CIT v. IBM India Ltd.

Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore vs. M/S. Beml Limited, Bangalore

In the result, the appeal of the revenue in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

…ITA Nos.222 & 291/Bang/2023 M/s. BEML Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. BEML Limited 23/1, BEML Soudha, 4th Main Road Sampangiramanagara Deputy Commissioner of Income- Bangalolre Vs. tax Karnataka 560 027 Circle-1(1)(1) Bangalore PAN NO : AAACB8433D APPELLANT RESPONDENT Assessment Year: 2018-19 Deputy Commissioner of Income-tax M/s. BEML Limited Circle-1(1)(1) Vs. Bangalore Bangalore Karnataka 560 027 APPELLANT RESPONDENT Appellant by : Shri R.E.…

M/S. Beml Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, the appeal of the revenue in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

…ITA Nos.222 & 291/Bang/2023 M/s. BEML Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. BEML Limited 23/1, BEML Soudha, 4th Main Road Sampangiramanagara Deputy Commissioner of Income- Bangalolre Vs. tax Karnataka 560 027 Circle-1(1)(1) Bangalore PAN NO : AAACB8433D APPELLANT RESPONDENT Assessment Year: 2018-19 Deputy Commissioner of Income-tax M/s. BEML Limited Circle-1(1)(1) Vs. Bangalore Bangalore Karnataka 560 027 APPELLANT RESPONDENT Appellant by : Shri R.E.…

Wipro Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

…the judicial decision rendered on this aspect. The Hon’ble Karnataka High Court has held that the purchase of application software shall still continue to he revenue expenditure, in the case of CIT vs. IBM India Ltd IT(TP)A No.370/Bang/2021 Page 16 of 110 (357 ITR 88. The relevant observations made by Hon’ble Karnataka High Court are extracted below:- "The Tribunal, on consideration of the material on record and the rival contentions held, when the expenditure is made not only once and for all but also with a view to bringing into existence an asset or an advantage for the enduring benefit, the same can be pro…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Limited, Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

…is eligible for depreciation at the rate of 60%. IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 26 of 85 20.3 Assessee also placed reliance before the ld. CIT(A) on the decision of Hon'ble Karnataka High Court in the case of IBM India Ltd. (357 ITR 88) and Toyota Kirloskar Motor Ltd (349 ITR 65) and claimed that expenditure be regarded as revenue expenditure when the same is incurred on application software and not system software. 21. The ld. CIT(A) has considered the order of the assessing officer, the arguments made by the assessee and the case laws relied upon. He observed from the assessm…

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

…is eligible for depreciation at the rate of 60%. IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 26 of 85 20.3 Assessee also placed reliance before the ld. CIT(A) on the decision of Hon'ble Karnataka High Court in the case of IBM India Ltd. (357 ITR 88) and Toyota Kirloskar Motor Ltd (349 ITR 65) and claimed that expenditure be regarded as revenue expenditure when the same is incurred on application software and not system software. 21. The ld. CIT(A) has considered the order of the assessing officer, the arguments made by the assessee and the case laws relied upon. He observed from the assessm…

M/S Infosys Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

…to be 22 expenses and decide in the light of decisions allowed at 60% instead of 25% 23 in Empire Jute Co Ltd 124 ITR 1, Alembic Without prejudice, depreciation should 24 Chemicals Works Co Ltd 177 ITR 377, IBM also be allowed in respect of software India Ltd 357 ITR 88 etc. expenses of earlier years held as CIT v Toyota Kirloskar Motor P Ltd [2012] 349 capital in nature. ITR 65 (Kar) dt. 23.3.2011 CIT v IBM India Ltd [2013] 357 ITR 88 dt. 10.4.2013 Infosys BPO Ltd v DCIT ITA No 1367/B/2014 decision dated 27.9.2019 for AY 2007-08 – Your honour’s order allowing brand building expenditure as it was incurred for exi…

Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Dell International Services India Pvt Ltd, Bangalore

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

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

…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.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Joint Commisssioner of Income Tax Ltu, Bangalore

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

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

…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.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

