Autodesk India Pvt.Ltd. v. DCIT

96 Taxmann.com 263Income Tax Appellate Tribunal2018#911 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 366,470 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 10ASection 10AASection 14ASection 115-OSection 143(3)Section 237

Issues it is cited on

section 92b(1)captive service providersection 132(1)(a)far analysismultiple year dataresale price methodsection 92(1)working capital adjustmentcost plus methodsafe harbour rulesrelated party transactionfunctional analysis

Judgments citing Autodesk India Pvt.Ltd. v. DCIT

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Gxs India Technology Centre Pvt Ltd, Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 331/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Nov 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.128/Bang/2018 : Asst.Year 2013-2014 M/S.Gxs India Technology Centre The Assistant Commissioner Private Limited Of Income-Tax, Circle 3(1)(2) V. Bangalore. Prestige Emerald, 2Nd 3Rd & 4Th Floor, Municipal No.2, Madras Bank Road, Lavelle Road Junction Bangalore – 560 001. Pan : Aabcg7972P. (Appellant) (Respondent) It(Tp)A No.331/Bang/2018 : Asst.Year 2013-2014 The Assistant Commissioner Of M/S.Gxs India Technology Income-Tax, Circle 3(1)(2) Centre Private Limited V. Bangalore – 560 001. Bangalore. (Appellant) (Respondent) Assessee By : Smt.Rashmi R. Advocate Revenue By : Sri.Sankar Ganesh K, Jcit-Dr Date Of Pronouncement : 16.11.2021 Date Of Hearing : 11.11.2021 O R D E R Per George George K, Jm These Are Cross Appeals Directed Against Cit(A)’S Order Dated 13.11.2017. The Relevant Assessment Year Is 2013- 2014. We Shall First Adjudicate The Assessee’S Appeal.

For Appellant: Smt.Rashmi R. AdvocateFor Respondent: Sri.Sankar Ganesh K, JCIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.128/Bang/2018 : Asst.Year 2013-2014 M/s.GXS India Technology Centre The Assistant Commissioner Private Limited of Income-tax, Circle 3(1)(2) v. Bangalore. Prestige Emerald, 2nd 3rd & 4th Floor, Municipal No.2, Madras Bank Road, Lavelle Road Junction Bangalore – 560 001. PAN : AABCG7972P. (Appellant) (Respondent) IT(TP)A No.331/Bang/2018 : Asst.Year 2013-2014 The Assistant Commissioner of M/s.GXS India Technology Income-tax, Circle 3(1)(2) Centre Private Limited v. Bangalore –…

M/S. Aptean India Pvt. Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(2), Bengaluru

In the result, appeal by the assessee is partly allowed

ITA 2638/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2638/Bang/2017 Assessment Year : 2013-14 M/S. Aptean India Private Limited, Vs. The Deputy Commissioner Of Income Tax, (Formerly Aptean Software India Pvt. Ltd.,) Circle -1(1)(1), Level-5 (8Th Floor), Golden Heights, Bengaluru. No.1/2, 59Th C Cross, 4Th M Block, Rajajinagar, Bengaluru – 560 010. Pan : Aaccp 7154 M Appellant Respondent Appellant By : Shri. G. S. Prashanth, Ca Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 28.10.2021 Date Of Pronouncement : 09.11.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Assessment Order Dated 11.10.2017 Of Dcit, Circle 1(1)(2), Bengaluru, Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) Relating To Assessment Year 2013-14. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee & Its Wholly Owned Holding Company Were Associated Enterprises

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92(1)Section 92B(1)

…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.” 14. 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: IT(TP)A No.2638/Bang/2017 Page 12…

M/S Xchanging Solutions Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

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

ITA 3358/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Nov 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.3358/Bang/2018 : Asst.Year 2014-2015 M/S.Xchanging Solutions Limited The Dy.Commissioner Of Plot No.13, 14, 15 Sjr I-Park Income-Tax, Circle 7(1)(2) V. Bangalore. Epip Industrial Area, Phase I Whitefield, Bangalore – 560066. Pan : Aafcs9303L. (Appellant) (Respondent) Appellant By : Sri.Chavali Narayanan, Ca Respondent By : Sri.Sumer Singh Meena, Cit(Osd)-Dr Date Of Pronouncement : 01.11.2021 Date Of Hearing : 28.10.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 22.10.2018 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2014-2015. 2. The Assessee Has Raised Various Grounds & Sub- Grounds. However, During The Course Of Hearing, The Learned Ar Limited His Submission To Grounds No.4.6(D), 4.11 To 4.14, 5.1 & 5.2. The Surviving Grounds Read As Follows:-

