DCIT v. Electronics for Imaging India P. Ltd.

70 Taxmann.com 299Income Tax Appellate Tribunal2016#2252 most cited

What is DCIT v. Electronics for Imaging India P. Ltd. authority for?

For transfer pricing purposes, companies engaged in functionally different activities, such as payroll processing versus software development, are not comparable and must be excluded from the list of comparables.

51

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2023.

Also referred to as

DCIT v. Electronics for Imaging India P. Ltd. · 70 Taxmann.com 299 · transfer pricing · comparable companies · functional similarity · software development · payroll processing services · exclusion of comparables · arm's length price · FAR analysis

Issues it is cited on

related party transactioncomparable companiesworking capital adjustmentcomputer softwaresection 36(1)(vii)most appropriate methodfar analysisput to usetransfer pricing adjustmentdemergertnmmarm's length price

Judgments citing DCIT v. Electronics for Imaging India P. Ltd.

Juniper Networks India Private Limited, Mumbai vs. Dy CIT-Central Circle-2(4), Mumabi

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

ITA 721/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Aug 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blejuniper Networks India Private Limited V. Dcit – Central Circle – 2(4) Unit 103, Platina, 1St Floor Pratishtha Bhavan Plot No. C-59, G-Block Old Cgo Annexe Bandra Kurla Complex Maharishi Karve Road Bandra (E), Mumbai -400051 Mumbai - 400020 Pan: Aaacj8542K (Appellant) (Respondent)

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Juniper Networks India Private Limited v. DCIT – Central Circle – 2(4) Unit 103, Platina, 1st Floor Pratishtha Bhavan Plot No. C-59, G-Block Old CGO Annexe Bandra Kurla Complex Maharishi Karve Road Bandra (E), Mumbai -400051 Mumbai - 400020 PAN: AAACJ8542K (Appellant) (Respondent) Assessee Represented by : Shri Vijay Mehta & Shri Komal Mehta Department Represented by : Shri Jasdeep Singh Date of Conclusion of Hearing : 10.05.2023 Date of Pronoun…

Metric Stream Infotech (India) Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, the appeal is partly allowed

ITA 314/BANG/2022[2010-11]Status: DisposedITAT Bangalore15 Sept 2022AY 2010-11

Bench: Shri N.V. Vasudevan, Vice Preseident & Ms. Padmavathy S

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.314/Bang/2022 Assessment year : 2010-11 M/s. MetricStream Infotech (India) Pvt. Ltd., Vs. The Assistant Commissioner #23 & 24, AMR Tech Park 4B, Hongasandra of Income Tax, Village, Begur Hobli, Circle 4(1)(2), Bengaluru – 560 068. Bengaluru. PAN: AACCM 4991 K APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.09.2022 Date of Pronouncement : 15.09.2022 O R D E…

Arm Embedded Technologies Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru

In the result, appeal of the assessee stands partly allowed

ITA 235/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 Aug 2022AY 2016-17
For Appellant: 2.1 Rejecting the value of international transaction of provision of SWD and proFor Respondent: Shri T. Suryanarayana
Section 133(6)Section 143(3)Section 144C(13)Section 92D

…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. 235/Bang/2021 Assessment Year : 2016-17 M/s. Arm Embedded Technologies Pvt. Ltd., Bagmane World Technology Center, The Deputy SEZ Citrine Block, Commissioner of 5th Floor, Marathahalli Income Tax, Outer Ring Road, Circle 1 (1)(1), Doddanekkundi Village, Vs. Bengaluru. Mahadevapura, Bengaluru – 560 048. PAN: AAECA1582E APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate Revenue by : Shri Praveen Karanth, CIT-DR Date of Hearing : 27-07-2022 Date…

Additional Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 606/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S Texas Instruments India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 365/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income Tax, Ltu, Bangalore vs. M/S. Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1447/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income Tax, Ltu, Bangalore vs. M/S. Texas Instruments (India) Private Limited, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1446/BANG/2019[2012-13]Status: DisposedITAT Bangalore17 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S. Texas Instruments (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1076/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

M/S. Texas Instruments (India) Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Ltu, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1075/BANG/2019[2012-13]Status: DisposedITAT Bangalore17 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Joint Commissioner of Income-Tax(Ltu), Bangalore vs. M/S. Texas Instruments(India) Pvt. Ltd, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 1967/BANG/2018[2010-11]Status: DisposedITAT Bangalore17 May 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year Acit (Ltu)

