Business Solutions India (P.) Ltd. v. DCIT

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

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)

…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

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)

…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…

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

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

…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.…

The Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore vs. M/S Brady Company India Private Limited, Bangalore

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Brady Company India Pvt. Ltd., The Deputy No-76,77 & 78, 2nd Floor, Commissioner of Cyber Park, Electronics City, Income Tax, vs. Phase – 1, Doddathogur, Circle – 1 (1) (2), Hosur Road, Bangalore. Bangalore – 560 100. PAN: AACCB8163A APPELLANT RESPONDENT & C.O. No. 85/Bang/2018 (in ITA No. 1223/Bang/2018) (By Assessee) Assessee by : Shri K.R. Vasudevan, Advocate Revenue by : Shri Vikas K. Suryavanshi, Addl. CIT (DR) Date of hearing…

Misys Software Solutions (I)P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

Bench: Shri Jason P Boaz & Shri Laliet Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No. 1392/Bang/2014 Assessment Year : 2009-10 M/s. Finastra Software Solutions (India) Pvt. Ltd., (Formerly Misys Software Solutions (India) Pvt. The Deputy Commissioner Ltd.), Bagmane Constellation Business Park, of Income Tax, Vs. 4th to 6th floor, Virgo Building, ORR, Doddanekkundi, Circle – 4(1)(2), Marathahalli, Bangalore – 560 037. Bangalore. PAN: AAACK 9067G APPELLANT RESPONDENT IT(TP)A No. 1577/Bang/2014 Assessment Year : 2009-10 M/s. Finastra Software S…