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#568 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 366,005 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.

Pangea Legal Database Systems Private Limited, Mumbai vs. ACIT, 10(3)(2), Mumbai

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1663/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR

Section 143(3)Section 144C(5)

…Assessment Year-2010-11 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1663/Mum.2015 (िनधा"रण वष" / Assessment Year: 2010-11) Pangea3 Legal Database Systems Pvt. Ltd. ACIT-10(3)(2) बनाम नाम नाम/ नाम Room No.212, 2nd floor 102-B, Leela Business Park Andheri Kurla Road Aaykar Bhavan, M.K. Road Vs. Andheri (E), Mumbai-400 060 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8581-H…

International Speciality Products (India) P Ltd, Navi Mumbai vs. Asst CIT 15(2)(1), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 1279/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jun 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…1 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.(TP)A. No.1279/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) M/s. International Specialty Products ACIT-15(2)(1) (India) Pvt. Ltd. Mumbai. बनाम नाम/ No.601, 606-608 नाम नाम Platinum Techno Park Vs. Plot No.17-18, Sector-30A Mumbai-400 705. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCI-8200-Q (अपीलाथ"/Appellant) (ू"यथ" / Respondent) : : S/Shri PVSS Prasad / Jitendra अपीलाथ"…

Qualcom India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1810/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2009-10

For Appellant: Sh. Naveen K. Aggarwal &For Respondent: Sh. Sanjay I Bara, CIT, DR

Section 10ASection 92C(3)

…f Rs. 15648 crores from software services and product of which segmental information is not available. This company has been ordered to be excluded by the Hon'ble Delhi High Court in case cited as CIT v. Agnity India Technologies (P.) Ltd. reported in (2013) 36 Taxmann.com 289. Hon’ble High Court has observed that this Tribunal while examining comparability of this company with Agnity India Technologies which was also a captive service provider operating on minimal risk providing software development service has excluded this company from list of comparables for reason that it is a giant company in area of devel…

ITO, New Delhi vs. M/S. Citi Financial Cosumer Finance India Ltd., New Delhi

ITA 2638/DEL/2016[2009-10]Status: DisposedITAT Delhi23 May 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Kuldip Singhito, Ward 6 (2), Vs. M/S. Citi Financial Consumer Finance New Delhi. India Ltd., 3, Local Shopping Centre, Pushpa Bhawan, Pushp Vihar, New Delhi – 110 062. (Pan : Aabca3223B) (Appellant) (Respondent) Assessee By : Shri C.S. Agarwal, Senior Advocate Shri Shailesh Gupta, Advocate Revenue By : Shri H.K. Choudhary, Cit Dr Date Of Hearing : 02.05.2019 Date Of Order : 23.05.2019

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR

Section 143Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITO, Ward 6 (2), vs. M/s. Citi Financial Consumer Finance New Delhi. India Ltd., 3, Local Shopping Centre, Pushpa Bhawan, Pushp Vihar, New Delhi – 110 062. (PAN : AABCA3223B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri C.S. Agarwal, Senior Advocate Shri Shailesh Gupta, Advocate REVENUE BY : Shri H.K. Choudhary, CIT DR Date of Hearing : 02.05.2019 Date of Order : 23.05.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Income-tax Officer, Ward 6 (…

Assistant Commissioner of Income-Tax vs. M/S. John Deere India Pvt. Ltd., Pune

In the result, both the appeals are partly allowed

ITA 575/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2019AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 10ASection 143(3)

…ces to its AE alone without acquiring any intellectual property rights in the work done by it in the development of software, which also makes it distinguishable from Infosys. 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 such factors not prevailing in the case of Agnity India Technologies Pvt. Ltd., being, a captive unit providing software development services with…

John Deere India Pvt. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals are partly allowed

ITA 518/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2019AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 10ASection 143(3)

M/S Sling Media Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

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

ITA 488/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Apr 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Narendra Kumar J Jain, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 133(6)Section 143(3)Section 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.488/Bang/2017 Assessment Year :2012-13 M/s. Sling Media Pvt. Ltd., The Deputy PSS Plaza, Wind Tunnel Commissioner of Road, Vs. Income Tax, Off Airport Road, Circle – 6 (1) (1), Bangalore – 560 017. Bangalore. PAN: AACCD0297R APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar J Jain, Advocate Respondent by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 23.04.2019 Date of Pronouncement : 25.04.2019 O R D E R Per Shri A.K. Garodia, Accountant Member T…

ITO, Bangalore vs. M/S Cenduit India Services Pvt. Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed and the CO is partly allowed

