Capital IQ Information Systems India Pvt. Ltd. v. DCIT

32 Taxmann.com 21Income Tax Appellate Tribunal2013#2638 most cited

What is Capital IQ Information Systems India Pvt. Ltd. v. DCIT authority for?

A change in depreciation policy impacts an entity's profitability, which is a key factor in assessing its suitability as a comparable company for transfer pricing analysis.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Capital IQ Information Systems India Pvt. Ltd. v. DCIT · transfer pricing · comparable companies · depreciation policy change · arm's length price · TNMM · tested party · section 192 · section 40(a)(i) · DRP directions · comparability analysis

Issues it is cited on

captive service providerfar analysisrelated party transactiontested partysection 192comparable companiesdirections of the drpamalgamationsection 40(a)(i)tnmmmost appropriate methodarm's length price

Judgments citing Capital IQ Information Systems India Pvt. Ltd. v. DCIT

Mps Limited, Chennai vs. DCIT, Chennai

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 963/CHNY/2015[2010-11]Status: DisposedITAT Chennai03 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. M. Srinivasa Rao, CIT
Section 14A

…आयकर अपील"य अ"धकरण ,’डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी एन गणेशन . एस . आर . , "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 963/Chny/2015 "नधा"रण वष"/Assessment Year : 2010-11 M/s. MPS Limited, The Deputy Commissioner of Income RR Tower IV Super A, Vs. Tax, 16/17 Thiruvika Industrial Estate, Corporate Circle 4, Guindy, Nungambakkam, Chennai – 600 032. Chennai – 600 034. [PAN: AAACM 2423L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ&क'ओरसे/Appellant by : Shri…

Exxon Mobil Company India P. Ltd, Mumbai vs. Addl CIT Cir 3(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 6708/MUM/2011[2007-08]Status: DisposedITAT Mumbai21 Feb 2018AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Girish Dave a/wFor Respondent: Shri Saurabh Deshpande a/w
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.6708/Mum./2011 (Assessment Year : 2007–08) ExxonMobil Company India Pvt. Ltd. Kalpataru Point, Plot no.107 ……………. Appellant Road no.8, Sion (East) Mumbai 400 022 – AACE3157H v/s Addl. Commissioner of Income Tax ……………. Respondent Range–3(1), Mumbai Assessee by : Shri Girish Dave a/w Ms. Kadambari Dave Revenue by : Shri Saurabh Deshpande a/w Shri Jayant Kumar Date of Hearing – 06.12.2017 Date of Order – 21.02.2018 O R D E R PER SAKTIJIT DEY, J.M. Captioned appeal…

Tracmail (India) P.Ltd, Navi Mumbai vs. DCIT Cir 10(3)

ITA 7519/MUM/2012[2008-09]Status: DisposedITAT Mumbai05 Jan 2018AY 2008-09
For Appellant: S/Shri Ketan K VedFor Respondent: S/Shri Jayant Kumar-DR
Section 143Section 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “केकेकेके ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश सूद एवं रिवश सूद रिवश सूद, "याियक रिवश सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./7519/Mum/2012, िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2008-09 वष" M/s. Tracma…

DCIT vs. M/S Misys Software Solutions (India), Bangalore

In the result, the appeal of revenue as well as C

ITA 1071/BANG/2013[2008-09]Status: DisposedITAT Bangalore27 Sept 2017AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Pramod Singh, CIT (D.R)For Respondent: Shri T. Suryanarayana, Advocate
Section 133(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.1071/Bang/2013 (Assessment Year : 2008-09) Dy. Commissioner of Income Tax, Circle 12(1), Bangalore. …. Appellant. Vs. M/s. Misys Software Solutions (India) Pvt. Ltd., Eagle Ridge, Embassy Golf Links Business Park, Off IRR, Domlur, Bangalore-560 071. ….. Respondent. C.O. No.22/Bang/2016 (In I.T. (T.P) A. No.1071/Bang/2013) (Assessment Year : 2008-09) (By Assessee) Appellant By : Shri Pramod Singh, CIT (D.R) Respondent By : Shri T. Suryanarayana,…

