68 (Hyd.) Genisys Integrating System (India) (P.) Ltd. v. Dy. CIT

20 Taxmann.com 715Reported decision2012#3352 most cited

What is 68 (Hyd.) Genisys Integrating System (India) (P.) Ltd. v. Dy. CIT authority for?

The Tribunal consistently follows the turnover filter and excludes companies when applying this filter in comparable selection for transfer pricing analysis.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Genesis Integrating System (India) P Ltd v DCIT · 2012 · transfer pricing · comparable selection · turnover filter · exclusion of companies · arm's length price

Sections most often in play

Section 143(3)Section 144C(3)Section 92CA(1)Section 144BSection 144C(13)

Issues it is cited on

captive service providerfar analysistransfer pricing ordertested partyworking capital adjustmenttransactional net margin methodmost appropriate methodcomparable companiesarms length priceassociated enterprisesarm's length priceassociated enterprise

Judgments citing 68 (Hyd.) Genisys Integrating System (India) (P.) Ltd. v. Dy. CIT

ACIT, CIRCLE 3(3)(1), MUMBAI, MUMBAI vs. XORIANT SOLUTIONS PRIVATE LIMITED, MUMBAI

In the result, appeal by the revenue is dismissed

ITA 540/MUM/2025[2012-2013]Status: DisposedITAT Mumbai26 Jun 2025AY 2012-2013

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2011-12 & Assessment Year 2012-13

For Appellant: Shri Pankaj Toprani, AdvocateFor Respondent: Shri Asif Karmali, Sr. DR
Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 & Assessment Year 2012-13 ACIT, Circle 3(3)(1) Xoriant Solutions Private Room No. 522, 5th Floor, Limited Aayakar Bhavan, M.K. Road, 7th Floor, 7A & 7B, C wing, Time Mumbai 400020. Vs. Square Building, Mittal Estate, Marol Naka, Andheri Kurla Road, Andheri East, Mumbai 500059 PAN: AAACX0146P (Appellant) (Respondent) Present for: Assessee : Shri Pankaj Toprani, Advocate Revenue : Shri Asif Karmali, Sr. DR Date of Hearing : 01.05.2025 Date of…

ACIT, CIRCLE 3(3)(1), MUMBAI vs. XORIANT SOLUTIONS PRIVATE LIMITED, MUMBAI

In the result, appeal by the revenue is dismissed

ITA 539/MUM/2025[2011-2012]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-2012

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2011-12 & Assessment Year 2012-13

For Appellant: Shri Pankaj Toprani, AdvocateFor Respondent: Shri Asif Karmali, Sr. DR
Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 & Assessment Year 2012-13 ACIT, Circle 3(3)(1) Xoriant Solutions Private Room No. 522, 5th Floor, Limited Aayakar Bhavan, M.K. Road, 7th Floor, 7A & 7B, C wing, Time Mumbai 400020. Vs. Square Building, Mittal Estate, Marol Naka, Andheri Kurla Road, Andheri East, Mumbai 500059 PAN: AAACX0146P (Appellant) (Respondent) Present for: Assessee : Shri Pankaj Toprani, Advocate Revenue : Shri Asif Karmali, Sr. DR Date of Hearing : 01.05.2025 Date of…

DCIT, CIRCLE -2(1), HYDERABAD vs. TPSC(INDIA) PRIVATE LIMITED, HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 225/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Mar 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 225/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) TPSC (India) Private Vs. Deputy Commissioner Limited, of Income Tax, Hyderabad Circle-2(1), [PAN No. AABCT1309H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध / Revenue by: Shri K. Madhusudan, CIT-DR सुिवधई की तधरीख/Date of hearing: 28/02/2024 घोर्णध की तधर…

CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCE-2(1)(1), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 390/BANG/2021[2009-10]Status: DisposedITAT Bangalore17 Aug 2023AY 2009-10

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.390/Bang/2021 Assessment year : 2009-10 Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 26.07.2023 Date o…