For Appellant: Sri.Chavali Narayanan, CAFor Respondent: Sri.Sumer Singh Meena, CIT(OSD)-DR
Section 143(3)Section 28Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.3358/Bang/2018 : Asst.Year 2014-2015 M/s.Xchanging Solutions Limited The Dy.Commissioner of Plot No.13, 14, 15 SJR i-Park Income-tax, Circle 7(1)(2) v. Bangalore. EPIP Industrial Area, Phase I Whitefield, Bangalore – 560066. PAN : AAFCS9303L. (Appellant) (Respondent) Appellant by : Sri.Chavali Narayanan, CA Respondent by : Sri.Sumer Singh Meena, CIT(OSD)-DR Date of Pronouncement : 01.11.2021 Date of Hearing : 28.10.2021 O R D E R Per George George K, JM This appeal at the in…

M/S. Borqs Software Solutions Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 310/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Oct 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Tata Krishna, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…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.310/Bang/2021 Assessment Year : 2016-17 M/s BORQS Software Solutions Pvt. Ltd., Vs. The Asst. Commissioner of Income Tax, No.3, Prestige Alkareem, Circle -1(1)(2), BMTC Building, 80 Feet Road, 6th Block, Near KHB Games Village, Ground Floor, Edward Road, Bengaluru-560 052. Koramangala, Bengaluru-560095. PAN : AADCB 8697 G APPELLANT RESPONDENT Appellant by : Shri. Tata Krishna, Advocate Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of…

Barracuda Networks 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 229/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Oct 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…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.229/Bang/2021 Assessment Year : 2016-17 M/s. Barracuda Networks India Private Limited, Vs. The Deputy Commissioner of Income Tax, 9 Hosur Road, Prestige Blue Chip Software Circle -1(1)(1), Park, Block 2, Level 3, 2nd Floor, Opp. Christ Bengaluru. University, Hosur Main Road, Bengaluru – 560 029. PAN : AABCN 1157 H APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing…

Galax Solutions India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result appeal filed by assessee stands partly allowed

ITA 2565/BANG/2017[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2565/Bang/2017 Assessment Year : 2013-14 M/S. Galax E Solutions India Pvt. Ltd., The Assistant Unit No. 4, 8Th Floor, Commissioner Of Innovator Block, Income Tax, Itpl Whitefield Road, Circle – 3(1)(2), Bangalore – 560 066. Vs. Bangalore. Pan: Aabcg9007F Appellant Respondent Assessee By : Shri C.J. Brito, Ca : Shri Rajendra Kumar Revenue By Mishra, Cit (Dr) Date Of Hearing : 24-08-2021 Date Of Pronouncement : 11-10-2021 Order Per Beena Pillai

For Appellant: Shri C.J. Brito, CA
Section 10ASection 143Section 143(3)Section 144Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2565/Bang/2017 Assessment Year : 2013-14 M/s. Galax E Solutions India Pvt. Ltd., The Assistant Unit No. 4, 8th Floor, Commissioner of Innovator Block, Income Tax, ITPL Whitefield Road, Circle – 3(1)(2), Bangalore – 560 066. Vs. Bangalore. PAN: AABCG9007F APPELLANT RESPONDENT Assessee by : Shri C.J. Brito, CA : Shri Rajendra Kumar Revenue by Mishra, CIT (DR) Date of Hearing : 24-08-2021 Date of Pronouncement : 11-10-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBE…

M/S Biesse Manufacturing Company Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 712/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

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

For Appellant: Shri Tata Krishna, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 143(3)

…ver to Rs.1 to 200 crores, while the turnover of the above said companies has exceeded Rs.200 crores. Accordingly, by placing reliance on the decision of coordinate bench rendered in the case of Autodesk India Ltd. Vs. Deputy Commissioner of Income-tax (2018) 96 Taxmann.com 263, the Ld. A.R. submitted that the above said companies cannot be taken as comparable companies. 7. We heard Ld. D.R. on this issue and perused the record. We have noticed that the turnover of the assessee company for software development segment was Rs.4.56 crores and hence the assessee company falls in the category of companies having tur…

