How many judgments cite Autodesk India Pvt.Ltd. v. DCIT?

116 judgments on BharatTax cite Autodesk India Pvt.Ltd. v. DCIT (96 Taxmann.com 263), spanning 2018 to 2026.

Which sections of the Income Tax Act does Autodesk India Pvt.Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 32(1)(iia), Section 37(1), Section 10A, Section 10AA, Section 14A, Section 115-O.

Autodesk India Pvt.Ltd. v. DCIT

96 Taxmann.com 263Income Tax Appellate Tribunal2018#922 most cited

What is Autodesk India Pvt.Ltd. v. DCIT authority for?

A high turnover criterion, such as above Rs. 200 crores, is a valid ground to exclude companies from the list of comparable companies in a transfer pricing analysis, as such companies are not comparable to those with significantly lower turnover.

116

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Autodesk India Pvt.Ltd. v. DCIT · section 92(1) · section 92B(1) · transfer pricing · comparable companies · turnover filter · high turnover exclusion · Rs 200 crore turnover · exclusion of comparables · Rule 10B · OECD Guidelines

Sections most often in play

Section 32(1)(iia)Section 37(1)Section 10A Section 10AA Section 14A Section 115-O Section 143(3)Section 237

Issues it is cited on

section 92b(1)captive service provider section 132(1)(a)far analysis multiple year data resale price method section 92(1)working capital adjustment cost plus method safe harbour rules related party transaction functional analysis

Judgments citing Autodesk India Pvt.Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BENGALURU vs. ANALOG DEVICES INDIA PRIVATE LIMITED, BENGALURU

ITA 2074/BANG/2024[2011-12]Status: DisposedITAT Bangalore12 Mar 2026AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Tanmayee Rajkumar & Shri Nirmal MathewFor Respondent: Dr. Divya K.J, CIT (DR)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2074/Bang/2024 Assessment Year: 2011-12 The Dy. Commissioner of Income Tax, Circle – 1(1)(1), Bangalore. APPELLANT Vs. Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093. PAN - AABCA 1873 F RESPONDENT CO No.25/Bang/2025 Assessment Year: 2011-12 Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093.…

PARAMETRIC TECHNOLOGY (INDIA) PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), BENGALURU

ITA 2514/BANG/2024[2021-22]Status: DisposedITAT Bangalore24 Feb 2026AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyit(Tp)A No.2514/Bang/2024

For Appellant: Shri Darpan Kirpalani, CAFor Respondent: Dr. Divya K.J, CIT (DR)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.2514/Bang/2024 Assessment Year: 2021-22 Parametric Technology (India) Pvt. Ltd., Vs. The Dy. Commissioner of Tower A, No.1 and 2, The Millenia, Murphy Road, Halasuru, Bengaluru - 560 008. Income Tax, Circle - 2(1)(2), Bengaluru. PAN – AAВСР 2629 J APPELLANT RESPONDENT Assessee by : Shri Darpan Kirpalani, CA Revenue by : Dr. Divya K.J, CIT (DR) Date of hearing Date of Pronouncement ORDER 29.01.2026 24.02.2026 PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal…

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS UNIT, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing

Section 115Section 115JSection 237Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No. 446 & 593 /Bang/2020 Assessment Years : 2012-13 Robert Bosch Engineering and Business Vs. The Dy. Commissioner of Solutions Pvt. Ltd., Income Tax, Circle – 2, LTU, No.123, Hosur Road, Bengaluru. Industrial Layout, Koramangala, . Bengaluru – 560 095. PAN – AAACR 7108 R APPELLANT RESPONDENT IT(TP)A No.446/Bang/2020 By Revenue Shri Percy Pardiwala, Sr. Counsel for Shri S Parthasarathi, Advocate Assessee by : Shri Sridhar E, CIT (DR) Revenue by : Date of hea…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BENGALURU vs. M/S. ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing

Section 115Section 115JSection 237Section 80J

BENU NETWORKS PACKET SWITCH PRIVATE LIMITED,HYDERABAD vs. ACIT CIRCLE-1(2), HYDERABAD

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

ITA 194/HYD/2021[2016-17]Status: DisposedITAT Hyderabad29 Jul 2024AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 M/S. Benu Networks Packet Vs. The Acit, Circle – 1(2), Switch Private Limited, Hyderabad. Hyderabad. Pan : Aaecb4902B (Appellant) (Respondent) Assessee By: Shri Ashish Jain, Ca & Ms. M. Sripada, Ca. Revenue By: Ms. Th A Vijaya Lakshmi, Cit-Dr 20.06.2024 Date Of Hearing: Date Of Pronouncement: 29.07.2024

For Appellant: Shri Ashish Jain, CA and Ms. M. Sripada, CAFor Respondent: Ms. TH a Vijaya Lakshmi, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 92BSection 92C

