Autodesk India Pvt. Ltd. v. DCIT

119 Taxmann.com 265Income Tax Appellate Tribunal2020#22154 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2022.

Judgments citing Autodesk India Pvt. Ltd. v. DCIT

Etisalat Software Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal is allowed for statistical purposes

ITA 240/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Sept 2022AY 2017-18

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

For Appellant: Shri Bharadwaj Sheshadri, CAFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 92BSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.240/Bang/2022 Assessment year : 2017-18 Etisalat Software Solutions Vs. The Deputy Commissioner of Pvt. Ltd., Income Tax, (through Liquidator Shri Circle 2(1)(1), Balady Shekar Shetty), Bangalore. E-98, 7A Cross, Manyata Residency, Nagavara, Bengaluru – 560 045. PAN: AABCE 7261M APPELLANT RESPONDENT Appellant by : Shri Bharadwaj Sheshadri, CA Respondent by : Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.09.2022 Date of Pronouncement : 20.…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(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 :…

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…