CGI Information Systems & Management Consultants (P) Ltd. v. ACIT

74 Taxmann.com 88High Court2016#7226 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 10B(2)Section 250

Issues it is cited on

r&d expenditurecomputer softwaresection 92bcomparable companiesintangible assetsmost appropriate methodtnmmarm's length priceassociated enterpriseinternational transactionsection 92income-tax officer

Judgments citing CGI Information Systems & Management Consultants (P) Ltd. v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, BENGALURU vs. ANALOG DEVICES INDIA PRIVATE LIMITED, BENGALURU

ITA 2074/BANG/2024[2011-12]Status: DisposedITAT Bangalore12 Mar 2026AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Tanmayee Rajkumar & Shri Nirmal MathewFor Respondent: Dr. Divya K.J, CIT (DR)
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2074/Bang/2024 Assessment Year: 2011-12 The Dy. Commissioner of Income Tax, Circle – 1(1)(1), Bangalore. APPELLANT Vs. Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093. PAN - AABCA 1873 F RESPONDENT CO No.25/Bang/2025 Assessment Year: 2011-12 Analog Devices India Pvt. Ltd., Salarpuria Nova, No.1, Varthur Road, Nagavarpalya, Old Madras Road, C.V Raman Nagar, Bangalore - 560 093.…

OPEN TEXT TECHNOLOGIES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

ITA 2387/HYD/2018[2014-15]Status: DisposedITAT Hyderabad05 May 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Madhusudan Sawdia, Hon'Ble

For Appellant: Revenue byFor Respondent: Date of hearing
Section 143(3)Section 92B

…se of Pitney Bowes Software India Pvt. Ltd. Vs. ACIT 101 Taxman.com 350. The learned Authorised Representative also relied on CGI Information Systems & Management Consultants (P) Ltd. Vs. ACIT (2018) 94 taxman.com 97 and DCIT Vs. Taxman India Pvt. Ltd. (2016) 74 Taxmann.com 88 (Del). We found that the co-ordinate Bench of Tribunal in M.P. No.95/Bang/2019 in IT(TP)A No.3122/Bang/2018 for the Assessment Year 2014-15 has dealt on the issue at page 2 para 4 as under : "4. We heard Ld D.R and perused the record. We find merit in the miscellaneous petition filed by the assessee. Accordingly following paragraph is inser…

HARSHVARDHAN JOHARI vs. DY. COMMISSIONER OF INCOME TAX

ITA/48/2020HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

…$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 48/2020 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Aseem Chawla, Sr. SC alongwith Ms. Pratishtha Chaudhary, Advocate Versus NOKIA SEIMENS NETWORKS INDIA P. LTD. ..... Respondent Through: Mr. Deepak Chopra and Mr. Ankul Goyal, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 21.03.2024 1. The Revenue questions the judgment rendered by the Income…

EMC SOFTWARE AND SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 2, BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes as per the terms mentioned above

ITA 191/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Mar 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (D.R)
Section 133(6)Section 143(3)Section 144C(13)Section 92D

…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.191/Bang/2021 Assessment Year : 2016-17 M/s EMC Software and Services India Pvt. The Asst. Commissioner of Ltd., Income-tax, Bagmane Developers Pvt. Ltd., Special Range-2, SEZ – Marathahalli Ring Road, Bangalore. Vs. Doddanekundi Village Road, Bangalore-560 037. PAN: AABCT 0199 B APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT (D.R) Date of Hearing : 03.01.2023 Date of Pronouncement…

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…

M/S. CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 280/BANG/2021[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

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

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

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

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

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…se of Pitney Bowes Software India Pvt. Ltd. Vs. ACIT 101 Taxman.com 350. The learned Authorised Representative also relied on CGI Information Systems & Management Consultants (P) Ltd. Vs. ACIT (2018) 94 taxman.com 97 and DCIT Vs. Taxman India Pvt. Ltd. (2016) 74 Taxmann.com 88 (Del). We found that the co-ordinate Bench of Tribunal in M.P. No.95/Bang/2019 in IT(TP)A No.3122/Bang/2018 for the Assessment Year 2014-15 has dealt on the issue at page 2 para 4 as under : “ 4. We heard Ld D.R and perused the record. We find merit in the miscellaneous petition filed by the assessee. Accordingly following paragraph is inse…

