Bechtel India v. DCIT

66 Taxmann.com 6High Court2016#2837 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Bechtel India v DCIT · 66 Taxmann.com 6 · 2016 HC · Section 144C(13) · Transfer Pricing · Section 92B · captive service provider · working capital adjustment · transactional net margin method · functional analysis · comparable companies · Section 143(3)

Sections most often in play

Section 143(3)Section 144B Section 144C(13)Section 143(1)Section 153 Section 234A Section 234B Section 234C

Issues it is cited on

section 92b(1)interest on outstanding receivables captive service provider working capital adjustment multiple year data section 92b resale price method section 92a related party transaction functional analysis section 92c(2)transactional net margin method

Judgments citing Bechtel India v. DCIT

SUMITOMO CORPORATION INDIA PVT LTD,DELHI vs. DCIT,CIRCLE-22(2), DELHI

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

ITA 4400/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Apr 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 154Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER Assessment Year 2020-21 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS1887M Appellant Respondent IT(TP) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS18…

M/S. PHILIPS INDIA LTD.,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA

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

ITA 2610/KOL/2024[2021-2022]Status: DisposedITAT Kolkata26 Aug 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Philips India Limited Rajarhat 4A, 5Th Floor, Ecospace The Dcit Business Park, Premises A4 Ii, Circle 11(1), Aayakar Bhavan, New Town, Chakpachuria, P-7, Chowringhee Square, Vs. Kolkata-700156 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri Praveen Kishore, Cit Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Praveen Kishore, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM M/s Philips India Limited Rajarhat 4A, 5th floor, Ecospace The DCIT Business Park, Premises A4 II, Circle 11(1), Aayakar Bhavan, New Town, Chakpachuria, P-7, Chowringhee Square, Vs. Kolkata-700156 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri Praveen Kishore, CIT DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee again…

ADP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is partly allowed

ITA 975/HYD/2024[2020-21]Status: DisposedITAT Hyderabad22 Aug 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Sriram SeshadriFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(1)Section 144C(5)Section 153Section 195Section 234ASection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA.No.975/Hyd./2024 Assessment Year 2020-2021 ADP Private Limited, Nanakramguda Village, The Deputy Commissioner Serilingampally Mandal, of Income Tax, Circle-1(1), vs. Ranga Reddy District. Hyderabad – 500 004. Telangana. Telangana. PIN–500 008. PAN AANCA8983A (Appellant) (Respondent) For Assessee : CA, Sriram Seshadri For Revenue : MS. U Mini Chandran, CIT-DR Date of Hearing : 22.07.2025 Date of Pronouncement : 22.08.2025 ORDER PER MANJUNATHA, G. This appeal ha…

AB INBEV GCC SERVICES INDIA PRIVATE LIMITED,BANGALORE, KARNATAKA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1) , BANGALORE

In the result, appeal is allowed for statistical purposes

ITA 1635/BANG/2024[2020-21]Status: DisposedITAT Bangalore13 May 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.1635/Bang/2024 Assessment Year :2020-21

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 144BSection 153Section 92B

…IN INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.1635/Bang/2024 Assessment Year :2020-21 M/s. AB InBev GCC Services Vs. ACIT, India Pvt. Ltd., Circle –1(1)(1), 11th12th and 13th Floor, Bangalore. Peridot Block, Bagmane World Technology Centre SEZ, KR Puram Marthalli, Ring Road, Bangalore - 560 102. PAN :AAFCG 8223 M APPELLANT RESPONDENT Assessee by : Shri. Chavali Narayan, CA Revenue by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore. Date of hearing : 25.02.2025 Date of Pronouncement : 13.05.2025 ORDER…

M/S. PHILIPS INDIA LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1960/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Mar 2025AY 2020-2021

Bench: Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am M/S Philips India Limited Dcit, Circle 11(1) 3Rd Floor, Tower-A, Dlf Park, Aaykar Bhavan, P-7, 08 Block Af, Major Arterial Chowringhee Square, Road, New Town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri A. Kundu, Cit Dr Date Of Hearing: 07.03.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri A. Kundu, CIT DR

Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM M/s Philips India Limited DCIT, Circle 11(1) 3rd Floor, Tower-A, DLF Park, Aaykar Bhavan, P-7, 08 Block AF, Major Arterial Chowringhee Square, Road, New town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri A. Kundu, CIT DR Date of hearing: 07.03.2025 Date of pronouncement : 11.03.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the objection of t…

DCIT,CIRCLE-21(1), NEW DELHI vs. M/S. RESERVATION DATA MAINTENANCE INDIA (P) LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 5351/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Oct 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Sandeep Yadav, AdvFor Respondent: Shri Manu Chaurasia

Section 92C(2)