Corporate Executive Board India Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 963/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Mar 2017AY 2010-11

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Corporate Executive Board Vs. Asstt. Commissioner Of Income India Pvt. Ltd., 6Th Floor, Building Tax, Circle-1(1), Gurgaon 10B, Dlf Cyber City, Dlf Phase-Ii, Gurgaon Pan : Aaccc3453C (Appellant) (Respondent) & Assessment Year: 2011-12

Section 133(6)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 And Assessment year: 2009-10 And Assessment year: 2010-11 M/s. Corporate Executive Board Vs. Asstt. Commissioner of Income India Pvt. Ltd., 6th Floor, Building Tax, Circle-1(1), Gurgaon 10B, DLF Cyber City, DLF Phase-II, Gurgaon PAN : AACCC3453C (Appellant) (Respondent) And Assessment year: 2011-12 Vs. Asstt. Commissioner of Income CEB India Pvt. Ltd., (formerly known as Corporate Executive Tax, Circle-1(1), Gurgaon Board India Pvt. Ltd.) 6th Flo…

Ceb India Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 6683/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Mar 2017AY 2011-12

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Corporate Executive Board Vs. Asstt. Commissioner Of Income India Pvt. Ltd., 6Th Floor, Building Tax, Circle-1(1), Gurgaon 10B, Dlf Cyber City, Dlf Phase-Ii, Gurgaon Pan : Aaccc3453C (Appellant) (Respondent) & Assessment Year: 2011-12

Section 133(6)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 And Assessment year: 2009-10 And Assessment year: 2010-11 M/s. Corporate Executive Board Vs. Asstt. Commissioner of Income India Pvt. Ltd., 6th Floor, Building Tax, Circle-1(1), Gurgaon 10B, DLF Cyber City, DLF Phase-II, Gurgaon PAN : AACCC3453C (Appellant) (Respondent) And Assessment year: 2011-12 Vs. Asstt. Commissioner of Income CEB India Pvt. Ltd., (formerly known as Corporate Executive Tax, Circle-1(1), Gurgaon Board India Pvt. Ltd.) 6th Flo…

M/S. Corporate Executive Board India Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 1088/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Mar 2017AY 2009-10

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Corporate Executive Board Vs. Asstt. Commissioner Of Income India Pvt. Ltd., 6Th Floor, Building Tax, Circle-1(1), Gurgaon 10B, Dlf Cyber City, Dlf Phase-Ii, Gurgaon Pan : Aaccc3453C (Appellant) (Respondent) & Assessment Year: 2011-12

Section 133(6)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 And Assessment year: 2009-10 And Assessment year: 2010-11 M/s. Corporate Executive Board Vs. Asstt. Commissioner of Income India Pvt. Ltd., 6th Floor, Building Tax, Circle-1(1), Gurgaon 10B, DLF Cyber City, DLF Phase-II, Gurgaon PAN : AACCC3453C (Appellant) (Respondent) And Assessment year: 2011-12 Vs. Asstt. Commissioner of Income CEB India Pvt. Ltd., (formerly known as Corporate Executive Tax, Circle-1(1), Gurgaon Board India Pvt. Ltd.) 6th Flo…

M/S. Corporate Executive Board India Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 6328/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Mar 2017AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Corporate Executive Board Vs. Asstt. Commissioner Of Income India Pvt. Ltd., 6Th Floor, Building Tax, Circle-1(1), Gurgaon 10B, Dlf Cyber City, Dlf Phase-Ii, Gurgaon Pan : Aaccc3453C (Appellant) (Respondent) & Assessment Year: 2011-12

