How many judgments cite CIT v. Agnity India Technologies (P.) Ltd.?

171 judgments on BharatTax cite CIT v. Agnity India Technologies (P.) Ltd. (36 Taxmann.com 289), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Agnity India Technologies (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 10B(3), Section 10(B)(2), Section 10B(2)(a), Section 12(4), Section 133(6), Section 143(3).

CIT v. Agnity India Technologies (P.) Ltd.

36 Taxmann.com 289High Court2013#565 most cited

What is CIT v. Agnity India Technologies (P.) Ltd. authority for?

The Delhi High Court holds that Infosys Ltd. is not comparable to a captive software development service provider for transfer pricing analysis, given its huge turnover, high profit margins, ownership of intangible intellectual property rights, branded products, and differing risk profile.

171

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Agnity India Technologies (P.) Ltd. · Agnity India Technologies · transfer pricing · comparable companies · Infosys comparability · captive service provider · software development · intangible intellectual property rights · turnover filter · risk profile · functional comparability · associated enterprises

Also reported as

219 Taxmann 2693 DTR 375

Sections most often in play

Section 10B(3)Section 10(B)(2)Section 10B(2)(a)Section 12(4)Section 133(6)Section 143(3)Section 144B Section 144C(13)

Issues it is cited on

captive service provider working capital adjustment far analysis related party transaction comparable companies tested party transactional net margin method most appropriate method intangible assets associated enterprises section 10a tnmm

Judgments citing CIT v. Agnity India Technologies (P.) Ltd.

ACIT, CIRCLE-1(1)(1), BANGALORE vs. AMAZON DEVELOPEMENT CENTRE(INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, CIRCLE-1(1)(1), , BANGALORE vs. AMAZON DEVELOPEMENT CENTRE (INDIA) PRIVATE LIMITED, BANGALORE

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

HIGHRADIUS TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2(1), HYDERABAD

ITA 436/HYD/2024[2020-21]Status: HeardITAT Hyderabad12 Nov 2025AY 2020-21

Bench: Us:

Section 143(1)Section 143(3)Section 144B

…omparable with any other software development company such as the assessee due to its huge turnover and high profit margin and also as it is into software products and owns intangible intellectual property rights. In the case of Agnity India Technologies Ltd, 36 Taxmann.com 289 (Del), the Hon'ble Delhi High Court has held that Infosys Ltd is not comparable to other software development company. Relevant paragraphs are reproduced hereunder: "8. It is a common case that Satyam Computer Services Ltd. should not be taken into consideration. The Tribunal for valid and good reasons has 32 HighRadius Technologies Privat…

ACIT, CIRCLE- 9(1), NEW DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue and CO of the assessee are partly allowed as above for statistical purposes

ITA 372/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Aug 2025AY 2009-10

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.372/Del/2018, A.Y. 2009-10 Asst. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd. [formerly known as E- Circle-9(1), Vs. Funds International India (P) Ltd.] Room No.403, S-405 (LGF), CR Building, IP Greater Kailash Part-II, New Delhi Estate PAN: AAACH2815H New Delhi (Appellant) (Respondent) C.O. No. 64/Del/2018 (Arising out of ITA No.372/Del/2018, A.Y. 2009-10) FIS Global Business Solution India Asst. Commissioner (P) Ltd. [for…

XILINX INDIA TECHNOLOGY SERVICES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

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

ITA 1761/HYD/2019[2015-16]Status: DisposedITAT Hyderabad08 Aug 2025AY 2015-16

For Appellant: Shri SP Chidambaram, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(3)Section 144C(5)Section 92C

…ITA No.1761/Hyd/2019 | 1 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1761/Hyd/2019 (निर्धारण वर्ष/Assessment Year:2015-16) M/s. Xilinx India Technology Services Private Limited, Hyderabad. PAN: AAACX0450C (Appellant) Vs. Dy. Commissioner of Income Tax, Circle 17(2), Hyderabad. (Respondent) निर्धारिती द्वारा/Assessee by: Shri SP Chidambaram, Advocate राजस्व द्वारा / Revenue by:…

DCIT, NEW DELHI vs. M/S. FIS GLOBAL BUSINESS SOLUTIONS INDIA PVT. LTD., NEW DELHI

In the result, both appeals of the revenue stand dismissed and both Cos are allowed as above

ITA 2387/DEL/2014[2008-09]Status: DisposedITAT Delhi09 May 2025AY 2008-09

Bench: SHRI AVDHESH KUMAR MISHRA (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORESHRISUDHIR KUMAR, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5939/Del./2012, A.Y. 2007-08 ITA No.2387/Del./2014, A.Y. 2008-09 Dy. Commissioner FIS Global Business Solution India of Income Tax, (P) Ltd.[formerly known as E-Funds Circle 11(1), Vs. International India (P) Ltd.] Room No. 312, S-405 (LGF), Greater Kailash, Part-II C.R.Building, New Delhi-110048 New Delhi PAN: AAACH2815H (Appellant) (Respondent) C.O. No. 03/Del/2013 (Arising out of ITA No.5939/Del./2012, A.Y. 2007-08) C.O. No. 02/Del/2015 (Arising out o…

