CIT v. I-Flex Solutions Ltd.

46 Taxmann.com 88High Court2014#20924 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2018 to 2022.

Issues it is cited on

depreciation on softwarecomputer softwarecompanyindiatotal incomebusiness

Judgments citing CIT v. I-Flex Solutions Ltd.

M/S Infineon Technologies India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 3355/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3355/Bang/2018 Assessment Year : 2014-15 M/S. Infineon Technologies India Pvt. The Deputy Ltd., Commissioner Of 9Th Floor, Prestige Income Tax, Thirulakshmi, Circle – 3(1)(1), No. 11, Mg Road, Vs. Bangalore. Bangalore. Pan: Aabcs6967N Appellant Respondent : Shri K.R. Vasudevan, Assessee By Advocate : Shri Sumer Singh Meena, Revenue By Cit Dr Date Of Hearing : 12-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Assessment Order Dated 26/10/2018 By The Ld.Dcit, Circle – 3(1)(1), Bangalore On Following Grounds Of Appeal: “A. Transfer Pricing The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. The Learned Assessing Officer ('Learned Ao'), Learned Transfer Pricing Officer ('Learned Tpo') & The Honourable Dispute Resolution Panel ('Hon'Ble Drp') Grossly Erred In Adjusting The Transfer Price By Inr 9,56,93,721/- With Respect To The International

For Respondent: Shri K.R. Vasudevan
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 3355/Bang/2018 Assessment Year : 2014-15 M/s. Infineon Technologies India Pvt. The Deputy Ltd., Commissioner of 9th Floor, Prestige Income Tax, Thirulakshmi, Circle – 3(1)(1), No. 11, MG Road, Vs. Bangalore. Bangalore. PAN: AABCS6967N APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Shri Sumer Singh Meena, Revenue by CIT DR Date of Hearing : 12-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal…

M/S Harman International (India) Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 49/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jun 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.49/Bang/2019 Assessment Year : 2014-15 M/S. Harman Connected Services Vs. Deputy Commissioner Of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. Pan: Aacch 1585 J Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.06.2022 Date Of Pronouncement : 30.06.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.49/Bang/2019 Assessment Year : 2014-15 M/s. Harman Connected Services Vs. Deputy Commissioner of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. PAN: AACCH 1585 J APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 2…

M/S. Arkema Chemicals India P. Ltd., Navi Mumbai vs. The ACIT-15(1)(1), Mumbai

ITA 1032/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Arkema Chemicals India The Asst. Commissioner Of P. Ltd. Income Tax, Circle 15(1)(1), Room No.470, 4Th Floor, D043, (1), Trans Thane Creek, Midc Industrial Areal Aayakar Bhavan, M.K. Road, Vs. Shirvane Village, Navi Mumbai-400 020 Mumbai-400 706 (Appellant) (Respondent) Pan No. Aaacc6482F

For Appellant: Shri Ajay R Singh, ARFor Respondent: Shri Vinod Bhaskaran, Sr. Dr
Section 115JSection 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Arkema Chemicals India The Asst. Commissioner of P. Ltd. Income Tax, Circle 15(1)(1), Room No.470, 4th Floor, D043, (1), Trans Thane Creek, MIDC industrial Areal Aayakar Bhavan, M.K. road, Vs. Shirvane Village, Navi Mumbai-400 020 Mumbai-400 706 (Appellant) (Respondent) PAN No. AAACC6482F Assessee by : Shri Ajay R Singh, AR Revenue by : Shri Vinod Bhaskaran, Sr. Dr Date of hearing: 04.04.2022 Date of pronouncement : 22.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is file…

Harland Clarke Holding Software India Private Limited, Chennai vs. DCIT Company Circle 2(2), Chenn

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

ITA 113/CHNY/2018[2013-14]Status: DisposedITAT Chennai30 Oct 2018AY 2013-14

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.V.Vikram VijayaraghavanFor Respondent: Mr.Srinivasa Rao Vara,CIT,D.R

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ D’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं एस जयरामन, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.113/Chny/2018 "नधा"रण वष" /Assessment year : 2013-14 M/s.Harland Clarke Holding Vs. The Deputy Commissioner of Software India Pvt Ltd., Income Tax, Suite 305,Delta Wing, Corporate Circle-2(2), 3rd Floor, Raheja Towers, Wanaparthy Block, No.177,Anna Salai, Chennai.34 Chennai. 600 002. [PAN AAHCS 4742 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…