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#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 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

Marlabs Software Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

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

ITA 544/BANG/2015[2010-11]Status: DisposedITAT Bangalore13 May 2020AY 2010-11

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.544/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Bharath L, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 10ASection 142Section 143(1)Section 143(3)Section 144C(5)Section 92C(2)

…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.544/Bang/2015 Assessment Year : 2010-11 M/s Marlabs Innovations The Asst. Commissioner of Pvt. Ltd., Income Tax, (successor of Marlabs Circle-4(1)(2), Software Pvt. Ltd., Vs. Bengaluru. No.2, 1st Floor, S.R Complex, Tavarekere Main Road, SG Palya, Bengaluru-560 029. PAN – AACCM 6627 Q. APPELLANT RESPONDENT IT(TP)A No.430/Bang/2015 Assessment Year : 2010-11 AND CO No.160/Bang/2015 Assessment Year : 2010-11 The Asst. Commissioner of M/s Marlabs Innovations I…

DCIT vs. M/S Logica Pvt. Ltd

In the result appeal filed by revenue stands partly allowed

ITA 612/BANG/2013[2005-06]Status: DisposedITAT Bangalore24 Apr 2020AY 2005-06

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.612/Bang/2013 Assessment Year : 2005 – 06

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

Section 10ASection 143Section 143(2)

…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.612/Bang/2013 Assessment Year : 2005 – 06 The Dy. Commissioner of M/s CGI Information Income Tax, Systems and Management Circle-2(1)(1), Consultants Pvt. Ltd., Bengaluru. Vs. (Successor in the interest of M/s Logica Pvt. Ltd.,), E City, Tower-2, 95/1 & 95/2, Electronic City Phase 1 (West), Bengaluru-560 100. PAN – AAACL 3330M APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT (DR) Respondent by : Ms. Tanmayee Rajkumar, Advocate Date of Hearing…

M/S. Metricstream Infotech (India) Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bangalore

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

ITA 2347/BANG/2019[2015-16]Status: DisposedITAT Bangalore24 Apr 2020AY 2015-16

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2347/Bang/2019 Assessment Year : 2015 – 16

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 133(6)Section 143(3)

…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.2347/Bang/2019 Assessment Year : 2015 – 16 M/s Metric Stream Infotech The Asst. Commissioner of (India) Pvt. Ltd., Income Tax, AMR Tech Park-4B, Circle-4(1)(2), No.23 & 24, Hongasandra Vs. Bengaluru. Village, Begur Hobli, Bengaluru South Taluk, Bengaluru-560 068. PAN – AACCM 4991 K APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, C.A Respondent by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 11-03-2020 Date of Pronouncement : 24-04-2020…

M/S. Digital Juice Animations Pvt. Ltd, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

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

ITA 215/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Feb 2020AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Sri.Suresh Muthukrishnan, CAFor Respondent: Sri.Vilas S.Shinde, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri B.R.Baskaran, AM & Shri Pavan Kumar Gadale, JM IT(TP)A No.215/Bang/2017 Asst. Year : 2012-2013 M/s.Digital Juice Animations The Asst.Commissioner of Private Limited, 18, Saleh Vs. Income-tax, Circle 2(1)(2) Centre, Unit No.201, 2nd Bangalore. Floor, Cunningham Road Bangalore – 560 052. PAN :AABCD9298H. (Appellant) (Respondent) Appellant by :Sri.Suresh Muthukrishnan, CA Respondent by :Sri.Vilas S.Shinde, CIT-DR Date of Pronouncement : 17.02.2020 Date of Hearing :06.02.2020 O R D E R Per B.R.Baskaran, AM : This appeal filed b…

DCIT, Bangalore vs. M/S Logica Pvt. Ltd., Bangalore

In the result appeal and cross objection filed by assessee stands allowed as indicated hereinabove