M/S. Arista Networks India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

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

ITA 2440/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Oct 2021AY 2015-16

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2440/Bang/2019 : Asst.Year 2015-2016 M/S.Arista Networks India Private The Dy.Commissioner Of Limited, Global Technology Park Income-Tax, Circle 1(1)(1) V. Bangalore. Tower A & B, 11Th Floor Marathahalli Outer Ring Road Devarabessanhalli, Varthur Hobli Bengaluru – 560 103. Pan : Aaica9663J. (Appellant) (Respondent) Appellant By : Sri.Padamchand Khincha Respondent By : Sri.B.K.Panda, Cit-Dr Date Of Pronouncement : 05.10.2021 Date Of Hearing : 30.09.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against The Final Assessment Order Dated 01.10.2019 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2015-2016. 2. All The Issues Raised In This Appeal Relate To Transfer Pricing Adjustment.

For Appellant: Sri.Padamchand KhinchaFor Respondent: Sri.B.K.Panda, CIT-DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2440/Bang/2019 : Asst.Year 2015-2016 M/s.Arista Networks India Private The Dy.Commissioner of Limited, Global Technology Park Income-tax, Circle 1(1)(1) v. Bangalore. Tower A & B, 11th Floor Marathahalli Outer Ring Road Devarabessanhalli, Varthur Hobli Bengaluru – 560 103. PAN : AAICA9663J. (Appellant) (Respondent) Appellant by : Sri.Padamchand Khincha Respondent by : Sri.B.K.Panda, CIT-DR Date of Pronouncement : 05.10.2021 Date of Hearing : 30.09.2021 O R D E R Per George G…

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

ITA 149/BANG/2020[2010-11]Status: DisposedITAT Bangalore01 Sept 2021AY 2010-11
For Appellant: Sri.Sumeet Khurana, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR

…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…

M/S Ims Health Technology Solutions India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 2836/BANG/2017[2013-14]Status: DisposedITAT Bangalore26 Aug 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.2836/Bang/2017 Assessment Year : 2013-14

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 143(3)Section 234CSection 92B

…IT(TP)A No.2836/Bang/2017 M/s. IMS Health Analytics Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.2836/Bang/2017 Assessment Year : 2013-14 M/s. IMS Health Analytics Services Pvt. Ltd. (IMS Health Technology Soluti8ons India Pvt. Ltd. merged with IMS Health Deputy Analytics Services Private Limited) Commissioner of Floor 4, Omega, Embassy Tech Square Vs. Income-tax Marathahalli, Sarjapur Outer Ring Road Circle-3(1)(1) Kadubeesanahalli, Bangalore Bangalore 560 103 PAN N…

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

In the result appeal filed by assessee stands partly allowed

ITA 458/BANG/2019[2007-08]Status: DisposedITAT Bangalore23 Jun 2021AY 2007-08

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Darpankirpalani, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)
Section 133(6)Section 143(3)Section 144C

…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.458/Bang/2019 Assessment Year : 2007-08 Lam Research (India) Pvt. The Dy. Commissioner of Ltd., Income-Tax, (formerly known as Novellus Circle-4(1)(1), Systems (India) Pvt. Ltd., Vs. Bengaluru. Maruti Infotech Center, 2nd Floor, A Block, 11/01 & 12/01, Amarjyothi Layout, Intermedite Ring Road, Bengaluru-560 071. PAN – AABCN 2063 Q APPELLANT RESPONDENT Assessee by : Shri Darpankirpalani, Advocate Revenue by : Shri Muzaffar Hussain, CIT(DR) Date of Hearing…

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. Zynga Game Network India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 7(1)(2), Bangalore

Accordingly this ground raised by assessee stands allowed for statistical purposes

ITA 2573/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 Mar 2021AY 2015-16

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2015-16

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143Section 144CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 M/s Zynga Game Network The Dy. Commissioner of India Pvt. Ltd., Income-Tax, 4th & 5th Floor, Prestige Circle-7(1)(2), Falcon Towers, No.19, Vs. Bengaluru. Prestige Falcon Tower, Brunton Road, Richmond Road, Bengaluru. PAN – AAACI 3937 G APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, C.A Revenue by : Ms. Neera Malhotra, CIT (DR) Date of Hearing : 18-02-2021 Date of Pronouncement : 23-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Pres…

M/S Verifone India Technology Pvt Ltd, Bangalore vs. Income Tax Officer Ward-12(2), Bangalore