…ITA. No. 5351/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं . I.T.A No. 5351/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Reservation Data बनाम Maintenance India Vs. Circle : 21 (1) Pvt.Ltd., E-9, Connaught House, New Delhi. Connaught Place, New Delhi – 110 001. PAN No. AAACR0121L अपीलाथ"/ Appellant ""यथ"/ Respondent Shri Tarandeep Singh, Adv.; & िनधा"रतीक"ओरसे / Assessee by : Shri Sandeep Yadav, Adv.; राज"वक"ओरसे / Department by : Shri Manu Chaurasia, Sr. D. R.; सुनव…

MAVENIR SYSTEMS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

ITA 453/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 453/Bang/2022 Assessment Year : 2017-18 M/S. Mavenir Systems Pvt. Ltd., Building Beach E1 2Nd Floor, The Deputy Manyata Embassy Business Commissioner Of Park, Income Tax, Outer Ring Road Hebbal Kr Circle – 4 (1)(1), Puram Section, Vs. Bangalore. Bengaluru – 560 045. Pan: Aaecm9663N Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 05-01-2023 Date Of Pronouncement : 23-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29.04.2022 Passed By The Ld.Dcit, Circle 4(1)(1), Bangalore For A.Y. 2017-18. The Ld.Ar Has Relied On The Specific Grounds Of Appeal Filed Before This Tribunal Which Are As Under:

For Respondent: Smt. Tanmayee Rajkumar

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 453/Bang/2022 Assessment Year : 2017-18 M/s. Mavenir Systems Pvt. Ltd., Building Beach E1 2nd Floor, The Deputy Manyata Embassy Business Commissioner of Park, Income Tax, Outer Ring Road Hebbal Kr Circle – 4 (1)(1), Puram Section, Vs. Bangalore. Bengaluru – 560 045. PAN: AAECM9663N APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 05-01-2023 Date of Pronouncement : 23-03-2023…

SABRE TRAVEL TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, ground nos

ITA 212/BANG/2022[2017-18]Status: DisposedITAT Bangalore02 Feb 2023AY 2017-18

For Appellant: Shri Ankur Pai, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2

Section 143(3)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No. 212/Bang/2022 Assessment Year : 2017-18 M/s. Sabre Travel Technologies Pvt. Ltd., Unit # 1 &2, Level # 2, The Deputy Navigator building, Commissioner of International Tech Income Tax, Park, Circle 6 (1)(1), Sadarmangala, Bangalore. Vs. Pattandur Ag, Bangalore – 560 066. PAN: AAICS5777P APPELLANT RESPONDENT Assessee by : Shri Ankur Pai, Advocate Revenue by : Shri Sunil Kumar Singh, CIT-2 Date of Hearing : 25-01-2023 Date of Pronouncement : 02-02-2023 ORDER…

M/S. APPLIED MATERIALS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

ITA 2582/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

…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. 2582/Bang/2019 Assessment Year : 2015-16 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Bangalore. Vs. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri A. Ramesh Kumar, Addl. Revenue by CIT (DR) Date of Hearing : 23-11-2022 Date of Pronouncement : 30-12-2022…

FINASTRA SOFTWARE SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 268/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.It(Tp)A No. 268/Bang/2021 (Assessment Year: 2016-17)

For Appellant: Shri T. Suryanarayana, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(TP)A No. 268/Bang/2021 (Assessment Year: 2016-17) M/s. Finastra Software Solutions vs DCIT, Circle 3(1)(1) (India) Pvt. Ltd. 2nd Floor, BMTC Building 4th to 6th Floor, Virgo Building 80 Feet Road, Koramangala Bengaluru 560095 Bagmane Constellatin Business Park, Other Ring Road, Dodanekundi, Bangalore 560037 PAN – AAACK9067G (Assessee) (Respondent) Assessee by: Shri T. Suryanarayana, Adv Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 21/11/2…

AB INBEV GCC SERVICES INDIA PRIVATE LIMITED (EARLIER KNOWN AS GCC SERVICES INDIA PRIVATE LIMITED),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 290/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 290/Bang/2022 Assessment Year : 2017-18 M/S. Ab Inbev Gcc Services India Pvt. Ltd., (Earlier Known As Gcc Services India Pvt. Ltd.), The Deputy 12Th & 13Th Floor, Commissioner Of Peridot Block, Bagmane Income Tax, World Technology Centre Circle 3(1)(1), Sez, Vs. Bangalore. Marthalli Road, Kr Puram, Bangalore – 560 048. Pan: Aafcg8223M Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Dr. Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 20-09-2022 Date Of Pronouncement : 14-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Passed By The Nfac, Delhi Dated 21/02/2022 For A.Y. 2017-18 On Following Grounds Of Appeal:

For Appellant: Shri Chavali Narayan, CA

Section 115JSection 143(1)Section 244ASection 270ASection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 290/Bang/2022 Assessment Year : 2017-18 M/s. AB INBEV GCC Services India Pvt. Ltd., (earlier known as GCC Services India Pvt. Ltd.), The Deputy 12th and 13th Floor, Commissioner of Peridot Block, Bagmane Income Tax, World Technology Centre Circle 3(1)(1), SEZ, Vs. Bangalore. Marthalli Road, KR Puram, Bangalore – 560 048. PAN: AAFCG8223M APPELLANT RESPONDENT Assessee by : Shri Chavali Narayan, CA : Dr. Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing…