ITA 505/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Jan 2020AY 2011-12

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR

Section 143Section 144C

…placed reliance upon decision of coordinate bench of this Tribunal in case of Genesis Integrating Systems India (P) Ltd vs DCIT reported in (2012) 20 taxman.com 715. He submitted that this Tribunal in case of Autodesk India (P) Ltd vs DCIT reported in (2018) 96 Taxmann.com 263 (Bang) expressed a view that turnover is a relevant criteria for determining comparability of comparable entity and the tested party. He also relied upon decision of Hon’able Karnataka High Court in case of Acuses software India (P) Ltd vs ITU reported in submitted by (2018) 98 Taxmann.com 183, wherein applicability of turnover filter has…

DCIT vs. M/S Analog Dvices India Pvt. Ltd

In the result cross objection filed by assessee stands allowed

ITA 619/BANG/2013[2005-06]Status: DisposedITAT Bangalore20 Dec 2019AY 2005-06

Bench: Shri A.K.Garodia & Smt.Beena Pillai, Judical Member It(Tp)A No.619(Bang)/2013 (Assessment Year : 2005-06) The Deputy Commissioner Of Income Tax, Circle-11(1), Bangalore Appellant Vs M/S Analog Devices India Pvt. Ltd., Rmz Infinity No.3, Level-6, Tower-D, Old Maras Road, Bangalore-560 016. Pan No.Aabca1873F Respondent & C.O.No.155(B)/2015 (In It(Tp)A No.619(B)/2013 (Assessment Year : 2005-06) (By Assessee) Appellant By : Shri K.N. Dhandpani, Addl.Cit Revenue By : Shri Darpan Kirpalani, Ca

For Appellant: Shri K.N. Dhandpani, Addl.CITFor Respondent: Shri Darpan Kirpalani, CA

Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.619(Bang)/2013 (Assessment Year : 2005-06) The Deputy Commissioner of Income Tax, Circle-11(1), Bangalore Appellant Vs M/s Analog Devices India Pvt. Ltd., RMZ Infinity No.3, Level-6, Tower-D, Old Maras Road, Bangalore-560 016. Pan No.AABCA1873F Respondent And C.O.No.155(B)/2015 (In IT(TP)A No.619(B)/2013 (Assessment Year : 2005-06) (By Assessee) Appellant by : Shri K.N. Dhandpani, Addl.CIT Revenue by : Shri Darpan Kirpalani, CA Date of hearing : 10-1…

Micro Focus Software India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-4(1)(2), Bengaluru

In the result, M/s.Microland Ltd

ITA 2778/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Dec 2019AY 2013-14

Bench: Shrib.R.Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.2778/Bang/2017 (Assessment Year: 2013-14) M/S.Micro Focus Software India Pvt. Ltd. (Form Erly Known As Novell Software Development (India) Pvt.Ltd.) ‘Bagmane Tech Park’, D Block, ‘Laurel’ 65/2, C V Raman Nagar, Byrasandra, Bengaluru-560093. … Appellant Pan:Aaacn 6992 K Vs. Asst. Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant By : Smt.Tanmayee Rajkumar, Advocate. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing: 18/11/2019 Date Of Pronouncement: 06/12/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed Appeal Against The Order Of Assessment Passed U/S 143(3) R.W.S.144C(13) Of The Income- Tax Act,1961 ['The Act' For Short] Dated 27/10/2017 Passed In Pursuance To The Directions Of The Dispute Resolution Panel(Drp) Dated 18/09/2017. It(Tp)A No.2778/Bang/2017 Page 2 Of 20 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)

Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRIB.R.BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2778/Bang/2017 (Assessment year: 2013-14) M/s.Micro Focus Software India Pvt. Ltd. (form erly known as Novell Software Development (India) Pvt.Ltd.) ‘Bagmane Tech Park’, D Block, ‘LAUREL’ 65/2, C V Raman Nagar, Byrasandra, Bengaluru-560093. … Appellant PAN:AAACN 6992 K Vs. Asst. Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant by : Smt.Tanmayee Rajkumar, Advocate. Respondent by : Shri Pradeep Kumar, CIT(DR) Date of hearing: 18/11/…