In the result appeal filed by revenue stands dismissed

ITA 3087/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Mar 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 M/s Verifone India Technology The Income-tax Officer, Pvt. Ltd., Ward-12(2), A 101, 1st Floor, Cyber Park, Bengaluru. Plot No.76,77 & 78, Vs. Doddathogur Village, Begur Hobli, Bangalore South Taluk, Bengaluru-560 100. PAN – AACCV 1683 K APPELLANT RESPONDENT Assessment Year : 2010-11 The Income-tax Officer, M/s Verifone India Technology Ward-12(2), Pvt. Ltd., Bengaluru A 101, 1st Floor, Cyber Park, Vs. Plot No.76,77 & 78, Doddathogur Village,…

M/S Ul India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 651/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.627 & 651/Bang/2017 Assessment Years:2012-13

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 154

…IT(TP)A No.651/Bang/2017 M/s. UL India Pvt. Ltd., Bangalore 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 Nos.627 & 651/Bang/2017 Assessment Years:2012-13 UL India Pvt. Ltd. Kalyani Platina, 3rd Floor Block No.1, N.24, EPIP Zone, Deputy Commissioner of Phase-II, Whitefield Vs. Income-tax Circle 7(1)(1) Bangalore Bengaluru PAN NO :AAACU2468F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 09.03.2021 Date of Pronouncement : 11.03.202…

M/S Ul India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 627/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.627 & 651/Bang/2017 Assessment Years:2012-13

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 154

…IT(TP)A No.651/Bang/2017 M/s. UL India Pvt. Ltd., Bangalore 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 Nos.627 & 651/Bang/2017 Assessment Years:2012-13 UL India Pvt. Ltd. Kalyani Platina, 3rd Floor Block No.1, N.24, EPIP Zone, Deputy Commissioner of Phase-II, Whitefield Vs. Income-tax Circle 7(1)(1) Bangalore Bengaluru PAN NO :AAACU2468F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 09.03.2021 Date of Pronouncement : 11.03.202…

Income Tax Officer, Bangalore vs. M/S. Ariba Technologies India (P) Ltd, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 536/BANG/2017[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Shri Pradeep Kumar, CIT(DR)For Respondent: Shri Aliasgar Rampurawala, C.A
Section 10ASection 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 The Income-Tax Officer, M/s Ariba Technologies Ward-1(1)(2), India (P) Ltd., Bengaluru. RMZ Icon, No.51, Vs. Palace Road, Bengaluru-560 052. PAN : AADCA 0918 P APPELLANT RESPONDENT CO No.91/Bang/2017 (By assessee) Assessee by : Shri Pradeep Kumar, CIT(DR) Revenue by : Shri Aliasgar Rampurawala, C.A Date of Hearing : 09-02-2021 Date of Pronouncement : 11-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeals has been filed by r…

Aptean India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(2), Bengaluru

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

ITA 2679/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Nov 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri Aliasgar Ramprewala, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 133(6)Section 143(3)Section 144C(13)

…N THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 Aptean India Pvt. Ltd., The Dy. Commissioner of Level-5 (8th Floor), Income Tax, ‘Golden Heights’, No.1/2, Circle-1(1)(2), 59th C Cross, 4th M Block, Vs. Bengaluru. Rajajinagar, Bengaluru-560 100. PAN – AAACC 5890 M APPELLANT RESPONDENT Assessee by : Shri Aliasgar Ramprewala, C.A Respondent by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 20-10-2020 Date of Pronouncement : 06-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

DCIT, Bangalore vs. M/S Aztec Soft Limited, Bangalore

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 878/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Oct 2020AY 2005-06

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

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…

DCIT, Bangalore vs. Sri. Jivheshwara Credit Co-Operative Society Ltd., Bangalore

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is treated as allowed

ITA 349/BANG/2014[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

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

For Appellant: Shri Jaya Krishna, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 10A

…IT(TP)A Nos.349 & 878/Bang/2014 M/s. Mindtree Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.349/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known as M/s. Aztecsoft Limited now merged Deputy Commissioner of with M/s. Mindtree Limited) Income-tax Global Village, RVCE Post Vs. Circle-11(1) Mysore Road Bangalore Bangalore-560 059 PAN NO : AABCA2122R APPELLANT RESPONDENT IT(TP)A No.878/Bang/2014 Assessment Year: 2005-06 M/s. Mindtree Limited (Previously known…