Adaptec (India) (P.) Lid v. Assti. CIT 120151 (57 Taxmann.com 307)

Cognizant Technology Solutions India Private Limited(Erstwhile Excellence Data Research Private Limited), Chennai vs. Asst. Commissioner of Income Tax, Central Circle-17(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 13/HYD/2018[2013-14]Status: DisposedITAT Chennai08 Nov 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.13/Hyd/2018 िनधा"रण वष"/Assessment Year: 2013-14 V. M/S. Cognizant Technology- The Acit, Solutions India Pvt. Ltd., Circle-17(1), 9Th Floor, (As Successor In Interest Of Erstwhile Excellence Data Signature Towers, Opp: Botanical Garden, Research Pvt. Ltd.), 6Th Floor, New No.165, Old No.110, Kondapur, Hyderabad. Menon Eternity Building, St. Mary’S Road,Alwarpet, Chennai-600 018. [Pan: Aabce 4933 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S.P.Chidambaram, AdvFor Respondent: Ms. C. Vatchala, CIT

Section 143(3)Section 144C(5)Section 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.13/Hyd/2018 िनधा"रण वष"/Assessment Year: 2013-14 v. M/s. Cognizant Technology- The ACIT, Solutions India Pvt. Ltd., Circle-17(1), 9th Floor, (as successor in interest of erstwhile Excellence Data Signature Towers, Opp: Botanical Garden, Research Pvt. Ltd.), 6th Floor, New No.165, Old No.110, Kondapur, Hyderabad. Menon Eternity Building, S…

M/S Dell International Services India Private Limited, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 932/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri

Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Dell International Services India Private Limited, Bangalore

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 844/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri

Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

M/S Unisys India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 2027/BANG/2017[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri Dhanesh Bafna, AR & Shri PratikFor Respondent: Shri Srinivasa T Bidari, CIT(DR)

Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 The Dy. Commissioner of Income- Vs. M/s Unisys India Pvt. Ltd., 4th & 5th Floor, Block ‘WARP’, tax, Circle-7(1)(1), SJR 1 Park, Whitefield Area, Bengaluru. No.13, 14 & 15, KR Puram, Bengaluru-560 066. PAN – AAACU 1502 G APPELLANT RESPONDENT Assessment year : 2010-11 M/s Unisys India Pvt. Ltd., Vs. The Dy. Commissioner of Income- 4th & 5th Floor, Block ‘WARP’, tax, SJR 1 Park, Whitefield Area, Circle-7(1)(1), No.13, 14 & 15, KR Puram, Bengaluru.…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Unisys India Pvt Ltd, Bangalore

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

ITA 2024/BANG/2017[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri Dhanesh Bafna, AR & Shri PratikFor Respondent: Shri Srinivasa T Bidari, CIT(DR)

Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 The Dy. Commissioner of Income- Vs. M/s Unisys India Pvt. Ltd., 4th & 5th Floor, Block ‘WARP’, tax, Circle-7(1)(1), SJR 1 Park, Whitefield Area, Bengaluru. No.13, 14 & 15, KR Puram, Bengaluru-560 066. PAN – AAACU 1502 G APPELLANT RESPONDENT Assessment year : 2010-11 M/s Unisys India Pvt. Ltd., Vs. The Dy. Commissioner of Income- 4th & 5th Floor, Block ‘WARP’, tax, SJR 1 Park, Whitefield Area, Circle-7(1)(1), No.13, 14 & 15, KR Puram, Bengaluru.…

Harman Connected Services Corporation India Private Limited (Formerly Known As M/S Core Objects India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(2), Bangalore

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

ITA 682/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Feb 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 682/Bang/2016 M/s. Harman Connected Services Deputy Commissioner of 2011-12 Corporation India Private Limited, Income Tax, (formerly known as Core Objects India Circle - 3(1)(2), Private Limited), Bengaluru. Plot No.3 and 3A, EOIZ Industrial Area, Sy. No.85 and 86, Sadaramangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AACCC 2040 B 632/Bang/2016 Deputy Commissioner of M/s. Core Objects India Pri…

Ametek Instruments India Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

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

ITA 499/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Sept 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A No.398/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 144C(5)Section 92B

…IT(TP)A No.398/Bang/2016 & CO 78/Bang/2016 & IT(TP)A No.499/Bang/2016 M/s. Ametek Instruments India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.398/Bang/2016 Assessment Year : 2011-12 M/s. Ametek Instruments India Pvt. Ltd. 1st Floor Left Wing Prestige, Featherlite Tech Park ACIT Circle-1(1)(1) Vs. Plot No.148, EPIP 2nd Phase Bangalore Whitefield, Bangalore 560 066 PAN NO : AAHCA2869B APPELLANT RESPONDENT C.O. No.78/Bang/2016 (Arising out of IT(TP)A No.398/Bang/2016) Ass…

Asst.C.I.T., Bangalore vs. M/S Ametek Instruments India Private Limited, Bangalore

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

ITA 398/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Sept 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A No.398/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Sharath Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 144C(5)Section 92B

…IT(TP)A No.398/Bang/2016 & CO 78/Bang/2016 & IT(TP)A No.499/Bang/2016 M/s. Ametek Instruments India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.398/Bang/2016 Assessment Year : 2011-12 M/s. Ametek Instruments India Pvt. Ltd. 1st Floor Left Wing Prestige, Featherlite Tech Park ACIT Circle-1(1)(1) Vs. Plot No.148, EPIP 2nd Phase Bangalore Whitefield, Bangalore 560 066 PAN NO : AAHCA2869B APPELLANT RESPONDENT C.O. No.78/Bang/2016 (Arising out of IT(TP)A No.398/Bang/2016) Ass…

Inductis India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee stands allowed in

ITA 1203/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Aug 2018AY 2012-13

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastavaasstt. Year: 2012-13

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Ms Paramita M. Biswas, CIT DR

Section 14ASection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2012-13 Inductis India Pvt. Ltd., vs ACIT, 414, 4th Floor, DLF Jasola Tower B, Circle-12(1), Plot No. 10 & 11, DDA District New Delhi. Centre, Jasola, New Delhi-110044 (PAN: AAACI8497C) (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Respondent by: Ms Paramita M. Biswas, CIT DR Date of hearing: 21.05.2018 Date of pronouncement: 20.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the assessee a…

Adaptec (India) (P.) Lid v. Assti. CIT 120151

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