Agilis Information Technologies India (P) Ltd. v. ACIT

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

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

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 162/Bang/2018 Assessment Year : 2012-13 M/S. Altisource Business Solutions Pvt. Ltd., Pritech Park, 3Rd & 5Th Floors Of Wing A & The Deputy 4Th Floor Of Wing B, Commissioner Of Block No. 12, Pritech Park, Income Tax, Survey No. 51-64/4, Circle – 1 (1)(2), Bellandur Village, Bangalore. Vs. Sarjapur Marathahalli Outer Ring Road, Bangalore – 560 103. Pan: Aaaco9467A Appellant Respondent & It(Tp)A No. 164/Bang/2018 Assessment Year : 2012-13 (By Revenue) : Shri K.R. Vasudevan, Assessee By Advocate : Smt. Susan Dolores George Revenue By Cit (Osd) Date Of Hearing : 30-05-2022 Date Of Pronouncement : 29-06-2022 Order Per Beena Pillaipresent Cross Appeals Filed By The Assessee & The Revenue Against Order Dated 31.08.2017 Passed By The Ld.Cit(A)-1, Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 162/Bang/2018 Assessment Year : 2012-13 M/s. Altisource Business Solutions Pvt. Ltd., Pritech Park, 3rd and 5th Floors of wing A & The Deputy 4th Floor of Wing B, Commissioner of Block No. 12, Pritech Park, Income Tax, Survey No. 51-64/4, Circle – 1 (1)(2), Bellandur Village, Bangalore. Vs. Sarjapur Marathahalli Outer Ring Road, Bangalore – 560 103. PAN: AAACO9467A APPELLANT RESPONDENT & IT(TP)A No. 164/Bang/2018 Assessment Year : 2012-13 (By Revenue) : Shri…

M/S Ids Software Solutions India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

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

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.84/Bang/2017 Assessment Year : 2012-13

…e coordinate bench, in the case of EMC Software & Services (India)Pvt. Ltd. (supra) has excluded the above said companies by following the decision rendered by the Delhi Bench of Tribunal in the case of Agilis Information Technologies (India) Pvt. Ltd. (2018) 89 Taxmann.com 440. The discussion made in respect of these two companies in the case of Agilis Information Technologies (India) Pvt. Ltd. are extracted below:- “(b) Larsen & Toubro Infotech Ltd., was excluded from the list of comparable companies by relying on the decision of the Delhi Bench of ITAT in the case of Saxo India (P) Ltd. v. ACIT (2016) 67 taxma…

M/S. Csg Systems International (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax (OSD), Circle - 2(1)(1), Bangalore

In the result, the appeals are partly allowed

Bench: Shri N.V Vasudevan, Vice- & Shri Chandra Poojariit(Tp)A No. & Appellant Respondent Assessment Year 1081/Bang/2019 M/S.Csg Systems International The Joint Commissioner Of 2012-13 (I) Pvt.Ltd., Income Tax (Osd), No.55, 4Th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. Pan : Aabci 2954 B 1007/Bang/2019 The Deputy Commissioner Of M/S.Csg Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. Pan : Aabci 2954 B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI CHANDRA POOJARI,ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 1081/Bang/2019 M/S.CSG Systems International The Joint Commissioner of 2012-13 (I) Pvt.Ltd., Income Tax (OSD), No.55, 4th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. PAN : AABCI 2954 B 1007/Bang/2019 The Deputy Commissioner of M/S.CSG Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. PAN : AABCI 2954…

Deputy Commissioner of Income Tax Circle 2(1)(1), Bangalore vs. M/S. Csg Systems International (India) Private Limited, Bangalore

In the result, the appeals are partly allowed

Bench: Shri N.V Vasudevan, Vice- & Shri Chandra Poojariit(Tp)A No. & Appellant Respondent Assessment Year 1081/Bang/2019 M/S.Csg Systems International The Joint Commissioner Of 2012-13 (I) Pvt.Ltd., Income Tax (Osd), No.55, 4Th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. Pan : Aabci 2954 B 1007/Bang/2019 The Deputy Commissioner Of M/S.Csg Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. Pan : Aabci 2954 B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE-PRESIDENT AND SHRI CHANDRA POOJARI,ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 1081/Bang/2019 M/S.CSG Systems International The Joint Commissioner of 2012-13 (I) Pvt.Ltd., Income Tax (OSD), No.55, 4th Floor, Divyasree Circle – 2(1)(1), Towers, Bannerghatta Road, Bengaluru. Gurappana Palya, Bengaluru – 560 029. PAN : AABCI 2954 B 1007/Bang/2019 The Deputy Commissioner of M/S.CSG Systems International 2012-13 Income Tax, (I) Pvt.Ltd., Circle – 2(1)(1), Bengaluru – 560 029. Bengaluru. PAN : AABCI 2954…

M/S Enstage Software Pvt Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(4), Bangalore

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

Bench: Shri A.K Garodia & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.583/Bang/2017 Assessment Year : 2012-13 M/s Enstage Software Pvt. The Income-tax Officer, Ltd., Ward-2(1)(4), No.25, 1st Floor, East Wing, Bengaluru. Shankaranarayana Bldg. 1, Vs. M.G Road, Bengaluru. PAN – AAACE 9963 B APPELLANT RESPONDENT Assessee by : Shri Narendra Jain, C.A Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 10-09-2020 Date of Pronouncement : 25-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by…