DCIT, NEW DELHI vs. FIS GLOBAL BUSINESS SOLUTION INDIA (P) LTD., NEW DELHI

In the result, both appeals of the revenue stand dismissed and both Cos are allowed as above

ITA 5939/DEL/2012[2007-08]Status: DisposedITAT Delhi09 May 2025AY 2007-08

Bench: SHRISUDHIR KUMAR (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

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

ITA 501/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 May 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Aliasgar Rampurawala, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(3)Section 43B

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.501/Hyd/2022 (निर्धारण वर्ा/Assessment Year:2018-19) M/s. DSM Shared Services India Asst. Commissioner of Income Tax, Vs. Circle-8(1), Hyderabad. Pvt. Ltd., Hyderabad. PAN: AADCD8407C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Aliasgar Rampurawala, C.A. रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing: 06/03/2025 घोर्णध की तधरीख/Pronouncement: 05/05/2…

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

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, HON'BLE ACCOUNTANT MEMBER ITA-TP-No.2387/Hyd/2018 Assessment Year: 2014-15 M/s. Open Text Technologies India Private Limited, Hyderabad. PAN:AABCV9961D (Appellant) Assessee by: Revenue by: Date of hearing: Date of pronouncement: Vs. Dy. Commissioner of Income Tax, Circle 16(2), Hyderabad. (Respondent) Shri Nageswara Rao, Advocate. Ms. M. Narmada, CIT-DR 12/02/2025 05/05/2025 ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed…

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…

DCIT, NEW DELHI vs. M/S. SONY INDIA PVT. LTD., NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1166/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143Section 143(2)Section 143(3)Section 92C

…he assessee is simply a captive unit rendering services to its AE alone without acquiring any intellectual property rights in the work done by it in the development of software. The Hon'ble Delhi High Court in CIT vs. Agnity India Technologies (P) Ltd. (2013) 219 Taxmann 26 (Del) considered the giantness of Infosys Ltd., in terms of risk profile, nature of services, number of employees, ownership of branded products and brand related profits, etc. in comparison with the factors prevailing in the case of Agnity India Technologies Pvt. Ltd., being, a captive unit providing software development services without havi…

SONY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1026/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143Section 143(2)Section 143(3)Section 92C

DELIVERHEALTH SOLUTIONS INDIA PRIVATE LIMITED (EARLIER KNOWN AS NUANCE TRANSCRIPTION SERVICES INDIA PRIVATE LIMITED),BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, CIRC-2(1)(1), BANGALORE

ITA 342/BANG/2022[2017-18]Status: DisposedITAT Bangalore22 Dec 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 342/Bang/2022 Assessment Year : 2017-18 M/S. Deliverhealth Solutions India Pvt. Ltd. (Earlier Known As Nuance Transcription Services India Pvt. Ltd.) The Joint First Floor, Block B, Commissioner Of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. Pan: Aaacf3465F Appellant Respondent

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 342/Bang/2022 Assessment Year : 2017-18 M/s. Deliverhealth Solutions India Pvt. Ltd. (Earlier known as Nuance Transcription Services India Pvt. Ltd.) The Joint First floor, Block B, Commissioner of Salarpuria Aura, Income Tax, Khata No. 434/170, Circle 2(1)(1), Marathahalli –Sarjapur Outer Vs. Bangalore. Ring Road, Kaverappa Layout, Kadubeesanahalli, Bangalore – 560 103. PAN: AAACF3465F APPELLANT RESPONDENT Assessee by : Shri Vishal Kalra, Advocate Revenue…

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

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

ITA 390/BANG/2021[2009-10]Status: DisposedITAT Bangalore17 Aug 2023AY 2009-10

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.390/Bang/2021 Assessment year : 2009-10 Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 26.07.2023 Date o…

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…

AMD INDIA PRIVATE LIMITED,BENGALURU vs. ACIT, CIRCLE-1(1)(1), BANGALORE

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

AMD INDIA PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

IMEDX INFORMATION SERVICES PRIVATE LIMITED ,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

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

ITA 1755/HYD/2019[2015-16]Status: DisposedITAT Hyderabad10 May 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita-Tp No. 1755/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16)

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 1755/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) iMedX Information Deputy Commissioner Services Private Limited, Vs. of Income Tax, Hyderabad Circle- 2(1), [PAN No. AABCI3550P] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri H. Srinivasulu, AR रधजस्‍व द्वधरध / Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 26/04/202…

ATOS IT SERVICES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 294/BANG/2022[2017-18]Status: DisposedITAT Bangalore27 Mar 2023AY 2017-18

For Respondent: Shri Dhanesh Bafna, CA &

Section 143Section 143(3)Section 144C(13)Section 92BSection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 294/Bang/2022 Assessment Year : 2017-18 M/s. Atos IT Services Pvt. Ltd., The Assistant 5th Floor, Campus-B, Commissioner of Plot 8B, RMZ Centennial, Income Tax, ITPL Main Road, Circle – 1(1)(1), Whitefield, Vs. Bangalore. Bangalore – 560 048. PAN: AAACX1727G APPELLANT RESPONDENT : Shri Dhanesh Bafna, CA & Assessee by Ms. Riddhi Maru, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 23-03-2023 Date of Pronouncement : 27-03-2023 ORDER PER BEENA PILL…

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…

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