DCI v. Virola International (20 14(2) TMI 653)

20 Taxmann.com 846Reported decision2012#3701 most cited

What is DCI v. Virola International (20 14(2) TMI 653) authority for?

Disallowance of expenses under section 40(a)(ia) cannot be made based on a subsequent change in law if tax was deducted at rates prevalent at the time of deduction, following established judicial pronouncements.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Also referred to as

DCI v. Virola International · section 40(a)(ia) · disallowance of expenses · TDS · subsequent development of law · prevailing judgments · Samsung Electronics Co. Ltd

Judgments citing DCI v. Virola International (20 14(2) TMI 653)

BMC SOFTWARE INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1), PUNE

The appeal is dismissed as not pressed

ITA 270/PUN/2021[2016-17]Status: DisposedITAT Pune09 Sept 2022AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Madhur Agarwal (through virtual)For Respondent: Shri Kalika Singh (through virtual)
Section 143(3)Section 144BSection 144C(13)Section 253(1)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 270/PUN/2021 : A.Y. 2016-17 BMC Software India P. Ltd., Business Bay, Wing I, Tower B, 9th floor, Survey No. 103, Hissa No. 2, Airport Road, Yerawada, PUNE – 411 016 PAN: AABCB 6110 E :Appellant Vs. The Dy. C.I.T. tp-1, Pune. Respondent Appellant by : Shri Madhur Agarwal (through virtual) Respondent by : Shri Kalika Singh (through virtual) Date of Hearing : 05-09-2022 Date of Pronouncement : 09-09-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM : This appeal p…

BMC SOFTWARE INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1), PUNE

In the result, both these appeals are partly allowed in above terms

ITA 2038/PUN/2019[2015-16]Status: DisposedITAT Pune07 Jun 2022AY 2015-16
For Appellant: Shri Madhur Agarwal (through virtual)For Respondent: Shri Subhakanta Sahu CIT (through virtual)
Section 144C(5)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 1938/PUN/2018 & 2038/PUN/2019 A.Y. 2014-15 & 2015-16 ITA No. 476/PUN/2017 & 2442/PUN/2017 A.Y. 2012-13 & 2013-14 BMC Software India Pvt. Ltd. Business Bay, Wing 1, Tower B 9th floor, Survey No. 103, Hissa No. 2, Airport Road, Yerawada, Pune-411 06 PAN; AABCB 6110 E Appellant Vs. The Dy. CIT Cir. 1(1), Pune Respondent Appellant by : Shri Madhur Agarwal (through virtual) Respondent by : Shri Subhakanta Sahu CIT (through virtual) Date of Hearing : 06-06-2022 Date…

BMC SOFTWARE INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, both these appeals are partly allowed in above terms

ITA 1938/PUN/2018[2014-15]Status: DisposedITAT Pune07 Jun 2022AY 2014-15
For Appellant: Shri Madhur Agarwal (through virtual)For Respondent: Shri Subhakanta Sahu CIT (through virtual)
Section 144C(5)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 1938/PUN/2018 & 2038/PUN/2018 A.Y. 2014-15 & 2015-16 ITA No. 476/PUN/2017 & 2442/PUN/2017 A.Y. 2012-13 & 2013-14 BMC Software India Pvt. Ltd. Business Bay, Wing 1, Tower B 9th floor, Survey No. 103, Hissa No. 2, Airport Road, Yerawada, Pune-411 06 PAN; AABCB 6110 E Appellant Vs. The Dy. CIT Cir. 1(1), Pune Respondent Appellant by : Shri Madhur Agarwal (through virtual) Respondent by : Shri Subhakanta Sahu CIT (through virtual) Date of Hearing : 06-06-2022 Date…

BMC SOFTWARE INDIA PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, both these appeals are partly allowed in above terms

ITA 476/PUN/2017[2012-13]Status: DisposedITAT Pune07 Jun 2022AY 2012-13
For Appellant: Shri Madhur Agarwal (through virtual)For Respondent: Shri Subhakanta Sahu CIT (through virtual)
Section 144C(5)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 1938/PUN/2018 & 2038/PUN/2018 A.Y. 2014-15 & 2015-16 ITA No. 476/PUN/2017 & 2442/PUN/2017 A.Y. 2012-13 & 2013-14 BMC Software India Pvt. Ltd. Business Bay, Wing 1, Tower B 9th floor, Survey No. 103, Hissa No. 2, Airport Road, Yerawada, Pune-411 06 PAN; AABCB 6110 E Appellant Vs. The Dy. CIT Cir. 1(1), Pune Respondent Appellant by : Shri Madhur Agarwal (through virtual) Respondent by : Shri Subhakanta Sahu CIT (through virtual) Date of Hearing : 06-06-2022 Date…