M/S Ims Health Technology Solutions India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.490/Bang/2017 Assessment Year : 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.490/Bang/2017 Assessment Year : 2012-13 M/s IMS Health Analytics The Asst. Commissioner of Services Pvt. Ltd., (IMS Income Tax, Health Technology Circle-3(1)(1), Solutions India Pvt. Ltd., Vs. Bengaluru. merged with M/s IMS Health Analytics Services Pvt. Ltd.,) Embassy Tech Square, Omega, Embassy Techsquare, Marathahalli, Sarjapur Ring Road, Kadubeesanahalli, Bengaluru-560 103. PAN : AABCD 9297 J APPELLANT RESPONDENT Appellant by : Shri K.R Vasudevan, Advoca…

Applied Materials India Private Limited, Bangalore vs. Income-Tax Officer, Bangalore

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

Bench: Shri B.R.Baskaran, Am &Shri Pavan Kumar Gadale, Jm It(Tp)A No.1838/Bang/2016 Asst. Year : 2012-2013 M/S.Applied Materials India The Income Tax Officer Private Limited, Unit – 5, Vs. Ward 1(1)(4) 3Rd Floor, Explorer Building Bangalore. International Tech Park, Whitefield Road, Bangalore – 560 001. Pan : Aaeca2635C. (Appellant) (Respondent) Appellant By :Smt.Tanmayee Rajkumar, Advocate Respondent By :Sri.Vilas S.Shinde, Cit-Dr Date Of Date Of Hearing :04.02.2020 Pronouncement : 05.02.2020 O R D E R Per B.R.Baskaran, Am :

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri B.R.Baskaran, AM &Shri Pavan Kumar Gadale, JM IT(TP)A No.1838/Bang/2016 Asst. Year : 2012-2013 M/s.Applied Materials India The Income Tax Officer Private Limited, Unit – 5, Vs. Ward 1(1)(4) 3rd Floor, Explorer Building Bangalore. International Tech Park, Whitefield Road, Bangalore – 560 001. PAN : AAECA2635C. (Appellant) (Respondent) Appellant by :Smt.Tanmayee Rajkumar, Advocate Respondent by :Sri.Vilas S.Shinde, CIT-DR Date of Date of Hearing :04.02.2020 Pronouncement : 05.02.2020 O R D E R Per B.R.Baskaran, AM : The assessee has…

M/S Microsoft Research Lab India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

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

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.3131/Bang/2018 (Assessment Year: 2014-15) M/S. Microsoft Research Lab India Pvt. Ltd., ‘Vigyan’, No.9, Lavelle Road, Bangalore. ….Appellant Pan Aaecm 2252R Vs. Dy. Commissioner Of Income Tax, Circle 4(1)(2), Bangalore. ……Respondent. Assessee By: Shri Nageswar Rao, Advocate. Revenue By: Shri Pradeep Kumar,Cit (D.R)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.3131/Bang/2018 (Assessment Year: 2014-15) M/s. Microsoft Research Lab India Pvt. Ltd., ‘Vigyan’, No.9, Lavelle Road, Bangalore. ….Appellant PAN AAECM 2252R Vs. Dy. Commissioner of Income Tax, Circle 4(1)(2), Bangalore. ……Respondent. Assessee By: Shri Nageswar Rao, Advocate. Revenue By: Shri Pradeep Kumar,CIT (D.R) Date of Hearing : 09.12.2019 Date of Pronouncement : 05.02.2020 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : The assessee h…

M/S. Amd India Private Ltd, Bangalore vs. Income-Tax Officer, Bangalore

In the result, the appeal is partly allowed

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhit(Tp)A No.113/Bang/2018 Assessment Year: 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER IT(TP)A No.113/Bang/2018 Assessment year: 2012-13 AMD India Private Limited, Vs. The Income Tax Officer, No.102 & 103, Export Promotion Ward 1(1)(3), Industrial Park, Bangalore. Whitefield Road, Bengaluru – 560 066. PAN: AAECA 6756C APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.12.2019 Date of Pronouncement : 05.12.2019 O R D E R Per N.V. Vasudevan, Vice President…

Ipass India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed revenue stands dismissed

Bench: Shri J. Sudhakar Reddy, Am & Smt.Beena Pillai, Jm Ita No.2093(Bang)/2017 (Assessment Year : 2012-13) M/S Ipass India Pvt.Ltd., Level 5, Prestige Solitaire, Brunton Road, Bangalore-560 025. Panno.Aabcg3659H Appellant Vs The Deputy Commissioner Of Income Tax, Circle-3(1)(1), Bangalore Respondent & Ita No.2112(B)/2017 (Assessment Year : 2012-13) (By Assessee) Appellant By : Shri Chavali Narayan, Ca Revenue By : Shri R.N.Siddappaji, Add.Cit