…CIT vs. Toyota Kirloskar Motors (P) Ltd (ITA No.176 of 2009), wherein the Hon’ble High Court had held that the software licence fee paid for use of software for a limited duration upto two years is allowable as revenue expenditure. (b) CIT vs. IBM India Ltd (357 ITR 88), wherein the Hon’ble Karnataka High Court has held that the purchase of application software is revenue expenditure. The relevant observations are extracted below:- “9. The second substantial question of law relates to application of the amount utilized for projects of Software in a sum of Rs.33,14,298/-. Page 17 of 30 The Tribunal on considerati…

M/S. Hewlett-Packard (India) Software Operation Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 3, Bangalore

In the result the appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.It(Tp)A No. 2575/Bang/2019 (Assessment Year: 2015-16)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms. Padmavathy S., Accountant Member IT(TP)A No. 2575/Bang/2019 (Assessment Year: 2015-16) M/s. Hewlett-Packard (India) vs JCIT, Special Range - 3 Software Operation Pvt. Ltd. Room No. 245, 2nd Floor Survey No. 192, Mahadevapura BMTC Building, 6th Block Post, Whitefield Road 60 Feet Road, Koramangala Bangalore 560048 Bangalore 560095 PAN – AAACH7164B (Appellant) (Respondent) Assessee by: Shri Padam Chand Khincha, CA Revenue by: Shri Biju M.K. , CIT-DR Date of hearing: 07/09/2022 Date of pronounceme…

M/S Bosch Limited, Bangalore vs. Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

In the result, appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, Of Income Tax, Ltu, Bangalore – 560 030. Circle 1, Pan: Aaacm 9840P Bangalore. Appellant Respondent Appellant By : Shri Percy Pardiwala, Advocate Respondent By : Shri V S Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.09.2022 Date Of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S.2. This Appeal Is Against The Order Of The Cit(Appeals), Bangalore-9, Bangalore Dated 31.3.2018 For The Assessment Year 2013- 14. 3. The Assessee Raised Grounds Pertaining To The Following Issues:- Deduction U/S. 35(2Ab) Computed On Net Expenditure As Opposed To Gross Expenditure Disallowance Of Provision For Bad & Doubtful Debts I) Disallowance Of Provision For Long Term Service Award Disallowance Of Expenditure U/S. 14A Of The Act Ii) Page 2 Of 67

…software carries a specific purpose. Some characteristic examples for application software is MS Office, Photoshop and CorelDraw. Accounting softwares like tally, are also application software. The Hon’ble Karnataka High Court in the case of CIT Vs. IBM Ltd. 357 ITR 88 (Kar) has taken the view that payment of application software though there is an enduring benefit, it does not result into acquisition of any capital asset and merely enhances the productivity or efficiency and hence has to be treated as revenue expenditure. Following the same, we hold that the expenditure on application software has to be regarde…

M/S. Bangalore International Airport Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

The appeal of the assessee is partly allowed

Bench: Shri N V Vasudevan & Ms. Padmavathy Sassessment Year : 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2012-13 Bangalore International Airport Ltd., Vs. The Deputy Commissioner Alpha 2, Administration Block, of Income Tax, Kempegowda International Airport, Circle 1(1)(2), Devanhalli, Bangalore – 560 300. Bengaluru. PAN: AABCB 8973D APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, Advocate Respondent by : Shri Sanjay Kumar S.R., CIT(ITAT), Bengaluru. Date of hearing : 16.06.2022 Date of Pronouncement : 21.06.2022 O R D E R Per Padmavathy S., Ac…

M/S Tejas Networks Limited, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.764/Bang/2017 : Asst.Year 2012-2013 It(Tp)A No.205/Bang/2018 : Asst.Year 2013-2014 M/S.Tejas Networks Limited The Assistant Commissioner Plot No.25, Jp Software Park Of Income-Tax, Circle – 1, Ltu V. Bangalore. Electronic City Phase-I Hosur Road, Bangalore – 560 100. Pan : Aabct1670M. (Appellant) (Respondent) Appellant By : Sri.S.Annamalai, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 31.05.2022 Date Of Hearing : 19.05.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Final Assessment Orders Dated 31.01.2017 & 23.11.2017, Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Years Are 2012-2013 & 2013- 2014. We Shall First Adjudicate It(Tp)A No.764/Bang/2017 Pertaining To The Assessment Year 2012-2013. It(Tp)A No.764/Bang/2017 (Asst.Year 2012-2013) 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Business Of Design, Development, Manufacture Of Telecommunication Equipments. For The Assessment Year 2012-2013, The Return