ALCON LABORATORIES (INDIA0 PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…se of Pitney Bowes Software India Pvt. Ltd. Vs. ACIT 101 Taxman.com 350. The learned Authorised Representative also relied on CGI Information Systems & Management Consultants (P) Ltd. Vs. ACIT (2018) 94 taxman.com 97 and DCIT Vs. Taxman India Pvt. Ltd. (2016) 74 Taxmann.com 88 (Del). We found that the co-ordinate Bench of Tribunal in M.P. No.95/Bang/2019 in IT(TP)A No.3122/Bang/2018 for the Assessment Year 2014-15 has dealt on the issue at page 2 para 4 as under : “ 4. We heard Ld D.R and perused the record. We find merit in the miscellaneous petition filed by the assessee. Accordingly following paragraph is inse…

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. NVIDIA GRAPHICS PVT LTD, BANGALORE

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

ITA 736/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Aug 2021AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2011 – 12

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011 – 12 The Asst. Commissioner of M/s Nvidia Graphics Pvt. Income-tax, Ltd., Circle-5(1)(1), No.C-1, Jacaranda Wing-A, Bengaluru. Vs. Outer Ring Road, Manyata Embassy Business Park, Bengaluru-560 045. APPELLANT RESPONDENT IT(TP)A No.801/BANG/2017 Assessment Year : 2011 – 12 M/s Nvidia Graphics Pvt. The Commissioner of Ltd., Income-tax (Appeals)-5, No.C-1, Jacaranda Wing-A, Bengaluru. Outer Ring Road, Vs. . Manyata Embassy Business Park, Bengaluru-…

M/S MAVENIR SYSTEMS PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

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

ITA 412/BANG/2016[2011-12]Status: DisposedITAT Bangalore25 Mar 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.412/Bang/2016 Assessment Year : 2011-12

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 234Section 92C

…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.412/Bang/2016 Assessment Year : 2011-12 M/s Mavenir Systems Pvt. The Income-Tax Officer, Ltd., Ward-4(1)(3), “Beech” E1, 2nd Floor, Bengaluru. Manyata Embassy Business Vs. Park, Outer Ring Road, (Hebbal – K.R Puram Section), Bengaluru-560 045. PAN – AAECM 9663 N APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 04-02-2021 Date of Pronouncement : 25-03-2021 ORDER PER BEENA PILLA…

SYNECHRON TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

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

ITA 1692/PUN/2018[2014-15]Status: DisposedITAT Pune20 Jan 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1692/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited Cedar Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Pune-411 057. Pan : Aaics2894R .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri M.P. LohiaFor Respondent: Shri Sardar Singh Meena
Section 144C(5)Section 92C(2)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1692/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited CEDAR Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Pune-411 057. PAN : AAICS2894R .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent Assessee by : Shri M.P. Lohia Revenue by : Shr…

M/S ARM EMBEDDED TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(1), BANGALORE

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

ITA 3374/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Nov 2020AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.3374/Bang/2018 (Assessment Year: 2014-15) M/S.Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Pvt. Ltd., Sez Citrine Block, 5Th & 6Th Floors, Marathahalli, Orr, Doddanakundi Village, Mahadevapura, Bangalore-560 048 ….Appellant Vs. Income Tax Officer, Ward 1(1)(1), Bangalore. ……Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Muzaffar Hussain, Cit (D.R)

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (D.R)
Section 143(2)Section 143(3)Section 144C(5)Section 92C

…se of Pitney Bowes Software India Pvt. Ltd. Vs. ACIT 101 Taxman.com 350. The learned Authorised Representative also relied on CGI Information Systems & Management Consultants (P) Ltd. Vs. ACIT (2018) 94 taxman.com 97 and DCIT Vs. Taxman India Pvt. Ltd. (2016) 74 Taxmann.com 88 (Del). We found that the co-ordinate Bench of Tribunal in M.P. No.95/Bang/2019 in IT(TP)A No.3122/Bang/2018 for the Assessment Year 2014-15 has dealt on the issue at page 2 para 4 as under : “ 4. We heard Ld D.R and perused the record. We find merit in the miscellaneous petition filed by the assessee. Accordingly following paragraph is inse…