Section 133(6)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 And Assessment year: 2009-10 And Assessment year: 2010-11 M/s. Corporate Executive Board Vs. Asstt. Commissioner of Income India Pvt. Ltd., 6th Floor, Building Tax, Circle-1(1), Gurgaon 10B, DLF Cyber City, DLF Phase-II, Gurgaon PAN : AACCC3453C (Appellant) (Respondent) And Assessment year: 2011-12 Vs. Asstt. Commissioner of Income CEB India Pvt. Ltd., (formerly known as Corporate Executive Tax, Circle-1(1), Gurgaon Board India Pvt. Ltd.) 6th Flo…

DCIT vs. M/S Pmc Sierra India Pvt. Ltd., Bangalore

In the result, the revenue’s appeal as well as C

ITA 882/BANG/2013[2008-09]Status: DisposedITAT Bangalore26 Aug 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T(T.P) A. No.882/Bang/2013 (Assessment Year : 2008-09) Dy. Commissioner of Income Vs. M/s. PMC – Sierra India Pvt. Ltd. 5A Block, 2nd Floor, Pritechpark, Tax, Circle 12(2), Bangalore. SEZ, Bellandur, Bangalore-560 103 PAN AADCP 6802F Appellant Respondent. C.O.No.173/Bang/2015 I.T(T.P) A. No.882/Bang/2013 (Assessment Year : 2008-09) (By Assessee) Appellant/C.O. By : Shri T.Suryanarayana, Advocate. Respondent By : Dr.P.K. Srihari, Addl. CIT (D.R.) Date of Hearing…

Goldman Sachs (India) Securities Pvt Ltd, Mumbai vs. Addl.C.I.T. RG.3(1), Mumbai

In the result, appeal stands partly allowed

ITA 6912/MUM/2012[2008-09]Status: DisposedITAT Mumbai22 Jul 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri P.J. Pardiwala, Sr. CounselFor Respondent: Shri N.K. Chand
Section 143(3)Section 144C(13)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA no.6912/Mum./2012 (Assessment Year : 2008–09) Goldman Sachs (I) Securities P. Ltd. 951–A, Rational House Appasaheb Marathe Marg ……………. Appellant Prabhadevi, Mumbai 400 025 PAN – AABCT3784C v/s Addl. Commissioner of Income Tax Range–3(1), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 Assessee by : Shri P.J. Pardiwala, Sr. Counsel Revenue by : Shri N.K. Chand Date of Hearing – 29.04.2016 Date of Order – 22.07.2016 O R D E R PER SAKTIJIT DEY, J.M. Ca…

DCIT vs. M/S Novo Nordisk India Pvt. Ltd., Bangalore

ITA 1222/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Jun 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Respondent: Shri S.R.Kuruppusamy, JCIT(DR)
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.1222/Bang/2013 (Assessment year: 2008-09) Deputy Commissioner of Income-tax, Circle 12(2), Bangalore. … Appellant Vs. M/s.Novo Nordisk India Pvt. Ltd. Plot No.32, 47-50, EPIP Area, Whitefield, Bangalore-560066. … Respondent PA No.AAACN 7425 M And Cross Objn.No.165/Bang/2015 (In IT(TP)A No.1222/Bang/2013) (Assessment year: 2008-09) (By assessee) **** Revenue by : Shri S.R.Kuruppusamy, JCIT(DR) Respondent by : Shri Nageshwar Rao, Advocate. Date of hearing :…

M/S Trilogy E- Business Software India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee as well as the revenue are partly allowed

