Agnity India Pvt. Ltd. v. ITO

M/S TE CONNECTIVITY INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX LARGE TAX PAYERS UNIT CIRCLE-1 , BANGALORE

In the result, both the appeal of the assessee and the appeal of the Revenue are partly allowed

Bench: Shri Chandra Poojariandshri George George K

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A No.2228/Bang/2019 Assessment year : 2010-11 M/s Samsung R&D Institute India Vs. The Dy. Commissioner of Income- Bangalore Pvt. Ltd., tax, 2870, Phoenix Building, Circle-12(3), Bagmane Constellation Business Bengaluru. Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bengaluru-560 037. PAN – AAICS 6290 F ASSESSEE REVENUE IT(TP)A No.2225/Bang/2019 Assessment year : 2010-11 The Jt. Commissioner of Income- Vs. M/s Samsung R&D Institute India…

M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 12(3), BANGALORE

In the result, both the appeal of the assessee and the appeal of the Revenue are partly allowed

Bench: Shri Chandra Poojariandshri George George K

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A No.2228/Bang/2019 Assessment year : 2010-11 M/s Samsung R&D Institute India Vs. The Dy. Commissioner of Income- Bangalore Pvt. Ltd., tax, 2870, Phoenix Building, Circle-12(3), Bagmane Constellation Business Bengaluru. Park, Outer Ring Road, Doddanekundi Circle, Marathahalli Post, Bengaluru-560 037. PAN – AAICS 6290 F ASSESSEE REVENUE IT(TP)A No.2225/Bang/2019 Assessment year : 2010-11 The Jt. Commissioner of Income- Vs. M/s Samsung R&D Institute India…

M/S. ESI SOFTWARE (INDIA) PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 2, BANGALORE

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.34/Bang/2020 : Asst.Year 2010-2011 M/S.Esi Software (India) Pvt.Ltd. The Income Tax Officer 24-25, 27Th Cross, Banashankari Ward 11(1) V. 2Nd State, Bangalore – 560 070. Bengaluru. Pan : Aabce2943C. (Appellant) (Respondent) Appellant By : Smt.Tanmayee Rajkumar, Advocate Respondent By : Smt.Priyadarshini Besaganni, Jcit-Dr Date Of Pronouncement : 25.11.2021 Date Of Hearing : 24.11.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Cit(A)’S Order Dated 10.10.2019. The Relevant Assessment Year Is 2010-2011. 2. The Assessee Has Raised Several Grounds & Sub- Grounds. However, During The Course Of Hearing, The Learned Ar Had Only Pressed Grounds 4.5 & 4.12. The Grounds 4.5 & 4.12 Read As Follows:-

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.34/Bang/2020 : Asst.Year 2010-2011 M/s.ESI Software (India) Pvt.Ltd. The Income Tax Officer 24-25, 27th Cross, Banashankari Ward 11(1) v. 2nd State, Bangalore – 560 070. Bengaluru. PAN : AABCE2943C. (Appellant) (Respondent) Appellant by : Smt.Tanmayee Rajkumar, Advocate Respondent by : Smt.Priyadarshini Besaganni, JCIT-DR Date of Pronouncement : 25.11.2021 Date of Hearing : 24.11.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed a…

DCIT,BANGALORE vs. HEWLETT - PACKARD GLOBAL SOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.507/Bang/2015 Assessment Year: 2010-11

…IT(TP)A No.507/Bang/2015 M/s. EIT Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.507/Bang/2015 Assessment Year: 2010-11 Deputy Commissioner M/s. EIT Services India Pvt. Ltd. of Income-tax (Formerly known as M/s. Hewlett Circle-2(1)(2) Packard Global Soft Pvt. Ltd.) Bangalore No.39/40, Electronic City Vs. Hosur Road Bengaluru 560 100 PAN NO : AAACD4078L APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Padamchand Khincha, A.R. D…

M/S. EF INFORMATION SYSTEMS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 11(3), BANGALORE