LEVI STARUSS (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 695/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 695/Bang/2016 Assessment Year : 2011-12 M/S. Levi Strauss (India) Pvt. Ltd., The Deputy Sjr Cyber, 7Th Floor, Commissioner Of No. 22, Laskar Hosur Road, Income Tax, Adugodi, Circle 4 (1)(1), Bangalore – 560 030. Vs. Bangalore. Pan: Aaacl3092Q Appellant Respondent Assessee By : Shri Nageswar Rao, Advocate : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 31-03-2022 Date Of Pronouncement : 30-05-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 28.01.2016 U/S. 143(3) R.W.S. 144C Of The Act By The Ld.Dcit, Circle – 4 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Levi Strauss (India) Private Limited (Hereinafter Referred To As "Appellant") Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961("The Act") On The Following Grounds:

For Appellant: Shri Nageswar Rao, Advocate
Section 143(3)Section 144C

…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. 695/Bang/2016 Assessment Year : 2011-12 M/s. Levi Strauss (India) Pvt. Ltd., The Deputy SJR Cyber, 7th Floor, Commissioner of No. 22, Laskar Hosur Road, Income Tax, Adugodi, Circle 4 (1)(1), Bangalore – 560 030. Vs. Bangalore. PAN: AAACL3092Q APPELLANT RESPONDENT Assessee by : Shri Nageswar Rao, Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 31-03-2022 Date of Pronouncement : 30-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Presen…

M/S. TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(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.300/Bang/2021 Assessment year : 2016-17 TE Connectivity Services Vs. The Assessing Officer, India Private Ltd., National Faceless 59/2, 1st Floor, Gurudas Heritage, Assessment Centre, Block-b, 100 Feet Ring Road, Delhi. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : Shri Sriram Sheshadri & Ms. Amulya K., CAs Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2022 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…

AMC COOKWARE (INDIA) PRIVATE LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(2), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 182/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri K.P. Srinivas, CAFor Respondent: Shri Deva Rathna Kumar, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A. No. 182/Bang/2017 Assessment Year: 2012-13 M/s. AMC Cookware (India) Pvt. Ltd., The Deputy #1180, 12th B Main, Commissioner of 1st Cross, HAL 2nd Stage, Income Tax, Indira Nagar, Circle 1 (1) (2), vs. Bangalore-560008. Bangalore. PAN: AACCA4970G (Appellant) (Respondent) Assessee by : Shri K.P. Srinivas, CA Revenue by : Shri Deva Rathna Kumar, CIT (DR) Date of Hearing : 08.11.2021 Date of Pronouncement : 29.11.2021 ORDER PER SHRI CHANDRA…

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

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

ITA 517/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Apr 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Smt. Tanmayee Rajkumar
Section 10ASection 143Section 144CSection 144C(13)Section 194JSection 40Section 9(1)(iv)

…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.517/Bang/2015 Assessment Year : 2010-11 The Dy. Commissioner of M/s Harman Connected Income-Tax, Services Corporation Pvt. Circle-6(1)(1), Ltd., Bengaluru. Vs. No.3&3A, EOIZ Industrial Area, Survey No.85 & 86, Sadamangala Village, Krishnarajapuram Hobli, Bangalore-560 066. PAN – AACCC 2040 B APPELLANT RESPONDENT IT(TP)A No.570/Bang/2015 Assessment Year : 2010-11 M/s Harman Connected The Dy. Commissioner of Services Corporation Pvt. Income-Tax, Ltd., Circle…

M/S MAVENIR SYSTEMS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

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

ITA 412/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Mar 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.412/Bang/2016 Assessment Year : 2011-12

