Bose Corporation India (P) Ltd. v. ACIT

53 Taxmann.com 432High Court2015#6828 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Issues it is cited on

Judgments citing Bose Corporation India (P) Ltd. v. ACIT

M/S HARMAN INTERNATIONAL (INDIA) PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

ITA 49/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jun 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.49/Bang/2019 Assessment Year : 2014-15 M/S. Harman Connected Services Vs. Deputy Commissioner Of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. Pan: Aacch 1585 J Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.06.2022 Date Of Pronouncement : 30.06.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.49/Bang/2019 Assessment Year : 2014-15 M/s. Harman Connected Services Vs. Deputy Commissioner of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. PAN: AACCH 1585 J APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 2…

LEVI STARUSS (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 695/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 695/Bang/2016 Assessment Year : 2011-12 M/S. Levi Strauss (India) Pvt. Ltd., The Deputy Sjr Cyber, 7Th Floor, Commissioner Of No. 22, Laskar Hosur Road, Income Tax, Adugodi, Circle 4 (1)(1), Bangalore – 560 030. Vs. Bangalore. Pan: Aaacl3092Q Appellant Respondent Assessee By : Shri Nageswar Rao, Advocate : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 31-03-2022 Date Of Pronouncement : 30-05-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 28.01.2016 U/S. 143(3) R.W.S. 144C Of The Act By The Ld.Dcit, Circle – 4 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal. “Based On The Facts & Circumstances Of The Case & In Law, Levi Strauss (India) Private Limited (Hereinafter Referred To As "Appellant") Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The "Learned Ao") Under Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961("The Act") On The Following Grounds:

For Appellant: Shri Nageswar Rao, Advocate
Section 143(3)Section 144C

…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. 695/Bang/2016 Assessment Year : 2011-12 M/s. Levi Strauss (India) Pvt. Ltd., The Deputy SJR Cyber, 7th Floor, Commissioner of No. 22, Laskar Hosur Road, Income Tax, Adugodi, Circle 4 (1)(1), Bangalore – 560 030. Vs. Bangalore. PAN: AAACL3092Q APPELLANT RESPONDENT Assessee by : Shri Nageswar Rao, Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 31-03-2022 Date of Pronouncement : 30-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Presen…

NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 319/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

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

…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. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

ITO WARD - 5(1)(1), BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD.,, BANGALORE

In the result, appeal filed by assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 280/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 280/Bang/2016 Assessment Year : 2011-12 M/S. Micro Focus Software India Pvt. Ltd. (Earlier Known As Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘Laurel’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. Pan: Aaacn6992K Appellant Respondent & It(Tp)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 03-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Cross Appeals Has Been Filed By Revenue As Well As Assessee Against Order Dated 29.12.2015 Passed By Ld.Ito Ward 5(1)(1)

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

…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. 280/Bang/2016 Assessment Year : 2011-12 M/s. Micro Focus Software India Pvt. Ltd. (earlier known as Novell Software Development The Income Tax (India) Pvt. Ltd.), Officer, Bagmane Tech Park ‘D’ Ward – 4 (1)(3), Block, Bangalore. ‘LAUREL’ 65/2, Vs. C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACN6992K APPELLANT RESPONDENT & IT(TP)A No. 319/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Smt. Tanmayee Rajkumar, Assessee by Advocate : Dr. Manjun…

BROTHER INTERNATIONAL (INDIA) PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 15(1)(2) (EARLIER THE INCOME TAX OFFICER 10(3)(1), MUMBAI

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

ITA 5075/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Jan 2020AY 2010-11

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2010-11 Acit-15(1)(2), M/S Brother International Room No. 483A, 4Th Floor, Vs. (India) Pvt. Ltd., Aayakar Bhavan, M.K. Road, 703/704, Powai Plaza, Mumbai-400020. Hiranandani Business Park, Powai, Mumbai-400076. Pan No. Aadcb0263E Appellant Respondent Assessment Year: 2010-11 M/S Brother International The Assistant (India) Pvt. Ltd., Vs. Commissioner Of Income Unit No. 408, 4Th Floor, B- Tax, 15(1)(2), [Earlier The Wing, 215 Atrium, Andheri Income Tax Officer- Kurla Road, Andheri (East), 10(3)(1)], Room No. 483A, Mumbai-400059. 4Th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Pan No. Aadcb0263E Appellant Respondent

For Appellant: Mr. Ketan Ved, Mr. Pawan SharmaFor Respondent: Mr. Ashish Heliwal, DR
Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ACIT-15(1)(2), M/s Brother International Room No. 483A, 4th floor, Vs. (India) Pvt. Ltd., Aayakar Bhavan, M.K. Road, 703/704, Powai Plaza, Mumbai-400020. Hiranandani Business Park, Powai, Mumbai-400076. PAN No. AADCB0263E Appellant Respondent Assessment Year: 2010-11 M/s Brother International The Assistant (India) Pvt. Ltd., Vs. Commissioner of Income Unit No. 408, 4th floor, B- Tax, 15(1)(2), [Earlier The Wing, 215 Atrium, Andheri Income Tax…

ASST CIT 15(1)(2), MUMBAI vs. BROTHER INTERNATIONAL (INDIA) P.LTD, MUMBAI

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

ITA 4750/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Jan 2020AY 2010-11

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2010-11 Acit-15(1)(2), M/S Brother International Room No. 483A, 4Th Floor, Vs. (India) Pvt. Ltd., Aayakar Bhavan, M.K. Road, 703/704, Powai Plaza, Mumbai-400020. Hiranandani Business Park, Powai, Mumbai-400076. Pan No. Aadcb0263E Appellant Respondent Assessment Year: 2010-11 M/S Brother International The Assistant (India) Pvt. Ltd., Vs. Commissioner Of Income Unit No. 408, 4Th Floor, B- Tax, 15(1)(2), [Earlier The Wing, 215 Atrium, Andheri Income Tax Officer- Kurla Road, Andheri (East), 10(3)(1)], Room No. 483A, Mumbai-400059. 4Th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Pan No. Aadcb0263E Appellant Respondent

For Appellant: Mr. Ketan Ved, Mr. Pawan SharmaFor Respondent: Mr. Ashish Heliwal, DR
Section 143(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ACIT-15(1)(2), M/s Brother International Room No. 483A, 4th floor, Vs. (India) Pvt. Ltd., Aayakar Bhavan, M.K. Road, 703/704, Powai Plaza, Mumbai-400020. Hiranandani Business Park, Powai, Mumbai-400076. PAN No. AADCB0263E Appellant Respondent Assessment Year: 2010-11 M/s Brother International The Assistant (India) Pvt. Ltd., Vs. Commissioner of Income Unit No. 408, 4th floor, B- Tax, 15(1)(2), [Earlier The Wing, 215 Atrium, Andheri Income Tax…