Baxter India Pvt. Ltd. v. ACIT

85 Taxmann.com 285High Court2017#4238 most cited

What is Baxter India Pvt. Ltd. v. ACIT authority for?

Companies like Infosys BPO Ltd. and TCS E-service Ltd. can be excluded from the list of comparables for transfer pricing analysis if their functional profile is dissimilar to the tested entity, particularly in the ITES sector.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Baxter India Pvt. Ltd. v. ACIT · 85 Taxmann.com 285 · transfer pricing · comparable companies · ITES · functional profile · Infosys BPO Ltd. · TCS E-service Ltd. · employee cost filter

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250Section 250 of the Income Tax ActSection 40(a)(i)Section 40(a)(i) of the Income Tax ActSection 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

section 144c(8)convertible foreign exchangeinstallation pemultiple year datacaptive service providersection 14a disallowancefar analysisworking capital adjustmentr&d expendituresection 92c(2)section 92fsection 244

Judgments citing Baxter India Pvt. Ltd. v. ACIT

ACIT, CIRCLE-1(1)(1), BANGALORE vs. AMAZON DEVELOPEMENT CENTRE(INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR
Section 250

…rom the list of comparable companies viz., Infosys BPO Ltd., TCS E-service Ltd., were considered for exclusion by the Tribunal in the case of a similar assessee such as the assessee engaged in providing ITES in the case of Baxter (I) Pvt. Ltd. Vs. ACIT (2017) 85 Taxmann.com 285 (DelhiTrib.). The learned DR relied on the order of the DRP/TPO. 14. We have considered the rival submissions. In the case of Baxter (I) Pvt. Ltd., (supra) the Delhi ITAT Bench considered comparability of the Page 23 ITA Nos. 2127 & 2036/Bang/2024 aforesaid three companies with a company engaged in providing ITES such as the assessee. Th…

DCIT, CIRCLE-1(1)(1), , BANGALORE vs. AMAZON DEVELOPEMENT CENTRE (INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR
Section 250

…rom the list of comparable companies viz., Infosys BPO Ltd., TCS E-service Ltd., were considered for exclusion by the Tribunal in the case of a similar assessee such as the assessee engaged in providing ITES in the case of Baxter (I) Pvt. Ltd. Vs. ACIT (2017) 85 Taxmann.com 285 (DelhiTrib.). The learned DR relied on the order of the DRP/TPO. 14. We have considered the rival submissions. In the case of Baxter (I) Pvt. Ltd., (supra) the Delhi ITAT Bench considered comparability of the Page 23 ITA Nos. 2127 & 2036/Bang/2024 aforesaid three companies with a company engaged in providing ITES such as the assessee. Th…

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

…ITA Nos.179/Ind/2016, 292/Ind/2017, 319/Ind/2018 & SA No.46/Ind/2021 A.Ys. 2011-12, 2012-13 & 2013-14 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2011-2012 M/s. Computer Sciences Corporation vs. The Asstt. Commissioner of India Private Limited, Income Tax – 2(1), 19A, Electronic Complex, Indore. Aatmaram Choudhary Marg, Near Readymade Complex, Pardeshipura, Indore – 452 010. [PAN – AABCC 5820 A] Assessment Year: 2012-13 M/s. Computer Science…

DATAMATICS GLOBAL SERVICES LTD,MUMBAI vs. DCIT 9(3)(1), MUMBAI

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

ITA 2260/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Datamatics Global Services Ltd. Dy. Cit-9(3)(1) Plot No. 58, Street No. 17, Mumbai Midc, Andheri (E), Vs. Mumbai – 400 093

For Appellant: Shri Harsh Shah/Pratik Poddar/For Respondent: Dr. Samuel Pitta
Section 143(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Datamatics Global Services Ltd. Dy. CIT-9(3)(1) Plot No. 58, Street No. 17, Mumbai MIDC, Andheri (E), Vs. Mumbai – 400 093 PAN/GIR No. AAACD 4471 B (Appellant) (Respondent) : Assessee by : Shri Harsh Shah/Pratik Poddar/ Paras Savla Revenue by : Dr. Samuel Pitta : 21.12.2022 Date of Hearing Date of Pronouncement : 17.03.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the transfer pricing adjustment of Rs.3,28,79,224/- in pursuance to the dir…