…Court case of Pentair Water India as well as Rule 10B and OECD 9 Guidelines and decided that high turnover is a ground for exclusion of companies. Relevant extract is reproduced below: “19. The Tribunal in the case of Autodesk India Pvt.Ltd. Vs. DCIT (2018) 96 Taxmann.com 263 (Bangalore-Tribunal), took note of all the conflicting decision on the issue and rendered its decision and in paragraph 17.7. of the decision held as that high turnover is a ground for excluding companies as not comparable with a company that has low turnover. . . . . . . . In view of the aforesaid decision, we hold that the 8 companies li…

MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 343/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Jan 2024AY 2016-17

Bench: Shri George George K & Shri Chandra Poojariit(Tp)A No.343/Bang/2021 Assessment Year : 2016-17 M/S. Marvell India Pvt. Ltd., Vs. Acit, Tower D, 10Th & 11Th Floors, Circle – 4(1)(2), Global Technoloyg Park, Marathahalli – Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. Pan : Aaecm 5559 R Appellant Respondent Assessee By : Shri. Mukesh Butani, Advocate Revenue By : Shri. G. Manoj Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 10.01.2024 Date Of Pronouncement : 10.01.2024 O R D E R Per George George K:

For Appellant: Shri. Mukesh Butani, AdvocateFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.343/Bang/2021 Assessment Year : 2016-17 M/s. Marvell India Pvt. Ltd., Vs. ACIT, Tower D, 10th and 11th Floors, Circle – 4(1)(2), Global Technoloyg Park, Marathahalli – Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. PAN : AAECM 5559 R APPELLANT RESPONDENT Assessee by : Shri. Mukesh Butani, Advocate Revenue by : Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing : 10.01.2024 Date of Pronouncement : 10.01.2024 O R D E R Per Geo…

CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCE-2(1)(1), BANGALORE

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

ITA 390/BANG/2021[2009-10]Status: DisposedITAT Bangalore17 Aug 2023AY 2009-10

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.390/Bang/2021 Assessment year : 2009-10 Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 26.07.2023 Date o…

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 119/KOL/2023[2017-2018]Status: DisposedITAT Kolkata10 Aug 2023AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R

Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

…ear: 2017-18 Apeejay Pvt. Ltd. 29. Before us, the ld. Counsel for the assessee apart from the above decisions, also placed reliance on the decision of the co-ordinate bench of the ITAT in the case of DCIT 1(1)(2), Mumbai Vs Gilbarco Veeder Root India (P) Ltd 96 Taxmann.com 263 stating it to be squarely applicable in favour of the assessee. From perusal of the said decision, we notice that the issued raised in this decision verbatim similar to the one raised in the instant appeal and the loans was received by a concern which was not a shareholder in the lender company but there was a common shareholder having sub…

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 118/KOL/2023[2016-2017]Status: DisposedITAT Kolkata10 Aug 2023AY 2016-2017

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R

Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 117/KOL/2023[2014-15]Status: DisposedITAT Kolkata10 Aug 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R

Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 116/KOL/2023[2013-2014]Status: DisposedITAT Kolkata10 Aug 2023AY 2013-2014

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R

Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

M/S. METRICSTREAM INFOTECH (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE

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

ITA 153/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.153/Bang/2022 Assessment year : 2017-18 MetricStream Infotech (India) Vs. The Assistant Commissioner Private Limited, of Income Tax, # 23 & 24, AMR Tech Park 4B, Circle 4(1)(2), Honagasandra Village, Bangalore. Begur Hobli, Bengaluru – 560 068. PAN : AACCM 4991K APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.04.2023 Date of Pronouncement : 16.06.2023 O R D E R Per L…

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 291/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Mar 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Ms. Neera Malhotra, D.R

Section 144CSection 92C

…IT(TP)A No.291/Bang/2022 Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.291/Bang/2022 Assessment Year: 2017-18 Wipro GE Healthcare Private Limited No.4, Kadugodi Industrial Area Whitefield, Deputy Commissioner of Bangalore 560 067 Income-tax (Presently at Prestige Vs. Circle-7(1)(1) Shanthiniketan, 6th Floor, Bangalore Crescent 4, ITPL, Whitefield Bangalore 560 048 PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Ms. Girija, A.Rs…

QUEST GLOBAL ENGINEERING SERVICES PRIVATE :LIMITED,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, BELAGAVI

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

ITA 279/BANG/2022[2017-18]Status: DisposedITAT Bangalore13 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No.279/Bang/2022 Assessment Year : 2017-18

For Appellant: Shri Ankur Pai, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 92C

