Brigade Global Services Pvt. Ltd. v. ITO

33 Taxmann.com 618Income Tax Appellate Tribunal2013#9920 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Sections most often in play

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

Issues it is cited on

section 132(1)(a)cost plus methodfunctional analysissection 92c(2)section 153(a)working capital adjustmentrelated party transactionreference to tposection 92ca(1)arms length pricecomparable companiesmost appropriate method

Judgments citing Brigade Global Services Pvt. Ltd. v. ITO

M/S. HEWLETT-PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 3, BANGALORE

In the result the appeal of the assessee is partly allowed

ITA 2575/BANG/2019[2015-16]Status: DisposedITAT Bangalore20 Sept 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 2575/Bang/2019 (Assessment Year: 2015-16)

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Biju M.K. , CIT-DR
Section 115JSection 133(6)Section 143(2)Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 2575/Bang/2019 (Assessment Year: 2015-16) M/s. Hewlett-Packard (India) vs JCIT, Special Range - 3 Software Operation Pvt. Ltd. Room No. 245, 2nd Floor Survey No. 192, Mahadevapura BMTC Building, 6th Block Post, Whitefield Road 60 Feet Road, Koramangala Bangalore 560048 Bangalore 560095 PAN – AAACH7164B (Appellant) (Respondent) Assessee by: Shri Padam Chand Khincha, CA Revenue by: Shri Biju M.K. , CIT-DR Date of hearing: 07/09/2022 Date of pronounceme…

M/S. TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(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.300/Bang/2021 Assessment year : 2016-17 TE Connectivity Services Vs. The Assessing Officer, India Private Ltd., National Faceless 59/2, 1st Floor, Gurudas Heritage, Assessment Centre, Block-b, 100 Feet Ring Road, Delhi. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : Shri Sriram Sheshadri & Ms. Amulya K., CAs Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2022 Dat…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1308/BANG/2010[2005-06]Status: DisposedITAT Bangalore11 Mar 2022AY 2005-06

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1307/BANG/2010[2004-05]Status: DisposedITAT Bangalore11 Mar 2022AY 2004-05

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1306/BANG/2010[2003-04]Status: DisposedITAT Bangalore11 Mar 2022AY 2003-04

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

M/S. TRANSWORLD ICT SOLUTIONS (P) LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal for Assessment Year 2005-06 is partly allowed

ITA 1305/BANG/2010[2002-03]Status: DisposedITAT Bangalore11 Mar 2022AY 2002-03

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A Nos.1305 To 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 Dcit, M/S. Transworld Ict Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 3824 F Assessee Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Dilip, Advocate, Standing Counsel For Department Date Of Hearing : 03.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Dilip, Advocate, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.1305 to 1308/Bang/2010 Assessment Years : 2002-03, 2003-04, 2004-05, 2005-06 DCIT, M/s. Transworld ICT Solutions Pvt. Ltd., Vs. No.15, Hoody, Whitefield Road, Central Circle – 2(1), Mahadevapura Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 3824 F ASSESSEE RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Dilip, Advocate, Standing Counsel for Department Date of hearing : 03.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N V…

SWISS RE SHARED SERVICES (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeal is allowed and the Revenue’s

ITA 1139/BANG/2011[2004-05]Status: DisposedITAT Bangalore03 May 2017AY 2004-05

Bench: Shri. Vijay Pal Rao & Shri. S. Jayaraman

For Appellant: Shri. Sampath Raghunathan, AdvocateFor Respondent: Shri. M. K. Biju, JCIT
Section 10A

…IT(TP)A.1139 & 1205/Bang/2011 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No.1139/Bang/2011 (Assessment Year : 2004-05) Swiss Re Shared Services (India) P. Ltd, 2nd to 6th floor, Vaswani Centropolis, No.21, Langford Road, Bengaluru 560 027 .. Appellant PAN : AFCPR5285B v. Deputy Commissioner of Income-Tax, Circle 12(3), Bengaluru .. Respondent I.T(TP).A No.1205/Bang/2011 (Assessment Year : 2004-05) Deputy Commissioner of Income-Tax, Circle 12(3), Bengaluru .. Appellant v. Swiss…

TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeal stands partly allowed for statistical purpose

ITA 22/BANG/2012[2005-06]Status: DisposedITAT Bangalore29 Nov 2016AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Kamaladhar, Standing Counsel

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER IT(TP)A No.22/Bang/2012 Assessment year : 2005-06 M/s. Telelogic India Pvt. Ltd., Assistant Commissioner of C/o. IBM India Private Limited, Income Tax, III Floor, Subramanya Arcade, Vs. Circle-12(4), 12, Bannerghatta Road, Bengaluru Bengalure–560029. PAN: AABCT 3727 D APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Shri. Kamaladhar, Standing Counsel Date of hearing : 20.10.2016 Date of : 29.11.2016 Pronouncement O R D E R Per Sunil…

DEUTSCHE NETWORKS SERVICES P.LTD ( THROUGN THEIR SUCCESSORS DBOI GLOBAL SERVICES P. LTD_,MUMBAI vs. ASST CIT (OSD) 2(1), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 812/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Aug 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri A.V. SondeFor Respondent: Shri M. Murali

…Tribunal. i) ACIT v/s Maersk Global Service Centre (I) P. Ltd., 14 itr 541 (Mum.); ii) ACIT v/s Hapag Lloyd Global Services P. Ltd., 34 taxmann.com 241 (Mum.); iii) ITO v/s Nextlinx India P. Ltd., dated 19.10.2012 iv) Brigade Global Service P. Ltd. v/s ITO, 33 Taxmann.com 618 (Hyd.); v) BA Continuum India P. Ltd. v/s ACIT, 40 Taxmann.com 311 (Hyd.) 12. 13. We have considered the submissions of the parties and perused the material available on record. The primary reason for which assessee has sought exclusion of this company as a comparable is, the major portion of its ITES activities was outsourced. On a perus…

DCIT, BANGALORE vs. M/S TELELOGIC INDIA PRIVATE LIMITED, BANGALORE

In the result, the revenue’s appeal is partly allowed

ITA 30/BANG/2012[2005-06]Status: DisposedITAT Bangalore16 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri G.R. Reddy, CIT(DR)
Section 143(3)Section 250Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.22/Bang/2012 (Assessment year: 2005-06) M/s.Telelogic India Pvt., Ltd. C/o IBM India Pvt. LTd. III Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-5600029. … Appellant PAN: AABCT 3727 D Vs. Asst. Commissioner of Income-tax, Circle 12(4), Bangalore. … Respondent AND IT(TP)A No.30/Bang/2012 (Assessment year: 2005-06 (By the revenue) **** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri G.R. Reddy, CIT(DR). Date of hearing : 08/03/2…

DCIT vs. M/S GENISYS INTEGRATING SYSTEMS (INDIA) PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is dismissed and the

ITA 869/BANG/2013[2005-06]Status: DisposedITAT Bangalore30 Nov 2015AY 2005-06

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Ramarao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 10A

…o.869(B)/13 & CO No.168(B)/15 vi. Market Tools Research Pvt.Ltd. vs DCIT TS-30-ITAT-2014(Hyd.)-TP for AY: 2005-06 vii. 24/7 Customer.com Pvt.Ltd IT Appeal No.227/Bang/2010 (2012) 28 Taxmann.com 258(Bang). viii Brigade Global Services Pvt.Ltd. vs ITO (2013) 33 Taxmann.com 618 (Hyd.) ix. M/s Capital IQ Information Systems (Ind.) Pvt.Ltd x. Stream International Services Pvt. Ltd Vs ADIT xi. M/s First Advantage Offshore Services Pvt.Ltd. ITA No.IT(TP)A No.1086(Bang.)/2011 In the case of M/s Tulsyan Tech.Ltd. formerly known as cosmic Global Company Ltd. that it has to be rejected as comparable on the ground of f…