellant PAN:AAKCS 5398 E Vs. Income-tax Officer, Ward 6(1)(1), Bengaluru. … Respondent AND IT(TP)A No.450/Bang/2015 (Assessment year: 2010-11) (By the Revenue) Assessee by : S…

M/S THOMSON REUTERS INDIA SERVICES PRIVATE LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, the assessee’s appeal is allowed/ treated as allowed

ITA 1206/BANG/2011[2007-08]Status: DisposedITAT Bangalore06 Apr 2017AY 2007-08

Bench: Smt. Asha Vijayaraghavan & Shri. S. Jayaraman

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT - DR
Section 10ASection 143(3)Section 234B

…IT(TP)A.1206/Bang/2011 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T (TP).A No.1206/Bang/2011 (Assessment Year : 2007-08) M/s. Thomson Reuters India Services P. Ltd, (Formerly known as Thomson Corporation (International) P. Ltd,) Divyashree Technonopolis, 36/2 & 124, Yamalur Village, Varthur Hobli, Off HAL Airport Road, Bengaluru 560 047 .. Appellant PAN : AAACW1663L v. Additional Commissioner of Income-Tax, Range -12, Bengaluru .. Respondent Assessee by : Shri. T. Suryanarayana, A…

ACUSIS SOFTWARE INDIA PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 442/BANG/2011[2004-05]Status: DisposedITAT Bangalore04 Nov 2016AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri. Chavali Narayana, CAFor Respondent: Shri. D. Sudhakar Rao, CIT-DR
Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE ` BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.442/Bang/2011 (Assessment year: 2004-05) Assessee’s Appeal M/s. Acusis Software India Pvt. Ltd., Vs. The Income Tax Officer, No. 17/2, Dollars Chambers, Ward-11(1), Bangalore. Lalbagh Road, Bangalore – 560 027. PAN : AADCA2415P Appellant Respondent Revenue’s Appeal IT(TP)A No.444/Bang/2011 (Assessment year: 2004-05) The Income Tax Officer, Vs. M/s. Acusis Software India Pvt. Ltd., Ward-11(1), Bangalore. Bangalore – 560 027. PAN : AADCA2415P Appel…

DCIT vs. M/S ACI WORLDWIDE SOLUTIONS PVT. LTD.,,

In the result, the Revenue’s appeal and the cross objection

ITA 477/BANG/2013[2005-06]Status: DisposedITAT Bangalore31 Oct 2016AY 2005-06

Bench: Smt. Asha Vijayaraghavan & Shri. S. Jayaraman

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. H. Ananda, JCIT
Section 92C

…IT(TP)A.477/Bang/2013 & CO.153/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No.477/Bang/2013 (Assessment Years : 2005-06) Deputy Commissioner of Income Tax, Circle -11(1), Bengaluru ..Assessee v. M/s. ACI Worldwide Solutions P. Ltd, Salarpuria Cambridge Mall, No.9, Ulsoor, Bengaluru 560 008 ..Respondent PAN : AAACV7566R Cross objection No.153/Bang/2015 (In I.T(TP).A No.477/Bang/2013) (Assessment Years : 2005-06) (By the Assessee) Assessee by : Shri. Padam Chand Kh…

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