DCIT-1(2)(1), MUMBAI , MUMBAI vs. M/S CACTUS COMMUNICATION PVT LTD, MUMBAI

The appeal of the Assessee is allowed

ITA 1491/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-2013
For Appellant: Shri Dhanesh Bafna, Pratik ShahFor Respondent: Ms. Samruddhi Dhananjay Hande
Section 143(3)Section 144Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER DCIT-1(2)(1), Mumbai, Room No. 535, Aayakar Bhavan, New Marine Lines, Mumbai - 400020 ……………… Appellant M/s Cactus Communication Pvt. Ltd., Vs 510, Shalimar Morya Park Off Link Road, Andheri (West), Mumbai - 400053 ……………. Respondent [PAN: AACCC1194L] CO No. 134/MUM/2022 (IN ITA No. 1491/Mum/2022) (Assessment Year: 2012-13) M/s Cactus Communication Pvt. Ltd., 510, Shalimar Morya Park Off Link Road, Andheri (West), Mumbai - 400053 ……………… Appellant [PAN: AACCC1194L] Vs DCIT-1(2)(1), Mumb…

M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 932/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri
Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED , BANGALORE

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 844/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri
Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.844/Bang/2017 Assessment year : 2012-13 The Joint Vs. M/s.Dell International Services India Commissioner of Private Limited, Income Tax, LTU, (for the merged entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.932/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner India Private L…

DCIT, CIRCLE-12(2), NEW DELHI vs. IQOR INDIA SERVICES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 3713/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Jul 2022AY 2012-13
For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Mrinal Kumar Das, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3713/Del./2018 (ASSESSMENT YEAR : 2012-13) DCIT, Circle 12 (2), vs. M/s. IQOR India Services Pvt. Ltd., New Delhi. P-24, Green Park Extension, New Delhi – 110 016. (PAN : AABCI2835F) CO No.143/Del/2018 (in ITA No.3713/Del./2018) (ASSESSMENT YEAR : 2012-13) M/s. IQOR India Services Pvt. Ltd., vs. DCIT, Circle 12 (2), P-24, Green Park Extension, New Delhi. New Delhi – 110 016. (PAN : AABCI2835F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rishabh Malhotra, AR REVE…

M/S.GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appeal by the assesse is partly allowed

ITA 474/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Mar 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.474/Bang/2017 Assessment Year : 2012-13 Goldman Sachs Services Pvt. Ltd., Acit, Vs. Crystal Downs, Embassy Golf Links Business Circle – 3(1)(2), Park, Off Intermediate Ring Road, Bengaluru. Bengaluru-560 071. Pan : Aaccg 2435 N Assessee Respondent Assessee By : Shri. Madhur Agarwal, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 07.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Madhur Agarwal, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14A

…from the list of comparable companies viz., Infosys BPO Ltd., TCS E-service Ltd., were considered for exclusion by the Tribunal in the case of a similar assessee such as the assessee engaged in providing ITES in the case of Baxter (I) Pvt.Ltd. Vs. ACIT (2017) 85 Taxmann.com 285 (Delhi-Trib.). The learned DR relied on the order of the DRP/TPO. 14. We have considered the rival submissions. In the case of Baxter (I) Pvt.Ltd., (supra) the Delhi ITAT Bench considered comparability of the aforesaid three companies with a company engaged in providing ITES such as the assessee. The functional profile of the assessee and…

M/S.KRONOS SYSTEMS INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result this ground raised by assessee stands partly allowed

ITA 2301/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T Suryanarayana AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 92C(3)

…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.2301/Bang/2016 Assessment Year : 2012-13 Kronos Systems India Pvt. Ltd., The Asst. Commissioner of Tridib, Level 02, Unit 01, Income-tax, Bagmane Tech Park, Circle-4(1)(1), C.V Ramannagar, V Bengaluru. Bangalore-560093. s. PAN – AADCK 1052 G APPELLANT RESPONDENT Assessee by : Shri T Suryanarayana Advocate, Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 19-08-2021 Date of Pronouncement : 29-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