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…

MEDREICH LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

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

ITA 451/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 451/Bang/2022 Assessment Year : 2017-18 M/S. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner Of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. Pan: Aabcm1458Q Appellant Respondent : Shri Padam Chand Assessee By Khincha, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Passed By The Ld.Acit, Central Circle – 1(2), Bangalore Dated 26/04/2022 For A.Y. 2017-18 On Following Grounds Of Appeal: “General Ground 1.1 The Learned Assistant Commissioner Of Income Tax, Central Circle-1(2), Bangalore (`A0') Erred In Passing The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (`The Act) In The Manner Passed

For Respondent: Shri Padam Chand

Section 143(3)Section 14ASection 92B

…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. 451/Bang/2022 Assessment Year : 2017-18 M/s. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. PAN: AABCM1458Q APPELLANT RESPONDENT : Shri Padam Chand Assessee by Khincha, CA : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 27-07-2022 Date of Pronouncement : 21-10-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present…

M/.S SYNAMEDIA INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(2), BANGALORE

In the result, the appeal filed by assessee stands allowed in respect of the issues argued and considered hereinabove

ITA 2595/BANG/2019[2015-16]Status: DisposedITAT Bangalore21 Oct 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2595/Bang/2019 Assessment Year : 2015-16 M/S. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner Of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. Pan: Aaccn1140K Appellant Respondent Assessee By : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 28-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29/10/2019 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:

For Appellant: Shri Ankur Pai, Advocate

Section 143(2)

…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. 2595/Bang/2019 Assessment Year : 2015-16 M/s. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. PAN: AACCN1140K APPELLANT RESPONDENT Assessee by : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 28-07-2022 Date of Pronouncement : 21-10-2022 ORDER PER BEENA PILLA…

M/S. TIVO TECH PRIVATE LIMITED (FORMERLY KNOWN AS VEVEO (INDIA) PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 237/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.237/Bang/2021 Assessment year : 2016-17 M/s. TiVo Tech Private Limited Vs. The Deputy Commissioner [formerly Veveo (India) Private Ltd.), of Income Tax, 10th Floor, Primrose 7B, Circle 7(1)(1), Embassy Tech Village, Bangalore. Outer Ring Road, Devarabisanahalli Village, Bangalore – 560 103. PAN: AABCV 9504G ASSESSEE RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing…

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 703/BANG/2021[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

…IT(TP)A Nos.344 & 703/Bang/2021 M/s. Wipro GE Healthcare 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.344/Bang/2021 Assessment Year: 2006-07 M/s. Wipro GE Healthcare Private Ltd. No.4, Kadugodi Industrial Area Whitefield, Bangalore 560 067 Deputy Commissioner of (Presently at Prestige Shanthiniketan, Vs. Income-tax 6th Floor, Crescent 4, ITPI, Whitefield, Circle 7(1)(1) Bangalore 560 048) Bangalore PAN NO : AAACW1685J APPELLANT RESPONDENT Assessment Year: 2012-13 M/s. Wipro…

WIPRO GE HEALTHCARE PRIVATE LIMITED (EARLIER KNOWN AS GE MEDICAL SYSTEMS INDIA PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 344/BANG/2021[2006-07]Status: DisposedITAT Bangalore07 Oct 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Praveen Karanth, D.R

Section 143(3)Section 254Section 92C

NTT DATA FA INSURANCE SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 261/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.261/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 92C

…IT(TP)A No.261/Bang/2021 NTT Data FA Insurance Systems (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.261/Bang/2021 Assessment Year: 2016-17 NTT Data FA Insurance Systems (India) Pvt. Ltd. Ground Floor, Block-2, Plot Deputy Commissioner of No.123, EPIP Phase-II, Income-tax Whitefield Industrial Area Circle-3(1)(1) Vs. Hoodi Village, K.R. Puram Bengaluru Hobli, Bengaluru Karnataka 560 066 PAN NO : AAACF9123A APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr.…

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,2016-17 vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R

Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore 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.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…

M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BENGALURU

In the result, the appeal is partly allowed

ITA 2243/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Sept 2022AY 2015-16

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru

Section 115JSection 143(2)Section 143(3)Section 14ASection 80GSection 92C

…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.2243/Bang/2019 Assessment year : 2015-16 Harman Connected Services Vs. The Assistant Commissioner Corporation India Pvt. Ltd., of Income Tax, No.3 & 3/A, EOIZ Industrial Circle 3(1)(2), Area, Survey No.85 & 86, Bengaluru. Sadarmangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AABCG 5658E APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2022…

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