ITA 33/BANG/2013[2008-09]Status: DisposedITAT Bangalore08 Jun 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoi.T. (T.P.) A. No.33/Bang/2013 (Assessment Year : 2008-09) M/S. Trilogy E-Business Software India Pvt. Ltd., No.1/2, Lalitha Nilaya, 4Th Cross, Rmv 2Nd Stage, Bhopsandra, Bangalore-560 094. …. Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore-560 001. ….. Respondent. I.T. (T.P.) A. No.115/Bang/2013 (Assessment Year : 2008-09) (By Revenue) Assessee By : Shri Padam Chand Khincha, C.A. Respondent By : Dr.P.K. Srihari, Addl. Cit (D.R.) Date Of Hearing : 18.5.2016. Date Of Pronouncement : 08.06.2016. O R D E R Per Shri Vijay Pal Rao, J.M. : These Cross Appeals Are Directed Against The Order Dated 6.11.2012 Of Commissioner Of Income Tax (Appeals)-Iv, Bangalore For The Assessment Year 2008-09. 2 It(Tp)A Nos.33 & 115/Bang/2013 2. The Assessee-Company Was Incorporated In June 2000 & Is Wholly Owned Subsidiary Of Versata International Inc., (Previously Known As Trilogy Inc.). During The Financial Year Relevant To The Assessment Year Under Consideration, The Assessee Has Provided Software Development Services As Well As Call Centre Services To Its Associated Enterprises (In Short ‘Aes’). The Assessee Is Compensated On Cost +10% Basis By Its Aes For The Services Provided By The Assessee. The Financial Results Of The Assessee For The Assessment Year Under Consideration Are Recorded By The Transfer Pricing Officer (In Short ‘Tpo’) In Paragraph 2.1 As Under :

For Appellant: Shri Padam Chand Khincha, C.AFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P.) A. No.33/Bang/2013 (Assessment Year : 2008-09) M/s. Trilogy E-Business Software India Pvt. Ltd., No.1/2, Lalitha Nilaya, 4th Cross, RMV 2nd Stage, Bhopsandra, Bangalore-560 094. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 12(4), Bangalore-560 001. ….. Respondent. I.T. (T.P.) A. No.115/Bang/2013 (Assessment Year : 2008-09) (By Revenue) Assessee By : Shri Padam Chand Khincha, C.A. Respondent By : Dr.P.K. Srihari, Addl. CIT (D.R.) Date of Hearing…

Omniglobe Information Technologies India Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 5929/DEL/2012[2008-09]Status: DisposedITAT Delhi13 May 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5929/Del/2012 : Asstt. Year : 2008-09 Omniglobe Information Vs Income Tax Officer, Technologies (India) Pvt. Ltd., Ward-13(4), E-11, Rajouri Garden, New Delhi New Delhi-110027 (Appellant) (Respondent) Pan No. Aaaco6606M Assessee By : Sh. Ajay Vohra, Sr. Adv. & Neeraj Jain, Adv. Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 04.05.2016 Date Of Pronouncement : 13.05.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, Sr. Adv. & Neeraj Jain, AdvFor Respondent: Sh. S. K. Jain, Sr. DR
Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena Pillai, JM ITA No. 5929/Del/2012 : Asstt. Year : 2008-09 Omniglobe Information Vs Income Tax Officer, Technologies (India) Pvt. Ltd., Ward-13(4), E-11, Rajouri Garden, New Delhi New Delhi-110027 (APPELLANT) (RESPONDENT) PAN No. AAACO6606M Assessee by : Sh. Ajay Vohra, Sr. Adv. & Neeraj Jain, Adv. Revenue by : Sh. S. K. Jain, Sr. DR Date of Hearing : 04.05.2016 Date of Pronouncement : 13.05.2016 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 25.10.2012 passed by the…

M/S Net App India Private Limited, Bangalore vs. DCIT, Bangalore

ITA 1614/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 May 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Srivastava, AdvocateFor Respondent: Mrs. Neera Malhotra, CIT (D.R)
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.1614/Bang/2014 (Assessment Year : 2009-10) M/s. Nett App India Pvt. Ltd., 3rd Floor, Fairwinds Block, EGL Software Park, Off. Intermediate Ring Road, Bangalore-560 071. …. Appellant. PAN AABCN 4063 A Vs. Dy. Commissioner of Income Tax, Circle 12(2), Bangalore. ….. Respondent. I.T.(T.P) A No.1633/Bang/2014 (Assessment Year : 2009-10) (By Revenue) Assessee By : Shri Srivastava, Advocate. Revenue By : Mrs. Neera Malhotra, CIT (D.R) Date of Hearing…