M/S.MARLABS SOFTWARE PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 2029/BANG/2016[2012-13]Status: DisposedITAT Bangalore17 Sept 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 142(1)Section 143(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.2029/Bang/2016 Assessment Year : 2013-14 Marlabs Innovations Pvt. The Dy. Commissioner of Ltd., Income-tax, (Successor of Marlabs Circle-4(2)(2), Software Pvt. Ltd.,) Vs. Bengaluru. No.2, 1st Floor, SR Complex, Tavarekere Main Road, SG Palya, Bengaluru-560 029. PAN – AACCM 6627 Q APPELLANT RESPONDENT Assessee by : Shri Bharath L, C.A Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 22-07-2021 Date of Pronouncement : 17-09-2021 ORDER PER BEENA…

M/S. OCWEN FINANCIAL SOLUTIONS PRIVATE LIMITED,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-5, BENGALURU

In the result, appeal filed by the assessee for assessment year

ITA 2292/BANG/2019[2010-11]Status: DisposedITAT Bangalore12 Jul 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &
Section 10ASection 143(3)

….TPO at page 10 that assessee objected this company that employee cost filter being more than 25% has not been examined by Ld.TPO. It is observed that in decision of coordinate bench of Delhi Tribunal in case of Baxter India Pvt.Ltd vs ACIT reported in (2017) 85 Taxmann.com 285 this comparable failing employee cost filter has been analyzed as under: Further, from the order of the TPO we find he has obtained the employee cost and the sale for the ITES segment by exercise of his powers u s. 133(6). wherein the said company has allocated entire employee cost to IT - BPO segment with no allocation to Infra Activity…

OCWEN FINANCIAL SOLUTIONS PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, appeal filed by the assessee for assessment year

ITA 153/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Jul 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13 Ocwen Financial Solutions Pvt. Ltd. Pritech Park, Survey No.51 To 64/4 Acit Circle- Block No.12, 5Th Floor Of B Wing & 6Th Floor Of 5(1)(2) Vs. A Wing, Bellandur Village, Marathahalli Ring Bengaluru Road, Bengaluru 560 103 Pan No : Aaaco3764E Appellant Respondent Assessment Year : 2010-11 Ocwen Financial Solutions Pvt. Ltd. Jcit Spl.Range-5 Vs. Bangalore Bangalore Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Respondent : Ms. Neera Malhotra & By Shri Kannan Narayanan, D.Rs Date Of Hearing : 23.06.2021 Date Of Pronouncement : 12.07.2021 O R D E R

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Ms. Neera Malhotra &
Section 10ASection 143(3)

….TPO at page 10 that assessee objected this company that employee cost filter being more than 25% has not been examined by Ld.TPO. It is observed that in decision of coordinate bench of Delhi Tribunal in case of Baxter India Pvt.Ltd vs ACIT reported in (2017) 85 Taxmann.com 285 this comparable failing employee cost filter has been analyzed as under: Further, from the order of the TPO we find he has obtained the employee cost and the sale for the ITES segment by exercise of his powers u s. 133(6). wherein the said company has allocated entire employee cost to IT - BPO segment with no allocation to Infra Activity…

QUALITY ENGINEERING AND SOFTWARE TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 189/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.189/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 133(6)Section 143(3)Section 144CSection 92C

….TPO at page 10 that assessee objected this company that employee cost filter being more than 25% has not been examined by Ld.TPO. It is observed that in decision of coordinate bench of Delhi Tribunal in case of Baxter India Pvt.Ltd vs ACIT reported in (2017) 85 Taxmann.com 285 this comparable failing employee cost filter has been analyzed as under: Page 24 of 29 IT(TP)A No.189/Bang/2017 Further, from the order of the TPO we find he has obtained the employee cost and the sale for the ITES segment by exercise of his powers u s. 133(6). wherein the said company has allocated entire employee cost to IT - BPO segmen…

REPLICON SYSTEMS INDIA PRIVATE LIMITED ,BANGALORE vs. ASISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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

ITA 31/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Mar 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.31/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143Section 144CSection 92C

…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.31/Bang/2017 Assessment Year : 2012-13 Replicon Software (India) The Asst. Commissioner of Pvt. Ltd., Income-Tax, Mantri Commercio, Tower B, Circle-5(1)(1), 5th Floor, Devarabisanahalli Vs. Bengaluru. Village, Varthur Hobli, Bengaluru-560 103. PAN – AADCR 3338 N APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 03-02-2021 Date of Pronouncement : 12-03-2021 ORDER PER BEENA PILLAI,…