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM IT(TP)A No.149/Bang/2020 : Asst.Year 2010-2011 M/s.EF Information Systems The Dy.Commissioner of Private Limited, #9, 3rd Floor Income-tax, Circle 11(3) v. Salarpuria Cambridge Mall Bangalore. Cambridge Layout, Ulsoor Bangalore – 560 008. PAN : AACCE0126G. (Appellant) (Respondent) Appellant by : Sri.Sumeet Khurana, CA Respondent by : Sri.Muzaffar Hussain, CIT-DR Date of Pronouncement : 01.09.2021 Date of Hearing : 26.08.2021 O R D E R Per George George K, JM This appeal at the instance of…

DCIT, BANGALORE vs. M/S CISCO SYSTEMS INDIA PVT. LTD.,, BANGALORE

In the result, the Revenue’s appeal as well as Assessee’s appeal are partly allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.505/Bang/2015 : Asst.Year 2010-2011 M/s.Cisco Systems (India) Pvt.Ltd. The Asst.Commissioner of Brigade South Parade Income-tax, Circle 2(1)(1) v. No.16 Mahatma Gandhi Road Bangalore Bangalore – 560 001. PAN : AABCC0258Q. (Appellant) (Respondent) IT(TP)A No.508/Bang/2015 : Asst.Year 2010-2011 The Asst.Commissioner of Income- M/s.Cisco Systems (India) tax, Circle 2(1)(1) Pvt.Ltd. v. Bangalore Brigade South Parade No.16 Mahatma Gandhi Road Bangalore – 560 001. (Appellant) (Resp…

CISCO SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the Revenue’s appeal as well as Assessee’s appeal are partly allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.505/Bang/2015 : Asst.Year 2010-2011 M/s.Cisco Systems (India) Pvt.Ltd. The Asst.Commissioner of Brigade South Parade Income-tax, Circle 2(1)(1) v. No.16 Mahatma Gandhi Road Bangalore Bangalore – 560 001. PAN : AABCC0258Q. (Appellant) (Respondent) IT(TP)A No.508/Bang/2015 : Asst.Year 2010-2011 The Asst.Commissioner of Income- M/s.Cisco Systems (India) tax, Circle 2(1)(1) Pvt.Ltd. v. Bangalore Brigade South Parade No.16 Mahatma Gandhi Road Bangalore – 560 001. (Appellant) (Resp…

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

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

…ure management services. With such diversified activities carried on by this company, it is not appropriate to compared it with a one-to-one service provider like assessee. It is observed that in case of Agnity India Technologies Pvt. Ltd., reported in (2015) 58 Taxmann.com 167 Delhi Benches of this Tribunal after analysing various aspects took a view that, this company is not a fit comparable for captive service provider. The said view has been upheld by Hon’ble Delhi High Court wherein, Hon’ble Court upholding the view taken by this Tribunal, observed that company having brand value as well as intangible assets…

LOGIX MICROSYSTEMS LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the appeal is partly allowed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.453/Bang/2015 & It(Tp)A No.186/Bang/2016 Assessment Years : 2010-11 & 2011-12

…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.453/Bang/2015 & IT(TP)A No.186/Bang/2016 Assessment years : 2010-11 & 2011-12 IZMO Ltd. Vs. The Deputy Commissioner [formerly Logix Microsystems Ltd.], of Income Tax, 177/2C, Bilekahalli Industrial Area, Circle 3(1)(1), Bannerghatta Road, Bangalore. Bangalore – 560 076. PAN: AAACL 3000E APPELLANT RESPONDENT Appellant by : Shri L. Bharath, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.01.2020 Date of Pronouncement : 2…

LOGIX MICROSYSTEMS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal is partly allowed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.453/Bang/2015 & It(Tp)A No.186/Bang/2016 Assessment Years : 2010-11 & 2011-12

…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.453/Bang/2015 & IT(TP)A No.186/Bang/2016 Assessment years : 2010-11 & 2011-12 IZMO Ltd. Vs. The Deputy Commissioner [formerly Logix Microsystems Ltd.], of Income Tax, 177/2C, Bilekahalli Industrial Area, Circle 3(1)(1), Bannerghatta Road, Bangalore. Bangalore – 560 076. PAN: AAACL 3000E APPELLANT RESPONDENT Appellant by : Shri L. Bharath, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.01.2020 Date of Pronouncement : 2…

EMULEX COMMUNICATIONS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal by the assessee and the Revenue are partly allowed