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.764/Bang/2017 : Asst.Year 2012-2013 IT(TP)A No.205/Bang/2018 : Asst.Year 2013-2014 M/s.Tejas Networks Limited The Assistant Commissioner Plot No.25, JP Software Park of Income-tax, Circle – 1, LTU v. Bangalore. Electronic City Phase-I Hosur Road, Bangalore – 560 100. PAN : AABCT1670M. (Appellant) (Respondent) Appellant by : Sri.S.Annamalai, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 31.05.2022 Date of Hearing : 19.05.2022 O R D E R Per Geo…

M/S Tejas Networks Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1 Ltu, Bangalore

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.764/Bang/2017 : Asst.Year 2012-2013 It(Tp)A No.205/Bang/2018 : Asst.Year 2013-2014 M/S.Tejas Networks Limited The Assistant Commissioner Plot No.25, Jp Software Park Of Income-Tax, Circle – 1, Ltu V. Bangalore. Electronic City Phase-I Hosur Road, Bangalore – 560 100. Pan : Aabct1670M. (Appellant) (Respondent) Appellant By : Sri.S.Annamalai, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 31.05.2022 Date Of Hearing : 19.05.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Final Assessment Orders Dated 31.01.2017 & 23.11.2017, Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Years Are 2012-2013 & 2013- 2014. We Shall First Adjudicate It(Tp)A No.764/Bang/2017 Pertaining To The Assessment Year 2012-2013. It(Tp)A No.764/Bang/2017 (Asst.Year 2012-2013) 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Business Of Design, Development, Manufacture Of Telecommunication Equipments. For The Assessment Year 2012-2013, The Return

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.764/Bang/2017 : Asst.Year 2012-2013 IT(TP)A No.205/Bang/2018 : Asst.Year 2013-2014 M/s.Tejas Networks Limited The Assistant Commissioner Plot No.25, JP Software Park of Income-tax, Circle – 1, LTU v. Bangalore. Electronic City Phase-I Hosur Road, Bangalore – 560 100. PAN : AABCT1670M. (Appellant) (Respondent) Appellant by : Sri.S.Annamalai, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 31.05.2022 Date of Hearing : 19.05.2022 O R D E R Per Geo…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S Honeywell Technolgoy Solutions Jt. Cit, Special Range 3 Pvt. Ltd. 2Nd Floor, Bmtc Building Survey No. 96 & 97, Boganahalli 6Th Block, Koramangala Village & Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 Pan – Aaach4151J Appellant Respondent Appellant By: Smt. Shreya Loyalaka, Advocate Respondent By: Shri Sumer Singh Meena, Cit-Dr Date Of Hearing: 30.03.2022 Date Of Pronouncement: 30.05.2022

…CIT vs. Toyota Kirloskar Motors (P) Ltd (ITA No.176 of 2009), wherein the Hon’ble High Court had held that the software licence fee paid for use of software for a limited duration upto two years is allowable as revenue expenditure. (b) CIT vs. IBM India Ltd (357 ITR 88), wherein the Hon’ble Karnataka High Court has held that the purchase of application software is revenue expenditure. The relevant observations are extracted below:- “9. The second substantial question of law relates to application of the amount utilized for projects of Software in a sum of Rs.33,14,298/-. The Tribunal on consideration of the mate…

M/S. Wipro Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bangalore

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

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2556/Bang/2019 Assessment Year : 2015-16

…iture. 6.14 We shall now refer to some of the judicial decision rendered on this aspect. The Hon’ble Karnataka High Court has held that the purchase of application software shall still continue to he revenue expenditure, in the case of CIT vs. IBM India Ltd (357 ITR 88. The relevant observations made by Hon’ble Karnataka High Court are extracted below:- "The Tribunal, on consideration of the material on record and the rival contentions held, when the expenditure is made not only once and for all but also with a view to bringing into existence an asset or an advantage for the enduring benefit, the same can be pr…

M/S. Tejas Networks Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Ltu, Circle-1, Bengaluru

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

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

M/S Tejats Networks Limited, Bangalore vs. Principal Commissioner of Income Tax Central, Bangalore

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

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…