BMC SOFTWARE INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, both these appeals are partly allowed in above terms

ITA 2442/PUN/2017[2013-14]Status: DisposedITAT Pune07 Jun 2022AY 2013-14
For Appellant: Shri Madhur Agarwal (through virtual)For Respondent: Shri Subhakanta Sahu CIT (through virtual)
Section 144C(5)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 1938/PUN/2018 & 2038/PUN/2018 A.Y. 2014-15 & 2015-16 ITA No. 476/PUN/2017 & 2442/PUN/2017 A.Y. 2012-13 & 2013-14 BMC Software India Pvt. Ltd. Business Bay, Wing 1, Tower B 9th floor, Survey No. 103, Hissa No. 2, Airport Road, Yerawada, Pune-411 06 PAN; AABCB 6110 E Appellant Vs. The Dy. CIT Cir. 1(1), Pune Respondent Appellant by : Shri Madhur Agarwal (through virtual) Respondent by : Shri Subhakanta Sahu CIT (through virtual) Date of Hearing : 06-06-2022 Date…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

ITA 2890/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

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

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 2Section 2(2)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Shri B.R. Baskaran, Accountant Member M/s Honeywell Technolgoy Solutions Jt. CIT, Special Range 3 Pvt. Ltd. 2nd Floor, BMTC Building Survey No. 96 & 97, Boganahalli 6th Block, Koramangala Village and 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…

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

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

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

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 40

…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…

M/S UKN PROPERTIES PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE

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

ITA 2012/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Jul 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Kannan Narayanan, D.R
Section 10Section 14ASection 40

…ITA No.2012/Bang/2016 M/s. UKN Properties Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. UKN Properties Pvt. Ltd. No.12, St. Patricks Arcade Residency Road, Richmond Town DCIT Circle-7(1)(1) Vs. Bangalore 560 025. Bangalore PAN NO : AAACU3584A APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Shri Kannan Narayanan, D.R. Date of Hearing : 24.06.2021 Date of Pronouncement : 02.07.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M/s. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant PAN AAACH 4151J Vs. Dy. Commissioner of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, CIT (D.R) Date of Hearing : 17.12.2020. Date of Pronouncement : 07.01.2021. O R D E R PER SHRI CHANDRA POOJARI, AM : This appeal by the assessee is directed against the…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE vs. M/S. ABB GLOBAL INDUSTRIES AND SERVICES PVT LTD, BANGALORE

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1660/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2010-11 ABB Global Industries and Vs. The Deputy Commissioner Services Pvt. Ltd. of Income Tax, (formerly ABB Global Industries Circle 11(1), and Services Ltd.), Bangalore. 21st Floor, WTC, Dr. Rajkumar Road, Malleshwaram West, Bangalore – 560 055. PAN: AADCA 3217B APPELLANT RESPONDENT Assessment year: 2010-11 The Deputy Commissioner Vs. ABB Global Industries and of Income Tax, Services Pvt. Ltd. Circle 11(1), (formerly ABB Global Industries Bangalore.…

ABB GLOBAL INDUSTRIES AND SERVICES PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), BANGALORE

In the result, the appeal by the assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1488/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Dec 2020AY 2010-11

Bench: Shri N V Vasudevan & Shri Chandra Poojariassessment Year: 2010-11

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Gopalan Guruswamy, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2010-11 ABB Global Industries and Vs. The Deputy Commissioner Services Pvt. Ltd. of Income Tax, (formerly ABB Global Industries Circle 11(1), and Services Ltd.), Bangalore. 21st Floor, WTC, Dr. Rajkumar Road, Malleshwaram West, Bangalore – 560 055. PAN: AADCA 3217B APPELLANT RESPONDENT Assessment year: 2010-11 The Deputy Commissioner Vs. ABB Global Industries and of Income Tax, Services Pvt. Ltd. Circle 11(1), (formerly ABB Global Industries Bangalore.…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), , BANGALORE vs. M/S VMWARE SOFTWARE INDIA PRIVATE LIMITED , BANGALORE

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 418/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

M/S VMWARE SOFTWARE INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 323/BANG/2018[2011-12]Status: DisposedITAT Bangalore23 Dec 2020AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

VMWARE SOFTWARE INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BENGALURU

In the result, appeals of the Revenue are dismissed while the appeals of the assessee are partly allowed