DCIT vs. M/S Electronics for Imaging India P. Ltd., Bangalore

In the result, the appeal of Revenue is partly allowed, whereas the appeal of assessee is allowed

ITA 285/BANG/2013[2008-09]Status: DisposedITAT Bangalore22 Apr 2016AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT (DR)
Section 133(6)Section 234BSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IT(TP)A No.227/Bang/2013 Assessment year : 2008-09 M/s. Electronics for Imaging India Vs. The Deputy Commissioner of Pvt. Ltd., Income Tax, Kalyani Platina, 4th Floor, Block-I, Circle 11(3), 24 EPIP Zone, Phase II, Whitefield, Bangalore. Bangalore – 560 066. PAN: AAACG 6053E APPELLANT RESPONDENT IT(TP)A No.285/Bang/2013 Assessment year : 2008-09 The Deputy Commissioner of Vs. M/s. Electronics for Imaging India Pvt. Income Tax, Ltd., Circle 11(3), Whitefield, Bangalore.…

Electronics for Images India Pvt, . Ltd., Bangalore vs. DCIT

In the result, the appeal of Revenue is partly allowed, whereas the appeal of assessee is allowed

ITA 227/BANG/2013[2008-09]Status: DisposedITAT Bangalore22 Apr 2016AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT (DR)
Section 133(6)Section 234BSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IT(TP)A No.227/Bang/2013 Assessment year : 2008-09 M/s. Electronics for Imaging India Vs. The Deputy Commissioner of Pvt. Ltd., Income Tax, Kalyani Platina, 4th Floor, Block-I, Circle 11(3), 24 EPIP Zone, Phase II, Whitefield, Bangalore. Bangalore – 560 066. PAN: AAACG 6053E APPELLANT RESPONDENT IT(TP)A No.285/Bang/2013 Assessment year : 2008-09 The Deputy Commissioner of Vs. M/s. Electronics for Imaging India Pvt. Income Tax, Ltd., Circle 11(3), Whitefield, Bangalore.…

Telelogic India Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1599/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Mar 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Neera Malhotra, Addl. CIT (D.R)
Section 10ASection 133(6)Section 143(3)Section 144C(5)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1599/Bang/2012 (Assessment Year : 2008-09) M/s. Telelogic India Pvt. Ltd., Vs. Dy. Commissioner of Income C/o. IBM India Pvt. Ltd., Tax, III Floor, Subramanya Arcade, Circle 12(4), Bangalore. No.12, Bannerghatta Main Road, Bangalore. PAN AABCT 3272D Appellant Respondent. Appellant By : Shri Padamchand Khincha, C.A. Respondent By : Smt. Neera Malhotra, Addl. CIT (D.R) Date of Hearing : 16.02.2016. Date of Pronouncement : 9.3.2016. O R D E R Per Shri…

DCIT vs. M/S Igs Imaging Services India Pvt. Ltd

ITA 470/BANG/2013[2008-09]Status: DisposedITAT Bangalore10 Feb 2016AY 2008-09

Bench: Shri. N. V. Vasudevan & Shri. Abraham P. Georgei.T(Tp).A No.470/Bang/2013 (Assessment Year : 2008-09) Deputy Commissioner Of Income-Tax, Circle -11(4), Bangalore ..Appellant V. M/S. Igs Imaging Services (I) P. Ltd, (Now Indecomm Global Services (I) P. Ltd) 30, Indecomm House, Laskar, Hosur Road, Audugodi, Bangalore 560 030 ..Respondent Pan : Aabci2902H Cross Objection No.150/Bang/2015 (In I.T(Tp).A No.470/Bang/2013) (Assessment Year : 2008-09) Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. G. R. Reddy, Cit – Dr-I Heard On : 07.01.2016 Pronounced On : 10 .02.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. G. R. Reddy, CIT – DR-I
Section 10ASection 92C