…IT(TP)A No.279/Bang/2022 M/s. QuEST Global Engineering Services Pvt. Ltd., Belagavi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.279/Bang/2022 Assessment Year : 2017-18 QuEST Global Engineering Services Private Limited No.437/A, Plot No.2, AEQUS Special Economic Zone Hattargi Village Vs. ACIT Circle-2 Hukkeri Taluk Belagavi Belagavi 591 245 PAN NO : AAACQ3563F APPELLANT RESPONDENT Appellant by : Shri Ankur Pai, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 03.01.2023 D…

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 285/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Feb 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri K.R. Pradeep, A.R. &For Respondent: Shri Sunil Kumar Singh, D.R

Section 143(3)Section 144CSection 36(1)(vii)Section 37Section 92C

…IT(TP)A No.285/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No.285/Bang/2021 Assessment Year: 2016-17 M/s. Wipro GE Healthcare Pvt. Ltd. No.4, Kadugodi Industrial Area Whitefield Bangalore 560 067 Deputy Commissioner (presently at Prestige of Income-tax Vs. Shanthineketan, 6th Floor, Crescent Circle-7(1)(1) 4, ITPL, Whitefield, Bangalore 560 Bangalore 048) PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. & Sm…

APTEAN INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar

Section 143(3)Section 92D

…action of the CIT(A) excluding companies with turnover of above Rs.200 crores from the list of comparable companies is held to correct and such action does not call for any interference.” 13. The Tribunal in the case of Autodesk India Pvt.Ltd. Vs. DCIT (2018) 96 Taxmann.com 263 (Banglore-Tribunal), took note of all the conflicting decision on the issue and rendered its decision and in paragraph 17.7. of the decision held as that high turnover is a ground for excluding companies as not comparable with a company that has low turnover. The following were the relevant observations: 17.7. We have considered the rival…

XCHANGING SOLUTIONS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal is partly allowed

ITA 292/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Dec 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)

ALCON LABORATORIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 224/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92C

…nover filter of Rs.1 crore but did not apply the higher turnover filter of Rs.200. Accordingly, the ld. AR prayed for the exclusion of these comparables. 14. We heard the rival submissions. The Tribunal in the case of Autodesk India Pvt. Ltd. Vs. DCIT (2018) 96 Taxmann.com 263 (Bangalore-Tribunal), took note of all the conflicting decision on the issue and rendered its decision and in paragraph 17.7. of the decision held as that high turnover is a ground for excluding companies as not comparable with a company that has low turnover. The following were the relevant observations: 17.7. We have considered the riva…

MICROSEMI INDIA PRIVATE LIMITED (NOW MERGED WITH MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED),HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), HYDERABAD

In the result, the appeal is partly allowed

ITA 211/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.211/Bang/2021 Assessment year : 2016-17 Microchip Technology (India) Pvt. Ltd. Vs. The Deputy Commissioner of [for the merged entity – Microsemi India Income Tax, Pvt. Ltd.], Circle 5(1)(1), Plot No.149/B, Block A, EPIP Industrial Hyderabad. Area, Whitefield, Bengaluru – 560 066. PAN: AABCM 9868J ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.12.2022…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE vs. M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED( FORMERLY KNOWN AS SYMPHONEY TELECA CORPORATION INDIA PRIVATE LIMITED), BANGALORE

In the result, the appeal by the revenue is dismissed

ITA 631/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Dec 2022AY 2011-12

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.631/Bang/2016 : Asst.Year 2011-2012 The Deputy Commissioner Of M/S.Harman Connected Income-Tax, Circle 3(1)(2) Services Corporation India V. Bangalore. Private Limited (Formerly Symphony Telca Corporation India Pvt. Ltd.) No.3 & 3A, Eoiz Industrial Area, Survey No.85 & 86, Sadarmangala Village, K.R.Puram, Hobli Bangalore – 560 066 Pan : Aabcg5658E. (Appellant) (Respondent) Appellant By : Smt.Tanmayee Rajkumar, Advocate Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 16.12.2022 Date Of Hearing : 15.12.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Revenue Is Directed Against Final Assessment Order Dated 29.01.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2011-2012. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Incorporated Under The Companies Act, 1956. The Assessee Is Engaged In Providing Software Development Services To Its Group Companies As Well As Third Parties. For The Assessment Year 2011-2012, The Return Of Income Was Filed On 30.11.2011 Declaring Gross Total

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR

Section 10ASection 143(2)Section 143(3)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.631/Bang/2016 : Asst.Year 2011-2012 The Deputy Commissioner of M/s.Harman Connected Income-tax, Circle 3(1)(2) Services Corporation India v. Bangalore. Private Limited (Formerly Symphony Telca Corporation India Pvt. Ltd.) No.3 & 3A, EOIZ Industrial Area, Survey No.85 & 86, Sadarmangala Village, K.R.Puram, Hobli Bangalore – 560 066 PAN : AABCG5658E. (Appellant) (Respondent) Appellant by : Smt.Tanmayee Rajkumar, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of P…

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