ITA 322/BANG/2018[2010-11]Status: DisposedITAT Bangalore23 Dec 2020AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. T. Suryanarayan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bangalore
Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 322/Bang/2018 M/s. VMware Software India Pvt. Ltd., Deputy Commissioner of Kalayani Magnum, Block – I, 3rd Floor, 2010-11 Income Tax, 165/2, Doraisanipalya, IIM Post, Circle – 7(1)(2), Bannerghatta Road, Bangalore Bangalore – 560 076. (formerly the Deputy PAN : AACCV4573 E Commissioner of Income Tax, Circle – 12(5), Bangalore). 323/Bang/2018 -do- -do- 2011-12 417/Bang/2018 Deputy Commissioner of M/s. VMware Software…

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 treated as allowed for statistical purposes

ITA 491/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…ITA No.491/Bang/2018 Infosys BPM Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2011-12 Infosys BPM Ltd. Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru Circle-3(1)(1) Bangalore PAN NO :AACCP4478N APPELLANT RESPONDENT IT(TP)A No.1156/Bang/2018 Assessment Year: 2011-12 Deputy Commissioner of Income- Infosys BPM Ltd. tax Electronic City Vs. Circle-3(1)(1) Hosur Road Bangalore Bengaluru APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. R…

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

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

ITA 1156/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Dec 2020AY 2011-12

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Mathivanam M. D.R
Section 10ASection 40

…ITA No.491/Bang/2018 Infosys BPM Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2011-12 Infosys BPM Ltd. Electronic City Deputy Commissioner of Hosur Road Income-tax Vs. Bengaluru Circle-3(1)(1) Bangalore PAN NO :AACCP4478N APPELLANT RESPONDENT IT(TP)A No.1156/Bang/2018 Assessment Year: 2011-12 Deputy Commissioner of Income- Infosys BPM Ltd. tax Electronic City Vs. Circle-3(1)(1) Hosur Road Bangalore Bengaluru APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. R…

ASST.C.I.T., BANGALORE vs. M/S ACER INDIA PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 119/BANG/2016[2010-11]Status: DisposedITAT Bangalore02 Dec 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2010-11

For Appellant: Mr. Muzaffar Hussain, D.RFor Respondent: Shri Sharath Rao, A.R
Section 40

…ITA No.119/Bang/2016 M/s. Acer India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Acer India Private Limited # 13, 6th Floor ACIT Embassy Heights Circle-1(1)(1) Vs. Magarath Road Bengaluru Next to Hosmat Hospital Bangalore-560 025. PAN NO : AACCA1237A APPELLANT RESPONDENT Appellant by : Mr. Muzaffar Hussain, D.R. Respondent by : Shri Sharath Rao, A.R. Date of Hearing : 05.11.2020 Date of Pronouncement : 02.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNT…

WIPRO LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE -2(2), BANGALORE

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY 2012-13 are partly allowed

ITA 581/BANG/2019[2010-11]Status: PendingITAT Bangalore15 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srinivasan, P.V., A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)

…ITA No.581 /Bang/2019 Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Wipro Limited Deputy Commissioner of 76R and 80P Doddakannelli Income-tax Sarjapur Road Circle-2(1) Vs. Bangalore-560 035 Bangalore PAN NO : AAACW0387R APPELLANT RESPONDENT Appellant by : Shri Srinivasan, P.V., A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 14.10.2020 Date of Pronouncement : 15.10.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed t…

M/S ACER INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (IT) CIRCLE-1(1), BANGALORE , BANGALORE

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 114/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Oct 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.107 to 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 respectively M/s. Acer India Private Ltd. Embassy Heights, 6th Floor Deputy Commissioner of No.13, Magrath Road Income-tax (IT) Vs. Next to Hosmat Hospital Circle-1(1), Bangalore-560 025 Bangalore PAN NO : AACCA1237A APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, A…

M/S ACER INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (IT) CIRCLE-1(1), BANGALORE , BANGALORE

In the result, the appeals filed by the assessee for assessment years 2009-10 to 2011-12 are allowed and the appeals filed for AY

ITA 113/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Oct 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A Nos.107 To 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 Respectively

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 195Section 201Section 201(1)Section 40

…IT(IT)A Nos.107 to 114/Bang/2018 M/s. Acer India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.107 to 114/Bang/2018 Assessment Years: 2010-11, 2010-11, 2011-12, 2011-12, 2012-13, 2012-13, 2009-10 & 2009-10 respectively M/s. Acer India Private Ltd. Embassy Heights, 6th Floor Deputy Commissioner of No.13, Magrath Road Income-tax (IT) Vs. Next to Hosmat Hospital Circle-1(1), Bangalore-560 025 Bangalore PAN NO : AACCA1237A APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, A…

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