M/S Infor (Bangalore) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore
In the result, the appeal is partly allowed
ITA 3188/BANG/2018[2005-06]Status: DisposedITAT Bangalore11 Jan 2022AY 2005-06
Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2005-06 M/S. Infor (Bangalore) Private Limited, Vs. Dcit, (Previously Softbrands India Private Ltd. & Circle – 3(1)(1), Now Merged With Infor India Private Ltd.,), Bengaluru. 302, 3Rd Floor, Prestige Sigma, #3, Vittal Mallya Road, Bengaluru – 560 001. Pan : Aafcs 9041 K Appellant Respondent Assessee By : Shri. Srinivas K P, Ca Revenue By : Shri. Priyadarshi Mishra, Addl. Cit(Dr)(Itat), Bengaluru Date Of Hearing : 11.01.2022 Date Of Pronouncement : 11.01.2022 O R D E R
For Appellant: Shri. Srinivas K P, CAFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 92(1)Section 92C
…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2005-06 M/s. Infor (Bangalore) Private Limited, Vs. DCIT, (Previously Softbrands India Private Ltd., and Circle – 3(1)(1), now merged with Infor India Private Ltd.,), Bengaluru. 302, 3rd Floor, Prestige Sigma, #3, Vittal Mallya Road, Bengaluru – 560 001. PAN : AAFCS 9041 K APPELLANT RESPONDENT Assessee by : Shri. Srinivas K P, CA Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 11.01.2022 Date of Pronouncement : 1…