ITA 59/BANG/2016[2011-12]Status: DisposedITAT Bangalore24 Apr 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: Shri Ketan K Ved, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 143(3)Section 36(1)(va)Section 431B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.59/Bang/2016 Assessment year : 2011-12 The Income-tax Officer, Vs. M/s Cenduit (India) Services Pvt. Ltd., Prestige Nebula, Block-1, 2nd Floor, Ward-2(1)(1), Bengaluru. Cubbon Road, Bangalore-560 001 PAN – AABCI 6552 K. APPELLANT RESPONDENT AND C.O.NO. 57/BANG/16 IN IT(TP)A No.59/Bang/2015 Assessment year : 2011-12 Cenduit (India) Services Pvt. Ltd., Vs. The Income-tax Officer, Prestige Nebula, Block-1, 2nd Floor, Ward-2(1)(1), Cubbon Road, Bangalore. Ba…

Giesecke & Devrient (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 2544/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 143(3)Section 144CSection 144C(10)

…e assessee is providing and assigning software 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 such factors prevailing in the case of Agnity India Technologies Pvt. Ltd., being, a captive unit providing software development services without hav…

Knowledge Platform India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1333/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jan 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Suchitra Kambleassessment Year: 2010-11 Knowledge Platform India Pvt. Ltd., Vs. Dcit, C/O Ravi Gupta, Advocate, Circle-14(2), E-6A, Kailash Colony, New Delhi. New Delhi. Pan: Aacck1186E

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Rakesh Kumar, Sr. DR

Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Knowledge Platform India Pvt. Ltd., Vs. DCIT, C/o Ravi Gupta, Advocate, Circle-14(2), E-6A, Kailash Colony, New Delhi. New Delhi. PAN: AACCK1186E (Appellant) (Respondent) Assessee by : Shri P.C. Yadav, Advocate Revenue by : Shri Rakesh Kumar, Sr. DR Date of Hearing : 10.01.2019 Date of Pronouncement : 29.01.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 21.11.2014 passed by the DRP-1…

Element K India Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal filed by assessee stands partly allowed

ITA 6001/DEL/2015[2011-12]Status: DisposedITAT Delhi28 Jan 2019AY 2011-12

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2011-12

For Appellant: Sh. Anubhav Rastogi, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R

Section 142Section 143Section 144C

…. 6 to 77/del/2012 vide order dated 22/11/2017. 3.7 It has been submitted that this Tribunal while excluding Infosys Technologies Ltd., followed decision of Hon’ble Delhi High Court in the case of CIT vs Agnity India Technologies Pvt. Ltd., reported in (2013) 219 Taxmann 26. 3.8 Ld. CIT(DR) though objected to exclusion of Zylog Systems Ltd., and Infosys Technologies Ltd., could not controvert their exclusion in assessee’s own case. Further, he has not been able to bring out any distinguishing factor factually, for us to take a contrary view. 3.9 Therefore, respectfully following the same, we also direct Ld.TPO to…

M/S. Schutz Dishman Biotech Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-8, Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1947/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER 1. आयकर अपील सं./ITA No.1909/Ahd/2015 2. आयकर अपील सं./ITA No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The DCIT 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The DCIT Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCS 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee by : Shri Tushar Hemani & Shri Parim…

The DCIT, Circle-8, Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1909/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

Haldor Topsoe (I) Pvt Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 654/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CAFor Respondent: Sh. Sanjay I. Bara, CIT (DR)

Section 10ASection 154Section 271(1)(c)Section 92C

…ITA No.-654/Del/2015. Haldor Topsoe India Pvt. Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I-1’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 654/Del/2015 (Assessment Year: 2010-11) Haldor Topsoe India Pvt. Ltd., Deputy Commissioner of Income Elegance Tower, 2nd floor, Vs. Tax, Jasola District Centre, Circle 10(1), New Delhi-110025. New Delhi. PAN No: AABCH7781F APPELLANT RESPONDENT Assessee by : Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CA Revenue by : Sh. Sanjay I. Bara, CIT (DR) ORDER PER: ANADEE NATH MISSH…

M/S.Evolving Systems Network India Pvt. Ltd., Bangalore vs. Income-Tax Officer, Ward-2(1)(2), Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 216/BANG/2017[A.Y- 2012-13,]Status: DisposedITAT Bangalore21 Dec 2018

