ACIT v. Broadcom Communication Technologies Pvt. Ltd.

88 Taxmann.com 309Reported decision2017#25791 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2020.

Judgments citing ACIT v. Broadcom Communication Technologies Pvt. Ltd.

ITO, Bangalore vs. M/S Evolving Systems Networks India Pvt. Ltd., Bangalore

In the result appeal filed by assessee stands allowed and revenue’s appeal stands partly allowed as indicated above

ITA 419/BANG/2016[2011-12]Status: DisposedITAT Bangalore20 Apr 2020AY 2011-12

Bench: Smt. Beena Pillai & Shri. O.P. Meena

For Appellant: Mr. Muzaffar Hussain CIT – DRFor Respondent: Shri. Padamchand Khincha, CA

Section 10ASection 143Section 144C(13)

…by assessee in transfer pricing study nor considered by Ld.TPO, while conducting analysis under section 92CA of the Act. 12.2 Placing reliance upon decision of this Tribunal in case of ACIT vs Broadcom Communication Technologies Pvt. Ltd., reported in (2017) 88 Taxmann.com 309, she submitted that new filter suo moto cannot be applied by DRP selectively, but should be applied to all comparables. Page 19 of 35 IT(TP)A 419/Bang/2016 & IT(TP)A 461/Bang/2016 A. Y : 2011 – 12 In support, reliance is placed on decisions of Delhi Tribunal in case of DCIT vs Vertex customer services in ITA No.5228/Del/2018 vide order d…

Asst.C.I.T., Bangalore vs. M/S Herbalife International India Pvt. Ltd., Bangalore

In the result appeal filed by revenue stands dismissed

ITA 579/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Aug 2019AY 2011-12

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member Sl.

For Respondent: Miss. Neera Malhotra, CIT

Section 143Section 144C

…assessee in the transfer pricing study nor considered by Ld.TPO, while conducting analysis under section 92CA of the Act. 6.2 Placing reliance upon decision of this Tribunal in case of ACIT vs Broadcom Communication Technologies Pvt. Ltd., reported in (2017) 88 Taxmann.com 309, she submitted that new filter suo moto IT(TP)A No.579(B)/2016 & CO No.23(B)/2017 10 cannot be applied by DRP selectively, but should be applied to all comparables. In support, she also placed reliance upon decisions of Delhi Tribunal in case of DCIT vs Vertex customer services in vide order dated 06/11/17 and Aircom International India P…

Asst.C.I.T., Bangalore vs. M/S Ims Health Technology Solutions Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 577/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Oct 2018AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodia

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER IT(TP)A No. 577/Bang/2016 Assessment Year : 2011-12 M/s. IMS Health Technology The Assistant Solutions Pvt. Ltd., Commissioner of Income Maruthi Infotech Centre, 11/1, Tax, Vs. 12/1, Koramangala Inner Circle – 3 (1) (1), Road, Amarjyothi Layout, Bangalore. Bangalore – 560 071. PAN: AABCD9297J APPELLANT RESPONDENT C.O. No. 49/Bang/2016 (in IT(TP)A No. 577/Bang/2016) (By Assessee) Assessee by : Shri S.P. Chidambaram, Advocate Revenue by : Ms. Neera Malhotra, CIT…