CIT v. Mphasis Ltd.

M/S. BIRLASOFT LIMITED (FORMERLY KNOWN AS KPIT CUMMINS INFOSYSTEMS LTD.,),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(5), BANGALORE

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06 M/S. Birlasoft Ltd. (Formerly Known As Kpit Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, Of Income Tax, Phase – 1, Midc Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. Pan: Aaack7308N Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 M/s. Birlasoft Ltd. (formerly known as KPIT Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, of Income Tax, Phase – 1, MIDC Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. PAN: AAACK7308N APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri D.K. Mishra, CIT –DR Date of Hearing : 02-04-2024 Date of Pronouncement : 14-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Prese…

HARMAN CONNECTED SERVICES CORPORATION INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…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. 2824/Bang/2017 Assessment Year : 2013-14 M/s. Harman Connected Services Corporation India Pvt. Ltd., The Assistant No. 3 & 3A, EOIZ Industrial Commissioner of Area, Income Tax, Survey No. 85 & 86, Vs. Circle – 3(1)(2), Sadarmangala Village, Bengaluru. Krishnarajapuram Hobli, Bangalore – 560 066. PAN: AABCG5658E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 21-06-2023 Date of Pro…

HEWLETT-PACKARD GLOBALSOFT PRIVATE LIMTIED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

…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. 810/Bang/2016 Assessment Year : 2011-12 M/s. EIT Services India Pvt. Ltd., The Assistant Formerly known as Commissioner of Hewlett Packard Global Income Tax, Soft Pvt. Ltd., Circle 3 (1)(2), No. 39, 40, Bangalore. Vs. Electronic City, Phase – I, Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT & IT(TP)A No. 835/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Shri Padam Chand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR D…

DCIT, BANGALORE vs. M/S HEWLETT PACKARD GLOBALSOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

…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. 810/Bang/2016 Assessment Year : 2011-12 M/s. EIT Services India Pvt. Ltd., The Assistant Formerly known as Commissioner of Hewlett Packard Global Income Tax, Soft Pvt. Ltd., Circle 3 (1)(2), No. 39, 40, Bangalore. Vs. Electronic City, Phase – I, Bangalore – 560 100. PAN: AAACD4078L APPELLANT RESPONDENT & IT(TP)A No. 835/Bang/2016 Assessment Year : 2011-12 (By Assessee) : Shri Padam Chand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR D…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

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

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

…ITA No.2884/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2009-10 M/s. Infosys BPM Limited JCIT Electronic City Special Range-3 Hosur Road Bengaluru Vs. Bengaluru 560 100 PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh, D.R. Date of Hearing : 11.11.2021 Date of Pronouncement : 22.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed his appeal challen…

EIT SERVICES INDIA PRIVATE LIMITED (FORMERLY KNOWN AS HEWLETT PACKARD GLOBAL SOFT PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result appeal filed by assessee stands allowed

Bench: Shri Chandra Poojari & Smt Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 1455/Bang/2010 Assessment Year: 2006-07 M/s. EIT Services India Pvt. Ltd., (formerly known as Hewlett- The Deputy Packard Globalsoft Pvt. Ltd.), Commissioner of Plot No. 39/40, Income Tax, Electronic City, Circle 2 (1)(1), vs. Phase II, Hosur Road, Bangalore. Bangalore – 560 100. PAN: AAACD4078L (Appellant) (Respondent) Assessee by : Shri Padamchand Khincha, CA Revenue by : Shri A. Sreenivasa Rao, CIT (DR) Date of Hearing : 04.10.2021 Da…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2008-09

…ITA No.2600/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Infosys BPM Limited Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru 560 100 Circle-3(1)(1) Bengaluru PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri P.C. Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 11.10.2021 Date of Pronouncement : 25.10.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The appeal fi…