…IT(TP)A.470/Bang/2013 Page - 1 CO No.150/Bang/2015 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T(TP).A No.470/Bang/2013 (Assessment Year : 2008-09) Deputy Commissioner of Income-tax, Circle -11(4), Bangalore ..Appellant v. M/s. IGS Imaging Services (I) P. Ltd, (Now Indecomm Global Services (I) P. Ltd) 30, Indecomm House, Laskar, Hosur Road, Audugodi, Bangalore 560 030 ..Respondent PAN : AABCI2902H Cross Objection No.150/Bang/2015 (In I.T(TP).A No.470/Bang/2013) (Assessment Year : 2008-09) Assesse…

DCIT vs. M/S E4E Business Solutions P. Ltd

ITA 1765/BANG/2013[2008-09]Status: DisposedITAT Bangalore04 Nov 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazi.T. (T.P.) A. No.1765/Bang/2013 (Assessment Year : 2008-09) Dy. Commissioner Of Income Tax, Circle 11(3), Bangalore. …. Appellant. Vs. M/S. E4E Business Solutions Pvt. Ltd., (Formerly I-Seva Systems Pvt. Ltd.) Maruthi Chambers, 17/4C, Rupena Agrahara, Hosur Road, Bangalore-560 068. ….. Respondent. I.T.(T.P.) A. No.1783/Bang/2013 (Assessment Year 2008-09) (By Assessee) Assessee By : Shri Ajit Kumar Jain, C.A. Revenue By : Smt. Chandana Ramachandran, Cit-Iii (D.R) Date Of Hearing : 22.09.2015. Date Of Pronouncement : 4.11.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These Are Cross Appeals, One By The Assessee & The Other By Revenue, Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-Iv, Bangalore Dt.8.10.2013 For Assessment Year 2008-09. 2. The Facts Of The Case, Briefly, Are As Under :-

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Smt. Chandana Ramachandran, CIT-III (D.R)
Section 10ASection 143(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T. (T.P.) A. No.1765/Bang/2013 (Assessment Year : 2008-09) Dy. Commissioner of Income Tax, Circle 11(3), Bangalore. …. Appellant. Vs. M/s. E4E Business Solutions Pvt. Ltd., (formerly I-Seva Systems Pvt. Ltd.) Maruthi Chambers, 17/4C, Rupena Agrahara, Hosur Road, Bangalore-560 068. ….. Respondent. I.T.(T.P.) A. No.1783/Bang/2013 (Assessment Year 2008-09) (By Assessee) Assessee By : Shri Ajit Kumar Jain, C.A. Revenue By : Smt. Chandana Ramachandran, CIT-III (D.R) D…

Flextronics Technologies (India) Private Limited, Tamil Nadu vs. DCIT, Bangalore

ITA 1559/BANG/2012[2008-09]Status: DisposedITAT Bangalore23 Oct 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Shri G.R. Reddy, CIT-I (DR)
Section 143(3)Section 244ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1559/Bang/2012 Assessment year : 2008-09 Flextronics Technologies (India) Vs. The Deputy Commissioner of Private Ltd., Plot No.3, Phase II, Income Tax, SIPCOT Industrial Park, Circle 11(3), Sandavellure C Village. 602 106. Bangalore. Sriperumbudur Taluk, Kancheepuram District. Tamil Nadu. PAN: AAACF 5248E APPELLANT RESPONDENT Appellant by : Shri Ajit Kumar Jain, CA Respondent by : Shri G.R. Reddy, CIT-I (DR) Date of hearing : 05.10.2015 Date of Prono…