Barracuda Networks India (P.) Ltd. v. DCIT

131 Taxmann.com 337Reported decision2021#12111 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

resale price method multiple year data captive service provider cost plus method section 92d working capital adjustment specified domestic transaction far analysis transactional net margin method comparable companies related party transaction section 92b

Judgments citing Barracuda Networks India (P.) Ltd. v. DCIT

Clinasia Labs Private Limited, Hyderabad vs. ITO Ward1(4), Hyderabad

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

ITA 202/HYD/2021[2016-17]Status: DisposedITAT Hyderabad11 Jun 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Manjunatha G.

For Appellant: Shri Nemichand Sirvi, ARFor Respondent: Shri K. Meghnath Chowhan, DR

Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 202/Hyd/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) M/s. Clinasia Labs Vs. Income Tax Officer, Private Limited, Ward-1(4), Hyderabad Hyderabad [PAN No. AAECM4932G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Nemichand Sirvi, AR रधजस्‍व द्वधरध/Revenue by: Shri K. Meghnath Chowhan, DR सुिवधई की तधरीख/Date of hearing: 21/05/2024 घोर्णध की तधरीख/Pronouncement on:…

Wissen Infotech Private Limited, Hyderabad vs. Deputy Commisssioner of Income Tax, Circle-17(2), Hyderabad

In the result, the appeal of assessee in ITA

ITA 329/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Dec 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.V.S.S.Prasad, CAFor Respondent: Shri Jeevan Lavidiya, CIT-DR

Section 234ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP No.1820/Hyd/2019 & Assessment Years: 2015-16 & 2016-17 Wissen Infotech Private Vs. The Deputy Commissioner Limited, Hyderabad. of Income Tax, C/o.Prasad and Prasad, Circle -17(2), Chartered Accountants, Hyderabad. Flat No.301, M.J.Towers H.No.8-2-698, Road No.12 Banjara Hills, Hyderabad Telangana-500 034. PAN : AAACW3027 (Appellant) (Respondent) Assessee by: Shri P.V.S.S.Prasad, CA Revenue by: Shri Jeevan Lavidiya, CIT-DR Date of hearing: 17.11.2022 D…

Wissen Infotech Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad

In the result, the appeal of assessee in ITA

ITA 1820/HYD/2019[2015-16]Status: DisposedITAT Hyderabad12 Dec 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P.V.S.S.Prasad, CAFor Respondent: Shri Jeevan Lavidiya, CIT-DR

Section 234ASection 92C

Fireeye Cybersecurity Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 292/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 292/Bang/2021 Assessment Year : 2016-17 M/S. Mandiant Cyber Security Pvt. Ltd. (Formerly Known As Fireeye The Deputy Cybersecurity Pvt. Commissioner Of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2Nd Floor, Bannerghatta Road, Bengaluru – 560 029. Pan: Aaccf1341A Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri Vilas Shinde, Cit Dr Date Of Hearing : 26-09-2022 Date Of Pronouncement : 10-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Passed By National E- Assessment Centre, Delhi Dated 30/04/2021 On Following Revised Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 292/Bang/2021 Assessment Year : 2016-17 M/s. Mandiant Cyber security Pvt. Ltd. (formerly known as FireEye The Deputy Cybersecurity Pvt. Commissioner of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2nd Floor, Bannerghatta Road, Bengaluru – 560 029. PAN: AACCF1341A APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate Revenue by : Shri Vilas Shinde, CIT DR Date of Hearing : 26-09-2022 Date of P…

M/S. Ig Infotech (India) Private Limited, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 204/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Nageswar Rao, A.RFor Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 144BSection 144C(13)Section 92C

…IT(TP)A No.204/Bang/2022 IG Infotech (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.204/Bang/2022 Assessment Year: 2017-18 IG Infotech (India) Pvt. Ltd. 2nd Floor, Infinity Building Khata No.436, Survey No.13/1B, 12/1B, Challagatta Village ACIT Varthur Hobli, Circle-3(1)(1) Vs. Intermediate Ring Road Bengaluru Domlur Bengaluru 560 071 PAN NO : AABCH4430K APPELLANT RESPONDENT Appellant by : Shri Nageswar Rao, A.R. Respondent by : Shri Praveen Karanth, D.R. Date of Hear…