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER IT(TP)A Nos. and Appellant Respondent Assessment year 230/Bang/2015 M/s. Emulex Communications Income-tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. PAN : AACCA 9990 L 152/Bang/2015 Income-tax Officer, M/s. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. PAN : AACCA 9990 L Revenue by : Shri. C. H. Sundar Rao, CIT-DR(ITAT)(B…

ITO, BANGALORE vs. M/S EMULEX COMMUNICATIONS PVT. LTD.,, BANGALORE

In the result, appeal by the assessee and the Revenue are partly allowed

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER IT(TP)A Nos. and Appellant Respondent Assessment year 230/Bang/2015 M/s. Emulex Communications Income-tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. PAN : AACCA 9990 L 152/Bang/2015 Income-tax Officer, M/s. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. PAN : AACCA 9990 L Revenue by : Shri. C. H. Sundar Rao, CIT-DR(ITAT)(B…

M/S. NI SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

Accordingly, ground no.8 to 12 stands partly allowed

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

…cture management services. With such diversified activities carried on this company, it is not appropriate to compared it with a one-to-one service provider like assessee. 8.3 It is observed that in case of Agnity India Technologies Pvt Ltd reported in (2015) 58 Taxmann.com 167 Delhi benches of this Tribunal after analysing various aspects took a view that this company is not a fit comparable for a captive service provider . The said view has been upheld by Hon’ble Delhi High Court wherein, Hon’ble Court upholding the view taken by the Tribunal, observed that ITA No.155(B)/2017 15 9.This company has been included…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU vs. M/S. CSG SYSTEMS INTERNATIONAL PRIVATE LIMITED , BENGALURU

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU vs. M/S. CSG SYSTEMS INTERNATIONAL PRIVATE LIMITED, BENGALURU

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

CSG SYSTEMS INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), BANGALORE

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

CERNER HEALTHCARE SOLUTIONS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, the assessee’s appeal is allowed /treated as allowed

Bench: Shri Sunil Kumar Yadav

…IT(TP)A.69 & 44/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No.44/Bang/2015 (Assessment Year : 2010-11) Cerner Healthcare Solutions P Ltd, Ground floor, Wing B, Block H2, Mountain Ash, Manyata Embassy Business Park, Outer Ring Road, Nagawara, Bengaluru 560 045 .. Appellant PAN : AACCC3795R v. Income Tax Officer, Ward – 11(1), Bengaluru .. Respondent I.T (TP).A No.69/Bang/2015 (Assessment Year : 2010-11) Income Tax Officer, Ward – 11(1), Bengaluru .. Appellant v. Cer…

ITO, BANGALORE vs. M/S ARCOT R & D SOFTWARE (P) LTD.,, BANGALORE

In the result, the revenue’s appeal as well as C

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.393/Bang/2015 (Assessment Year : 2010-11) Income Tax Officer, Ward 1(1)(2), Bangalore. …. Appellant. Vs. M/s. Arcot R & D Software Pvt. Ltd., C/o IBM India Pvt. LTd., Level III, Subramanya Arcade 1, Bannerghatta Road, Bangalore-560 029. ….. Respondent. PAN AADCA 4367L C.O. No.148/Bang/2015 (In I.T. (T.P) A. No.393/Bang/2015) (Assessment Year : 2010-11) (By Assessee) Revenue By : Ms. Neera Malhotra, CIT (D.R) Assessee / Cross Objector By : Ms. Saras…

DCIT, BANGALORE vs. M/S APPLIED MATERIALS INDIA PVT. LTD.,, BANGALORE

In the result, the cross objection of the assessee is dismissed

Bench: Shri A. K. Garodia & Smt. Asha Vijayaraghavan

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER IT (TP) A No.180(Bang) 2015 (Assessment year 2010-11) The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore Appellant Vs M/s Applied Materials India Pvt. Ltd., Unit-5, 3rd Floor, Explorer Building, Intl. Tech Park, Whitefield, Bangalore Pan No.AAECA2635C Respondent And C.O.No.108(B)/2015 (Assessment year 2010-11) (By Assessee) Revenue by: Shri G. R. Reddy, CIT Assessee by: Shri Arvind Sonde, Advocate Date of hearing : 14-07-2016 Date of p…