M/S Yokogawa Ia Technologies India Pvt Ltd, Bangalore vs. Deputy Commissioner O Income Tax Circle-7(1)(2), Bangalore

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

ITA 2500/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 Oct 2019AY 2010-11

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

For Appellant: Shri Padam Chand Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2500/Bang/2017 Assessment year: 2010-11 M/s Yokogawa IA Technologies India Pvt. Vs. The Dy. Commissioner of Income-tax Ltd., Circle-7(1)(2), Umiya Business Bay, Tower-1, 6th Floor, Bengaluru. Outer Ring Road, Marathahalli, Bengaluru-560 037. PAN – AAACY 2823 L APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, C.A Respondent by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 01.08.2019 Date of Pronouncement : .10.2019 O R D E R Per B.R. Baskar…

M/S Sterling Commerce Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result this ground raised by assessee stands allowed

ITA 1220/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Sept 2019AY 2007-08

Bench: Shri B.R.Baskaran & Smt Beena Pillaiit(Tp)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/S Sterling Commerce Solutions India Pvt.Ltd., (Successor In Interest To Telelogic India Pvt.Ltd) C/O Ibm India Pvt.Ltd,, Iii Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 Pan No.Aabct3727D/Ta-158 Appellant Vs The Deputy Commissioner Of Income Tax, Circle-12(4) Bangalore Respondent Appellant By : Sri Padamchand Khincha, Ca Revenue By : Shri Pradeep Kumar, Cit

For Appellant: Sri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT

Section 143Section 92CSection 92C(3)

…IT(TP)A No.1220(B)/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “ C ”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/s Sterling Commerce Solutions India Pvt.Ltd., (successor in interest to Telelogic India Pvt.Ltd) C/o IBM India Pvt.Ltd,, III Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 PAN No.AABCT3727D/TA-158 Appellant Vs The Deputy Commissioner of Income Tax, Circle-12(4) Bangalore Respondent Appellant by : Sri Padamchand Khincha, CA Revenue by : Shri Pradeep Kum…

24/7 Customer Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal by the assessee and revenue are treated as partly allowed, while CO of the assessee is partly allowed for statistical purposes

ITA 550/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Sept 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Vikram Singh Yadav, Accountant Membe It(Tp)A No.498/Bang/2015 Assessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR), ITAT, Bangalore

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBE IT(TP)A No.498/Bang/2015 Assessment year : 2010-11 The Assistant Commissioner Vs. 24/7 Customer Private Ltd., of Income Tax, 2/1, 2/2, 2/3 & 5/1, Circle 2(4)(1), Embassy Golf Links Business Park, Bangalore. Challaghatta Village, Varthur Hobli, Off Intermediate Ring Road, Bangalore – 560 071. PAN: AAACZ 1014A APPELLANT RESPONDENT IT(TP)A No.550/Bang/2015 & CO No.129/Bang/2015 [in IT(TP)A 498/Bang/2015] Assessment year : 2010-11 24/7 Customer Private Ltd., Vs. The A…

Asst.C.I.T., Bangalore vs. M/S 24/7 Customer Pvt. Ltd., Bangalore

In the result, the appeal by the assessee and revenue are treated as partly allowed, while CO of the assessee is partly allowed for statistical purposes

ITA 498/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Sept 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Vikram Singh Yadav, Accountant Membe It(Tp)A No.498/Bang/2015 Assessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR), ITAT, Bangalore

Section 143(3)Section 92C

M/S. Igefi Software India Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Bengaluru

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

ITA 2614/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Sept 2019AY 2013-14