Softlayer Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

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

ITA 265/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Oct 2022AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.265/Bang/2021 Assessment year : 2016-17 M/s Softlayer Technologies Vs. The Asst. Commissioner of Pvt. Ltd., Income Tax, No.12, Subramanya Arcade, Circle-6(1)(2), Bannerghatta Road, Bengaluru. Bangalore-560 029. PAN – AAVCS 4795 A APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, C.A Revenue by : Dr. Manjunath Karkihalli, CIT (DR) Date of hearing : 12.07.2022 Date of Pronouncement : 10.10.2022 O R D E R Per Laxmi Prasad Sahu, Accounta…

Citrix R & D India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed partly as indicated herein above

ITA 220/BANG/2021[2016-17`]Status: DisposedITAT Bangalore25 Aug 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 220/Bang/2021 Assessment Year : 2016-17 M/S. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner Of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. Pan: Aabcn3639C Appellant Respondent Assessee By : Shri Sumit Khurana, Ca Revenue By : Shri M. Mathivanan, Cit-Dr Date Of Hearing : 04-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Assessment Order Dated 30/03/2021 Passed By The National E-Assessment Centre, Delhi Relating To Assessment Year 2016-17 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another. 1. That The Order Passed By The Learned Ao To The Extent Prejudicial To The Appellant, Is Bad In Law & Liable To Be Quashed. Transfer Pricing - 2. That The National E-Assessment Centre, Delhi / Deputy Commissioner Of Income Tax, Circle 2(1)(1), Bangalore ("Assessing Officer" Or "Learned Ao") & The Dispute Resolution Panel - 1 ("Learned Panel" Or "Learned Drp")

For Appellant: Shri Sumit Khurana, CAFor Respondent: Shri M. Mathivanan, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 220/Bang/2021 Assessment Year : 2016-17 M/s. Citrix R&D India Pvt. Ltd., The Deputy Prestige Dynasty, Commissioner of Ground Floor, Income Tax, 33/2, Ulsoor Road, Circle – 2(1)(1), Bangalore – 560042. Vs. Bangalore. PAN: AABCN3639C APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri M. Mathivanan, CIT-DR Date of Hearing : 04-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assesse…

M/S Quicklogic Software (India) Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

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

ITA 181/BANG/2022[2017-18]Status: DisposedITAT Bangalore27 Jul 2022AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 181/Bang/2022 Assessment Year : 2017-18 M/S. Quicklogic Software (India) Pvt. Ltd., No. 10 Brindavan, The Deputy 3Rd Floor, Commissioner Of Yashoda Nagar Main Income Tax, Road, Circle 3(1)(1), Jakkur Plantation, Vs. Bangalore. Bengaluru – 560 064. Pan: Aaacq0656P Appellant Respondent Assessee By : Shri Mahaveer C Jain, Ca : Shri Sumer Singh Meena Cit Revenue By Dr Date Of Hearing : 12-07-2022 Date Of Pronouncement : 27-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 25/01/2022 By The National Faceless Assessment Centre For A.Y. 2017-18 On Following Revised Grounds Of Appeal:

For Appellant: Shri Mahaveer C Jain, CA

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

…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. 181/Bang/2022 Assessment Year : 2017-18 M/s. Quicklogic Software (India) Pvt. Ltd., No. 10 Brindavan, The Deputy 3rd Floor, Commissioner of Yashoda Nagar Main Income Tax, Road, Circle 3(1)(1), Jakkur Plantation, Vs. Bangalore. Bengaluru – 560 064. PAN: AAACQ0656P APPELLANT RESPONDENT Assessee by : Shri Mahaveer C Jain, CA : Shri Sumer Singh Meena CIT Revenue by DR Date of Hearing : 12-07-2022 Date of Pronouncement : 27-07-2022 ORDER PER BEENA PILLAI, JUDICIA…