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 234Section 92C

…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.412/Bang/2016 Assessment Year : 2011-12 M/s Mavenir Systems Pvt. The Income-Tax Officer, Ltd., Ward-4(1)(3), “Beech” E1, 2nd Floor, Bengaluru. Manyata Embassy Business Vs. Park, Outer Ring Road, (Hebbal – K.R Puram Section), Bengaluru-560 045. PAN – AAECM 9663 N APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 04-02-2021 Date of Pronouncement : 25-03-2021 ORDER PER BEENA PILLA…

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-12(2), BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 3087/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Mar 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 M/s Verifone India Technology The Income-tax Officer, Pvt. Ltd., Ward-12(2), A 101, 1st Floor, Cyber Park, Bengaluru. Plot No.76,77 & 78, Vs. Doddathogur Village, Begur Hobli, Bangalore South Taluk, Bengaluru-560 100. PAN – AACCV 1683 K APPELLANT RESPONDENT Assessment Year : 2010-11 The Income-tax Officer, M/s Verifone India Technology Ward-12(2), Pvt. Ltd., Bengaluru A 101, 1st Floor, Cyber Park, Vs. Plot No.76,77 & 78, Doddathogur Village,…

INCOME TAX OFFICER, BANGALORE vs. M/S. ARIBA TECHNOLOGIES INDIA (P) LTD,, BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 536/BANG/2017[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Shri Pradeep Kumar, CIT(DR)For Respondent: Shri Aliasgar Rampurawala, C.A
Section 10ASection 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 The Income-Tax Officer, M/s Ariba Technologies Ward-1(1)(2), India (P) Ltd., Bengaluru. RMZ Icon, No.51, Vs. Palace Road, Bengaluru-560 052. PAN : AADCA 0918 P APPELLANT RESPONDENT CO No.91/Bang/2017 (By assessee) Assessee by : Shri Pradeep Kumar, CIT(DR) Revenue by : Shri Aliasgar Rampurawala, C.A Date of Hearing : 09-02-2021 Date of Pronouncement : 11-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeals has been filed by r…

DCIT, BANGALORE vs. M/S AZTEC SOFT LIMITED, BANGALORE

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 878/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Oct 2020AY 2005-06

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore 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.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…

DCIT, BANGALORE vs. SRI. JIVHESHWARA CREDIT CO-OPERATIVE SOCIETY LTD.,, BANGALORE

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 349/BANG/2014[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore 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.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…

M/S BROADCOM COMMUNICATIONS TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX SPECIAL RANGE-1 , BANGALORE

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

ITA 349/BANG/2019[2010-11]Status: DisposedITAT Bangalore17 Mar 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 349/Bang/2019 Assessment Year: 2010-11

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Muzaffar Hussain, D.R

…IT TP A 349 OF 2019 M/s. LSI India Research & Development Private Limited Bangalore 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. 349/Bang/2019 Assessment Year: 2010-11 M/s. LSI India Research & Development Private Limited (in the case of erstwhile Broadcom Communications Technologies Private Limited, since merged) Deputy Commissioner of S1, Wipro Electronic City Income-tax, Circle 4(1)(1) Vs. Special Economic Zone Bangalore Doddathogur Village Begur Hobli Electronic City, Bangalore-560 100 PAN NO :…

DCIT, BANGALORE vs. M/S LOGICA PVT. LTD.,, BANGALORE

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

ITA 505/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jan 2020AY 2011-12

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” , BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM IT(TP)A No.505/Bang/2016 : Asst.Year 2011-2012 The Dy.Commissioner of M/s CGI Information Systems & Management Consultation Pvt. Income-tax, Circle 2(1)(1) Vs. Ltd. (Formerly M/s.Logica Pvt. Bangalore. Ltd.) No.95/1 & 95/2, Electronic City, Tower-2, Phase-1, Bangalore-560 100. PAN : AAACL3330M (Appellant) (Respondent) IT(TP)A No.626/Bang/2016 : Asst.Year 2011-2012 M/s CGI Information Systems & The Dy.Commissioner of Management Consultation Pvt. Ltd. Vs. Income-tax, Circle 2(1)(1) (Formerly…