DCIT, BANGALORE vs. M/S BROADCOM COMMUNICATION TECHNOLOGIES PVT. LTD.,, BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 482/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Oct 2020AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.482/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Sharath Rao, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.482/Bang/2016 Assessment Year : 2011-12 The Dy. Commissioner of M/s LSI India Research & Income Tax, Development Pvt. Ltd., Circle-1(1)(2), (earlier known as M/s Bengaluru. Vs. Broadcom Communications Tech Pvt. Ltd.,) S1, Wipro Electronic City, Special Economic Zone, Doddathogur Village, Begur Hobli, Electronic City, Bengaluru-560 100. PAN – AACCB 8136 B. APPELLANT RESPONDENT CO No.7/Bang/2017 Assessment Year : 2011-12 The Dy. Commissioner of M/s LSI India…

M/S. FIS SOLUTIONS (INDIA) PVT.LTD, (FROMERLY KNOWN AS SUNGARD SOLUTIONS INDIA PVT.LTD,),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

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

ITA 1695/PUN/2018[2014-15]Status: DisposedITAT Pune04 Mar 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1695/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 M/S. Fis Solutions (India) Private Limited. Formerly Known As Sungard Solutions (India) Private Limited. Westend Centre One, Survey No. 169/1, Sector Ii, Aundh, Pune-411 007. Pan : Aaace7476K .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle 1(2), Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Gautam JainFor Respondent: Shri T.V. Bhaskar Reddy, CIT
Section 144C(5)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1695/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 M/s. FIS Solutions (India) Private Limited. Formerly known as SunGard Solutions (India) Private Limited. Westend Centre One, Survey No. 169/1, Sector II, Aundh, Pune-411 007. PAN : AAACE7476K .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle 1(2), Pune. ……प्रत्यथी / Respondent Assessee by : Shri Gautam Jain Revenue by : Shri T.V. Bhaskar Redd…

SYMANTEC SOFTWARE INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, appeal of the assessee is allowed

ITA 1824/PUN/2018[2014-15]Status: DisposedITAT Pune17 Feb 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1824/Pun/2018 नििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri Nageshwar RaoFor Respondent: Shri T. Vijaya Bhaskar Reddy, CIT
Section 40

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1824/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Symantec Software India Private Limited. EON Free Zone, 5th Floor, Wing 1, Cluster B, Plot 1, Survey 77, MIDC, Knowledge Park, Kharadi, Pune-411 004. PAN : AAACV6015F .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Nageshwar Rao Revenue by : Shri T. Vijaya Bhaskar Reddy, CIT सुनवाई की ता…

M/S AMD INDIA PRIVATE LTD.,,BANGALORE vs. ASST.C.I.T., BANGALORE

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

ITA 1487/BANG/2015[2011-12]Status: DisposedITAT Bangalore07 Apr 2017AY 2011-12

Bench: Smt. Asha Vijayaraghavan & S. Jayaraman

For Appellant: Shri. Padamchand Khincha, CAFor Respondent: Smt. Neera Malhotra, CIT-DR
Section 10ASection 115JSection 143(3)

…IT(TP)A.1487 & 1496/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND S. JAYARAMAN, ACCOUNTANT MEMBER I.T (TP).A No.1487/Bang/2015 (Assessment Year : 2011-12) M/s. AMD India P. Ltd, No.102 & 103, Export Promotional Industrial Park, Whitefield Road, Bengaluru 560 066 .. Appellant PAN : AAECA6756C v. Asst. Commissioner of Income-Tax, Circle -1(1)(1), Bengaluru .. Respondent I.T(TP).A No.1496/Bang/2015 (Assessment Year : 2011-12) (By the Revenue) Asst. Commissioner of Income-Tax, Circle -1(1)(1), Bengaluru .. Appellant v…