Bench: Shri N.V Vasudevanshri Jason P Boaz

For Respondent: Shri C.H Sundar Rao, CIT

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH “A” BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT SHRI JASON P BOAZ, ACCOUNTANT MEMBER IT(TP)A No.216/Bang/2017 Assessment year : 2012-13 M/s Evolving Systems Network Vs. The Income-tax Officer, India Pvt. Ltd., Ward-2(1)(2), ‘Gurudas Heritage’, 3rd Floor, Bengaluru. 59/2, 100 Ring Road, Banashankari II Stage, Bengaluru. PAN – AABCE 2761 N. APPLICANT RESPONDENT Applicant by : Shri Padam Chand Khincha, C.A Respondent by : Shri C.H Sundar Rao, CIT Date of hearing : 17.12.2018 Date of Pronouncement : 21.12.2018 O R D E R PER SHRI N.V.VASUDEVAN, VICE PRESIDE…

DCIT, Bangalore vs. M/S Independent Technology Systems (India) Pvt. Ltd., Bangalore

In the result, the appeal by the revenue is partly allowed and the CO by the assessee is also partly allowed

ITA 1086/BANG/2013[2008-09]Status: DisposedITAT Bangalore16 Nov 2018AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Rao

For Appellant: Shri P.K. Pradeep, AdvocateFor Respondent: Smt. Sreenandini Das, Addl.CIT(DR)(ITAT), Bengaluru

Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.1086/Bang/2013 Assessment Year : 2008-09 The Deputy Commissioner of Vs. M/s. CSG Systems International Income Tax, Pvt. Ltd., Circle 2(1)(1), [formerly known as M/s. Bangalore. Independent Technology Systems (India) Pvt. Ltd.], Divyashree Tower, 4th Floor, No.55, Guruppanna Palya, Madivala Range, Bangalore – 560 029. PAN: AABCI 2954B APPELLANT RESPONDENT CO No.159/Bang/2015 [in IT(TP)A No.1086/Bang/2013] Assessment year : 2008-09 The Deputy Commissioner o…

Global Logic India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1690/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Oct 2018AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR

Section 115JSection 143(3)

…that the assessee is 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 such factors prevailing in the case of Agnity India Technologies Pvt. Ltd., being, a captive unit providing software development services without hav…

Siemens Industry Software (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1307/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Sept 2018AY 2009-10

For Appellant: S/Shri Ravi Sharma & Anubhav RastogiFor Respondent: Shri Sanjay I. Bara, CIT DR

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.1307/Del/2014 Assessment Year: 2009-10 M/S Siemens Industry Software (I) P. Ltd. Vs DCIT, Circle 8(1), E-20, 1st and 2nd floor, Hauz Khas, New Delhi. New Delhi. (PAN: AABCS7638E) (Appellant) (Respondent) Appellant by: S/Shri Ravi Sharma & Anubhav Rastogi Respondent by: Shri Sanjay I. Bara, CIT DR Date of Hearing: 11.09.2018 Date of Pronouncement: 14 .09.2018 ORDER PER K. NARASIMHA CHARY, JM Challenging the assessment order dated 6.1.2014 passed by the…

Principal Commissioner of Income Tax 4 vs. M/S Logitech Engineering and Design India Pvt Ltd

ITA/608/2017HC Karnataka29 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/9 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 29TH DAY OF AUGUST 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.608/2017 BETWEEN : 1. PRINCIPAL COMMISSIONER OF INCOME TAX 4 BMTC COMPLEX, KORAMANGALA, BENGALURU 2. THE DEPUTY COMMISISONER OF INCOME TAX, CIRCLE 4 (1) (1), BMTC COMPLEX, KORAMANGALA, BENGALURU ...APPELLANTS (BY SRI E.I.SANMATHI, ADV.) AND : M/s LOGITECH ENGINEERING AND DESIGN INDIA PVT. LTD., (ERSTWHILE M/s LIFESIZE COMMUNICATION PVT. LTD.), PLOT NO.TS140, BLOCK 2…

Principal Commissioner of Income Tax 4 vs. M/S Logitech Engineering and Design India Pvt Ltd

ITA/607/2017HC Karnataka29 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/9 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 29TH DAY OF AUGUST 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.607/2017 BETWEEN : 1. PRINCIPAL COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE DEPUTY COMMISISONER OF INCOME TAX, CIRCLE 4 (1) (1), BMTC COMPLEX, KORAMANGALA, BENGALURU. ...APPELLANTS (BY SRI E.I.SANMATHI, ADV.) AND : M/s LOGITECH ENGINEERING AND DESIGN INDIA PVT. LTD., (ERSTWHILE M/s LIFESIZE COMMUNICATION PVT. LTD.), PLOT NO.TS140, BLOCK…