DCIT vs. M/S ANALOG DVICES INDIA PVT. LTD.,,

In the result cross objection filed by assessee stands allowed

ITA 619/BANG/2013[2005-06]Status: DisposedITAT Bangalore20 Dec 2019AY 2005-06

Bench: Shri A.K.Garodia & Smt.Beena Pillai, Judical Member It(Tp)A No.619(Bang)/2013 (Assessment Year : 2005-06) The Deputy Commissioner Of Income Tax, Circle-11(1), Bangalore Appellant Vs M/S Analog Devices India Pvt. Ltd., Rmz Infinity No.3, Level-6, Tower-D, Old Maras Road, Bangalore-560 016. Pan No.Aabca1873F Respondent & C.O.No.155(B)/2015 (In It(Tp)A No.619(B)/2013 (Assessment Year : 2005-06) (By Assessee) Appellant By : Shri K.N. Dhandpani, Addl.Cit Revenue By : Shri Darpan Kirpalani, Ca

For Appellant: Shri K.N. Dhandpani, Addl.CITFor Respondent: Shri Darpan Kirpalani, CA
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.619(Bang)/2013 (Assessment Year : 2005-06) The Deputy Commissioner of Income Tax, Circle-11(1), Bangalore Appellant Vs M/s Analog Devices India Pvt. Ltd., RMZ Infinity No.3, Level-6, Tower-D, Old Maras Road, Bangalore-560 016. Pan No.AABCA1873F Respondent And C.O.No.155(B)/2015 (In IT(TP)A No.619(B)/2013 (Assessment Year : 2005-06) (By Assessee) Appellant by : Shri K.N. Dhandpani, Addl.CIT Revenue by : Shri Darpan Kirpalani, CA Date of hearing : 10-1…

M/S STERLING COMMERCE PVT. LTD.,BANGALORE vs. DCIT, BANGALORE

In the result this ground raised by assessee stands allowed

ITA 1220/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Sept 2019AY 2007-08

Bench: Shri B.R.Baskaran & Smt Beena Pillaiit(Tp)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/S Sterling Commerce Solutions India Pvt.Ltd., (Successor In Interest To Telelogic India Pvt.Ltd) C/O Ibm India Pvt.Ltd,, Iii Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 Pan No.Aabct3727D/Ta-158 Appellant Vs The Deputy Commissioner Of Income Tax, Circle-12(4) Bangalore Respondent Appellant By : Sri Padamchand Khincha, Ca Revenue By : Shri Pradeep Kumar, Cit

For Appellant: Sri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT
Section 143Section 92CSection 92C(3)

…IT(TP)A No.1220(B)/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “ C ”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/s Sterling Commerce Solutions India Pvt.Ltd., (successor in interest to Telelogic India Pvt.Ltd) C/o IBM India Pvt.Ltd,, III Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 PAN No.AABCT3727D/TA-158 Appellant Vs The Deputy Commissioner of Income Tax, Circle-12(4) Bangalore Respondent Appellant by : Sri Padamchand Khincha, CA Revenue by : Shri Pradeep Kum…

ASST CIT 10(3)(2), MUMBAI vs. PANGEA3 LEGAL DATABASE P.LTD, MUMBAI

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1923/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR
Section 143(3)Section 144C(5)

…Assessment Year-2010-11 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1663/Mum.2015 (िनधा"रण वष" / Assessment Year: 2010-11) Pangea3 Legal Database Systems Pvt. Ltd. ACIT-10(3)(2) बनाम नाम नाम/ नाम Room No.212, 2nd floor 102-B, Leela Business Park Andheri Kurla Road Aaykar Bhavan, M.K. Road Vs. Andheri (E), Mumbai-400 060 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8581-H…

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68 (Hyd.) Genisys Integrating System (India) (P.) Ltd. v. Dy. CIT (20 Taxmann.com 715) — Cited in 35 Judgments | BharatTax