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, AM AND SMT.BEENA PILLAI, JM ITA No.2093(Bang)/2017 (Assessment Year : 2012-13) M/s iPass India Pvt.Ltd., Level 5, Prestige Solitaire, Brunton Road, Bangalore-560 025. PANNo.AABCG3659H Appellant Vs The Deputy Commissioner of Income tax, Circle-3(1)(1), Bangalore Respondent And ITA No.2112(B)/2017 (Assessment year : 2012-13) (By Assessee) Appellant by : Shri Chavali Narayan, CA Revenue by : Shri R.N.Siddappaji, Add.CIT Date of hearing : 16-07-2019 Date of pronouncement : 19-07-2019 O R D E R PER BEENA PILLAI,…

Income Tax Officer Ward-3(1)(1), Bangalore vs. M/S Ipass India Private Limited, Bangalore

In the result, the appeal filed revenue stands dismissed

Bench: Shri J. Sudhakar Reddy, Am & Smt.Beena Pillai, Jm Ita No.2093(Bang)/2017 (Assessment Year : 2012-13) M/S Ipass India Pvt.Ltd., Level 5, Prestige Solitaire, Brunton Road, Bangalore-560 025. Panno.Aabcg3659H Appellant Vs The Deputy Commissioner Of Income Tax, Circle-3(1)(1), Bangalore Respondent & Ita No.2112(B)/2017 (Assessment Year : 2012-13) (By Assessee) Appellant By : Shri Chavali Narayan, Ca Revenue By : Shri R.N.Siddappaji, Add.Cit

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, AM AND SMT.BEENA PILLAI, JM ITA No.2093(Bang)/2017 (Assessment Year : 2012-13) M/s iPass India Pvt.Ltd., Level 5, Prestige Solitaire, Brunton Road, Bangalore-560 025. PANNo.AABCG3659H Appellant Vs The Deputy Commissioner of Income tax, Circle-3(1)(1), Bangalore Respondent And ITA No.2112(B)/2017 (Assessment year : 2012-13) (By Assessee) Appellant by : Shri Chavali Narayan, CA Revenue by : Shri R.N.Siddappaji, Add.CIT Date of hearing : 16-07-2019 Date of pronouncement : 19-07-2019 O R D E R PER BEENA PILLAI,…

M/S. Emc Software and Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(Tp)A No.523/Bang/2017 Assessment Year : 2012-13 M/S. Emc Software & Services Vs. The Assistant Commissioner Of India Private Limited, Income Tax, Circle – 2(1)(2), 2Nd Floor, (Successor In The Interest Of Emc Bmtc Depot, 80 Feet Road, 6Th Data Storage Systems (India) Private Limited), Block, Koramangala, Bagmane World Technology Bangalore – 560 095. Centre, Sez, Mahadevapura, Doddanekundi Village, K. R. Puram Hobli, Bangalore – 560 048. Pan : Aabce 0989 Q Appellant Respondent Assessee By : Ms. Tanmayee Rajkumar, Advocate : Revenue By Shri. Pradeep Kumar, Cit Date Of Hearing : 02.05.2019 Date Of Pronouncement : 03.07.2019

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.523/Bang/2017 Assessment year : 2012-13 M/s. EMC Software and Services Vs. The Assistant Commissioner of India Private Limited, Income Tax, Circle – 2(1)(2), 2nd Floor, (successor in the interest of EMC BMTC Depot, 80 Feet Road, 6th Data Storage Systems (India) Private Limited), Block, Koramangala, Bagmane World Technology Bangalore – 560 095. Centre, SEZ, Mahadevapura, Doddanekundi Village, K. R. Puram Hobli, Bangalore – 560 048. PAN : AABCE 0989 Q APPELLANT R…

M/S Sling Media Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

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

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.488/Bang/2017 Assessment Year :2012-13 M/s. Sling Media Pvt. Ltd., The Deputy PSS Plaza, Wind Tunnel Commissioner of Road, Vs. Income Tax, Off Airport Road, Circle – 6 (1) (1), Bangalore – 560 017. Bangalore. PAN: AACCD0297R APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar J Jain, Advocate Respondent by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 23.04.2019 Date of Pronouncement : 25.04.2019 O R D E R Per Shri A.K. Garodia, Accountant Member T…

M/S.Evolving Systems Network India Pvt. Ltd., Bangalore vs. Income-Tax Officer, Ward-2(1)(2), Bangalore

In the result, appeal by the Assessee is partly allowed

Bench: Shri N.V Vasudevanshri Jason P Boaz

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH “A” BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.216/Bang/2017 Assessment year : 2012-13 M/s Evolving Systems Network Vs. The Income-tax Officer, India Pvt. Ltd., Ward-2(1)(2), ‘Gurudas Heritage’, 3rd Floor, Bengaluru. 59/2, 100 Ring Road, Banashankari II Stage, Bengaluru. PAN – AABCE 2761 N. APPLICANT RESPONDENT Applicant by : Shri Padam Chand Khincha, C.A Respondent by : Shri C.H Sundar Rao, CIT Date of hearing : 17.12.2018 Date of Pronouncement : 21.12.2018 O R D E R PER SHRI N.V.VASUDEVAN, VICE PRESIDE…