CONVRGYS STEREAM P. LTD,THANE vs. ASST CIT 8(2)(2), THANE

In the result, the appeal of the assessee is allowed

ITA 1352/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Dec 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Convergys Stream Acit Cit 8(2)(2), Pvt. Ltd. (Now Known As Erstwhile Dcit 8(2)(2), Convergys Services India Vs. R.No.27, B Wing, Pvt. Ltd.), Ashar It Park, Pan: Aaecs8569F Wagle Estate, Thane (Appellant) (Respondent) Present For: Assessee By : Shri Dhanesh Bafna, A.R. Shri Nishant Shah, A.R. Revenue By : Shri Sunil Deshpande, D.R. Date Of Hearing : 07.12.2020 Date Of Pronouncement : 28.12.2020 O R D E R

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Sunil Deshpande, D.R

…a (P.) Ltd. [2016 69 taxmann.com 180] as followed by Mumbai Tribunal in Integreon Managed Solutions India Pvt. Ltd. Vs ACIT [2019 101 Taxmann.com 289]. Further reliance has been placed on the decision of Delhi Tribunal in Baxter India Pvt. Ltd. V/s ACIT [2017 85 Taxmann.com 285]. It has further been submitted that there was on extraordinary event in this entity since it acquired an Australian based Company namely M/s Portland Group Pty. Ltd. as noted by Bangalore Tribunal in Mobily Infotech India Pvt. Ltd. Vs DCIT [2018 97 Taxmann.com 2]. Applying the ratio of decision of Hon'ble Bombay High Court in CIT V/s Pent…

M/S FIDELITY BUSINESS SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal by the assessee is partly allowed

ITA 308/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Dec 2020AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.308/Bang/2017 Assessment Year : 2012-13 M/S. Fidelity Business Services India Pvt. Ltd., Vs. The Assistant Commissioner Of Income Tax, Pinehurst, Embassy Golf Links Business Park, Circle – 3(1)(1), Off Intermediate Ring Road, Bangalore. Bangalore – 560 071. Pan : Aaacf 6175 E Assessee By : Shri. G. C. Srivastava, Advocate Revenue By : Shri. B. K. Panda, Cit(Dr)(Itat), Bangalore Date Of Hearing : 15.12.2020 Date Of Pronouncement : 17.12.2020 O R D E R

For Appellant: Shri. G. C. Srivastava, AdvocateFor Respondent: Shri. B. K. Panda, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 144C(13)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.308/Bang/2017 Assessment Year : 2012-13 M/s. Fidelity Business Services India Pvt. Ltd., Vs. The Assistant Commissioner of Income Tax, Pinehurst, Embassy Golf Links Business Park, Circle – 3(1)(1), Off Intermediate Ring Road, Bangalore. Bangalore – 560 071. PAN : AAACF 6175 E Assessee by : Shri. G. C. Srivastava, Advocate Revenue by : Shri. B. K. Panda, CIT(DR)(ITAT), Bangalore Date of hearing : 15.12.2020 Date of Pronouncement : 17.12.2020 O R D E R Per N.…

INTEWWOVEN SOFTWARE INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 672/BANG/2017[2012-13]Status: DisposedITAT Bangalore08 Sept 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.672/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143Section 143(3)Section 144CSection 144C(13)Section 92CSection 92C(3)(c)Section 92DSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.672/Bang/2017 Assessment Year : 2012-13 M/s Entco IT Services Pvt. The Asst. Commissioner of Ltd., Income Tax, (Formerly known as Circle-2(1)(2), Interwoven Software Vs. [(Erstwhile ACIT, Services India Pvt. Ltd.,) Circle-3(1)(1)] C/o Autonomy Software Bengaluru. Asia Pvt. Ltd., 2nd Floor, Hibiscus, Embassy Tech Village Marathahalli Outer Ring Road, Devarabeesanahhli, Bengaluru-560 103. PAN : AAACI 4421 N APPELLANT RESPONDENT Appellant by : Shri Sharath Rao…

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Baxter India Pvt. Ltd. v. ACIT (85 Taxmann.com 285) — Cited in 28 Judgments | BharatTax