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

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2614/Bang/2017 Assessment year : 2013-14 IGEFI Software India Pvt. Ltd., Vs. The Asst. Commissioner of Income-tax, (Formerly Finch Software India Pvt. Ltd), Circle-3(1)(1), 3rd, 4th and 5th Floors, Safina Towers, Bengaluru. No.3, Ali Askar Road, Vasanth Nagar, Bengaluru-560 052. PAN – AAACF 4678 A APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, C.A Respondent by : Dr. P.V Pradeep Kumar, Addl. CIT (DR) Date of hearing : 31.07.2019 Date of Pron…

ITO, Bangalore vs. M/S Cenduit India Services Pvt. Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed and the CO is partly allowed

ITA 59/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Apr 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Ketan K Ved, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 143(3)Section 36(1)(va)Section 431B

…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.59/Bang/2016 Assessment year : 2011-12 The Income-tax Officer, Vs. M/s Cenduit (India) Services Pvt. Ltd., Prestige Nebula, Block-1, 2nd Floor, Ward-2(1)(1), Bengaluru. Cubbon Road, Bangalore-560 001 PAN – AABCI 6552 K. APPELLANT RESPONDENT AND C.O.NO. 57/BANG/16 IN IT(TP)A No.59/Bang/2015 Assessment year : 2011-12 Cenduit (India) Services Pvt. Ltd., Vs. The Income-tax Officer, Prestige Nebula, Block-1, 2nd Floor, Ward-2(1)(1), Cubbon Road, Bangalore. Ba…

M/S Fulcurm Fund Services India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-3(1)(1), Bangalore

In the result, the appeal of assessee is partly allowed

ITA 2521/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT

Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No. 2521/Bang/2017 Assessment Year : 2012-13 Fulcrum Fund Services (India) Private Limited, Flat No. 102, Aradhana Apartments, Income Tax Officer, Srinivagilu, 2nd Main Road, Vs. Ward-3(1)(1), S.T. Bed Layout, Koramangala, BANGALORE BANGALORE [PAN: AABCF 1230B] APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, CA Respondent by : Shri R.N. Siddappaji, Addl.CIT Date of hearing : 08-04-2019 Date of Pronouncement : 12-04-2019 O R D E R Per N V Vasudevan, Vice…

DCIT, Bangalore vs. M/S Northern Operating Services, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 101/BANG/2016[2011-12]Status: DisposedITAT Bangalore15 Feb 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 92

…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.101/Bang/2016 Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s. Northern Operating Services, 2nd Floor, RMZ Ecospace Centre, Income Tax, Circle 5(1)(1), 1C, Sarjapur Outer Ring Road, Bangalore. Bellandur, Varthur Hobli, Bangalore – 560 103. PAN: AACCN 1652J APPELLANT RESPONDENT CO No.08/Bang/2017 [in IT(TP)A No.101/Bang/2016] Assessment year : 2011-12 M/s. Northern Operating Services, Vs. The Deputy Commissioner of Bangalore – 560 103. Income Ta…

M/S Sunquest Information Systems (India) Prvate Limited, Bangalore vs. DCIT, Bangalore

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

ITA 552/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Dec 2018AY 2010-11

Bench: Shri N.V Vasudevanshri Jason P Boazit(Tp)A No.552/Bang/2015

For Respondent: Shri C.H Sundar Rao, CIT

Section 143(3)Section 40Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH “A” BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.552/Bang/2015 Assessment year : 2010-11 M/s Sunquest Information Vs. The Dy. Commissioner Systems (India) Pvt. Ltd., of Income-tax, 3rd Floor, Indraprastha Circle-6(1)(1), Equinox, No.23, Bengaluru. 100 Ft. Inner Ring Road, Ejipura, Bengaluru. PAN – AAEC S 2754 E APPLICANT RESPONDENT Applicant by : Shri Sharath Rao, C.A Respondent by : Shri C.H Sundar Rao, CIT Date of hearing : 28.11.2018 Date of : 21.12.2018 Pronouncement O R D E R PER SHRI N.V.VASUDEVAN, JU…