93 STC 406 (SC) (v) CIT v. Sincere Construction (2015) 229 Taxman 186 (Allahabad) (vi) ACIT v. Dr.Tulsi Prasad Mohapatra

27 Taxmann.com 125Reported decision2012#24133 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

working capital adjustment directions of the drp comparable companies arm's length price associated enterprises section 92ca section 92c section 144c(13)associated enterprise dispute resolution panel section 92 international transaction

Judgments citing 93 STC 406 (SC) (v) CIT v. Sincere Construction (2015) 229 Taxman 186 (Allahabad) (vi) ACIT v. Dr.Tulsi Prasad Mohapatra

Vmware Software India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

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

ITA 2127/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Jun 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/S.Vmware Software India The Deputy Commissioner Of Private Limited, Kalyani Magnum Income-Tax, Circle 7(1)(2) V. Bangalore. Block-I, 3Rd Floor 165/2 Doraisanipalya, Iim Post Bannerghatta Road Bengaluru – 560 076. Pan : Aaccv4573E. (Appellant) (Respondent) Appellant By : Sri.T.Suryanaranayana, Advocate Respondent By : Dr.Manjunath Karkihalli, Cit -Dr Date Of Pronouncement : 17.06.2022 Date Of Hearing : 03.06.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 24.01.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Issues Raised In The Appeal Are As Follows:- (I) Validity Of The Impugned Final Assessment Order; (Ii) Transfer Pricing (Tp) Adjustment Of Rs.26,85,43,457 Made By The Transfer Pricing Officer (Tpo) Towards The International Transactions Of Provision Of Contrct Software Development & Information Technology Enabled Services To The Assessee’S Associated Enterprises (Aes); (Iii) Addition Of Rs.7,62,39,388 Being The Alleged Suppressed Income Of The Assessee; & 2 It(Tp)A No.2127/Bang/2017. M/S.Vmware Software India Private Limited.

For Appellant: Sri.T.Suryanaranayana, AdvocateFor Respondent: Dr.Manjunath Karkihalli, CIT -DR

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/s.VMware Software India The Deputy Commissioner of Private Limited, Kalyani Magnum Income-tax, Circle 7(1)(2) v. Bangalore. Block-I, 3rd Floor 165/2 Doraisanipalya, IIM Post Bannerghatta Road Bengaluru – 560 076. PAN : AACCV4573E. (Appellant) (Respondent) Appellant by : Sri.T.Suryanaranayana, Advocate Respondent by : Dr.Manjunath Karkihalli, CIT -DR Date of Pronouncement : 17.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K…

San Disk India Device Design Centre Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 543/BANG/2015[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 154Section 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. and Appellant Respondent Assessment Year 543/Bang/2015 M/s. SanDisk India Device Design The Income Tax Officer, 2010-11 Centre Pvt. Ltd., Ward - 6(1)(1), Survey No.143/1, Amani Bellandur Bengaluru. Khane Village, Prestige Excelsior, Prestige Tech Park, Marathalli- Sarjapur Outer Ring Road, Kadubeesanahalli, Varthu Hobli, Bengaluru – 560 103. PAN : AAICS 9204 M 341/Bang/2015 The Income Tax Officer, M/s. SanDisk India Device 2010-11 Ward - 6(1)(1), Design C…

DCIT, Bangalore vs. M/S Sandisk India Device Design Centre Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 341/BANG/2015[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 154Section 92C