Approva Systems (P.) Ltd. v. DCIT, Circle-1, Pune

92 Taxmann.com 82Reported decision2018#14505 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 10AA Section 92C(4)Section 92CA Section 92CD Section 14A Section 143(3)Section 8D

Issues it is cited on

advance pricing agreement section 10b section 10aa section 10a arm's length price transfer pricing adjustment section 92ca section 92c section 92 section 10 appeal before the tribunal transfer

Judgments citing Approva Systems (P.) Ltd. v. DCIT, Circle-1, Pune

Deputy Commissioner of Income Tax-Circle-4(1)(1), Bangalore vs. Eygbs (India) Private Limited, Bangalore

In the result, the appeal by the AO is dismissed

ITA 1586/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Chavali Narayan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 92C(4)

…the ITAT Bangalore in assessee’s own case for AY 2010-11 (ITA 199/Bang/2015) dated 20 May, 2020 relying on the decision of Hon'ble Karnataka High Court in case of I- Gate Global Solutions Ltd (supra), Pune Tribunal decision in case of Apoorva Systems (P) Ltd (92 Taxmann.com 82) and Delhi Tribunal in case of AT Kearney India Private Limited (ITA No 2623/De1/2015) dated 21 June 2019 held that assessee was eligible to claim deduction under section 10AA in respect of voluntary transfer pricing adjustment made on scientific basis in the computation of income in respect of Gurgaon SEZ unit as same was not hit by provis…

Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore vs. Eygbs (India) Private Limited, Bangalore

In the result, the appeals filed by the Revenue are dismissed

ITA 1368/BANG/2024[2016-17]Status: DisposedITAT Bangalore08 Nov 2024AY 2016-17

Bench: Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Ms.Neera Malhotra, CIT-DRFor Respondent: Sri.Chavali Narayan & Sri.Keerthinarayan, ARs

Section 10ASection 143(3)Section 14ASection 92CSection 92C(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Waseem Ahmed, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1367/Bang/2024: Asst.Year : 2015-2016 ITA No.1368/Bang/2024: Asst.Year : 2016-2017 EYGBS (India) Pvt. Ltd. RMZ Infinity, Tower C, The Deputy Commissioner of 3rd Floor, Old Madras Road Income-tax, Circle 4(1)(1) Benniganahalli, KR Puram Bangalore. vs. Bangalore – 560 016. PAN: AABCE6565A. (Appellant) (Respondent) Appellant by: Ms.Neera Malhotra, CIT-DR Respondent by: Sri.Chavali Narayan & Sri.Keerthinarayan, ARs Date of Date of Hearing : 05.11.2024 Pronoun…

Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore vs. Eygbs (India) Private Limited, Bangalore

In the result, the appeals filed by the Revenue are dismissed

ITA 1367/BANG/2024[2015-16]Status: DisposedITAT Bangalore08 Nov 2024AY 2015-16

Bench: Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Ms.Neera Malhotra, CIT-DRFor Respondent: Sri.Chavali Narayan & Sri.Keerthinarayan, ARs

Section 10ASection 143(3)Section 14ASection 92CSection 92C(4)

DCIT, Bangalore vs. M/S Core Objects India Pvt. Ltd., Bangalore

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

ITA 517/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Apr 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Smt. Tanmayee Rajkumar

Section 10ASection 143Section 144CSection 144C(13)Section 194JSection 40Section 9(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.517/Bang/2015 Assessment Year : 2010-11 The Dy. Commissioner of M/s Harman Connected Income-Tax, Services Corporation Pvt. Circle-6(1)(1), Ltd., Bengaluru. Vs. No.3&3A, EOIZ Industrial Area, Survey No.85 & 86, Sadamangala Village, Krishnarajapuram Hobli, Bangalore-560 066. PAN – AACCC 2040 B APPELLANT RESPONDENT IT(TP)A No.570/Bang/2015 Assessment Year : 2010-11 M/s Harman Connected The Dy. Commissioner of Services Corporation Pvt. Income-Tax, Ltd., Circle…

M/S. Eygbs (India ) LLP (Earlier Known As Eygbs (India) Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

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

ITA 2342/BANG/2019[2011-12]Status: DisposedITAT Bangalore23 Nov 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2342/Bang/2019 Assessment Year: 2011-12

For Appellant: Shri Rajan Vora, A.RFor Respondent: Smr. R. Premi, D.R

Section 10ASection 234B

…IT(TP)A No.2342/Bang/2019 M/s. Eygbs (India) LLP, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.2342/Bang/2019 Assessment Year: 2011-12 EYGBS (India) LLP (Earlier known as EYGBS (India) Pvt.Ltd.) RMZ Infinity Deputy Commissioner of Tower C, 3rd Floor Income-tax Circle-3(1)(2) Vs. Old Madras Road Bengaluru K.R. Puram Bengaluru-560 016. PAN NO :AAHFE0349K APPELLANT RESPONDENT Appellant by : Shri Rajan Vora, A.R. Respondent by : Smr. R. Premi, D.R. Date of Hearing : 23.11.2020 Date of Pronounce…

Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore vs. M/S Eygbs India Pvt Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 2984/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Aug 2020AY 2014-15

Bench: Shri N V Vasudevan & Shri G Manjunathaassessment Year: 2014-15

For Appellant: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Shri Rajan Vora, Sr. Counsel

Section 10ASection 2(24)Section 92Section 92CSection 92C(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI G MANJUNATHA, ACCOUNTANT MEMBER Assessment year: 2014-15 The Asst. Commissioner of Vs. M/s. EYGBS India Pvt. Ltd., Income Tax, RMZ Infinity Tower C, 3rd Floor, Old Madras Road, Circle 2(1)(2), Bangalore. Benniganahalli, K R Puram, Bangalore – 560 076, PAN: AABCE 6565A APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Rajan Vora, Sr. Counsel Date of hearing : 20.08.2020 Date of Pronouncement : 31.08.2020 O R D E R Per N.V. Vasudevan, Vice Pre…

M/S, Acn Infotech (India) Pvtl Ltd., Visakhapatnam vs. The CIT (A), Visakhapatnam

In the result, the appeal of the assessee is allowed

ITA 79/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.79/Viz/2017 (धििाारण िर्ा/Assessment Year:2012-2013) M/S Acn Infotech (India) Pvt. Ltd. Vs. Acit, Circle-1(1) D.No.9-14-3A, Visakhapatnam Balaji’S Mangalagiri Chambers Vip Road Visakhapatnam [Pan:Aafca7810A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यार्थी की ओर से/ Respondent By : Smt. Suman Malik, Dr सुनवाई की तारीख / Date Of Hearing : 14.11.2018 28.11.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR

Section 1Section 10Section 10ASection 10BSection 10B(1)Section 143(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.79/Viz/2017 (धििाारण िर्ा/Assessment Year:2012-2013) M/s ACN Infotech (India) Pvt. Ltd. Vs. ACIT, Circle-1(1) D.No.9-14-3A, Visakhapatnam Balaji’s Mangalagiri Chambers VIP Road Visakhapatnam [PAN:AAFCA7810A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri G.V.N.Hari, AR…