For Appellant: Shri. Sharath Rao, CAFor Respondent: Mrs. Susan D. George, CIT (DR) (ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year ACIT (LTU), ITA M/s. Texas Instruments (India) Bengaluru. No.365/Bang/2019 Private Limited, 2014-15 Bagmane Tech Park, No.66/3, Adjacent to LRDE, Byrasandra, C V Raman Nagar, Bangalore – 560 093. PAN: AAACT 5445 M JCIT (LTU), ITA -do- Bengaluru. No.1075/Bang/2019 2012-13 -do- ITA -do- No.1076/Bang/2019 2013-14 IT(TP)A No. JCIT (LTU), M/s. Texas Instruments (India) 1967/Bang/2018 Bengaluru. Private Limited, 2010-11 Bang…

Addl/Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Pvt Ltd, Bangalore

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

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Texas Instruments (India) Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

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

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S First American (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-11(3), Bangalore

In the result, appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 43/BANG/2018[2010-11]Status: DisposedITAT Bangalore02 Feb 2022AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal No. and Appellant Respondent Assessment Year IT(TP)A No. M/s. First American (India) Private Deputy Commissioner of 43/Bang/2018 Limited, Income Tax, Ground to 7th Floor, Aveda Meta 2010-11 Circle - 11(3), Building, Bengaluru. No.184, BBMP PID No.82 – 105 – 8/1, Old Madras Road, Indiranagar PO, Bengaluru – 560 038. PAN: AABCF 3186 E ITA No. Deputy Commissioner of M/s. First American 2586/Bang/2017 Income Tax, (India) Private Limited, 2010-11 Circle – 3(1)(1),…

Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru vs. M/S First American (India) Pvt Ltd, Bengaluru

In the result, appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 2586/BANG/2017[2010-11]Status: DisposedITAT Bangalore02 Feb 2022AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal No. and Appellant Respondent Assessment Year IT(TP)A No. M/s. First American (India) Private Deputy Commissioner of 43/Bang/2018 Limited, Income Tax, Ground to 7th Floor, Aveda Meta 2010-11 Circle - 11(3), Building, Bengaluru. No.184, BBMP PID No.82 – 105 – 8/1, Old Madras Road, Indiranagar PO, Bengaluru – 560 038. PAN: AABCF 3186 E ITA No. Deputy Commissioner of M/s. First American 2586/Bang/2017 Income Tax, (India) Private Limited, 2010-11 Circle – 3(1)(1),…

San Disk India Device Design Centre Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 543/BANG/2015[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 543/Bang/2015 M/s. SanDisk India Device Design The Income Tax Officer, 2010-11 Centre Pvt. Ltd., Ward - 6(1)(1), Survey No.143/1, Amani Bellandur Bengaluru. Khane Village, Prestige Excelsior, Prestige Tech Park, Marathalli- Sarjapur Outer Ring Road, Kadubeesanahalli, Varthu Hobli, Bengaluru – 560 103. PAN : AAICS 9204 M 341/Bang/2015 The Income Tax Officer, M/s. SanDisk India Device 2010-11 Ward - 6(1)(1), Design C…

DCIT, Bangalore vs. M/S Sandisk India Device Design Centre Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 341/BANG/2015[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 543/Bang/2015 M/s. SanDisk India Device Design The Income Tax Officer, 2010-11 Centre Pvt. Ltd., Ward - 6(1)(1), Survey No.143/1, Amani Bellandur Bengaluru. Khane Village, Prestige Excelsior, Prestige Tech Park, Marathalli- Sarjapur Outer Ring Road, Kadubeesanahalli, Varthu Hobli, Bengaluru – 560 103. PAN : AAICS 9204 M 341/Bang/2015 The Income Tax Officer, M/s. SanDisk India Device 2010-11 Ward - 6(1)(1), Design C…

M/S. Esi Software (India) Private Limited, Bangalore vs. The Commissioner of Income Tax (Appeals)- 2, Bangalore

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

ITA 34/BANG/2020[2010-11]Status: DisposedITAT Bangalore23 Nov 2021AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.34/Bang/2020 : Asst.Year 2010-2011 M/S.Esi Software (India) Pvt.Ltd. The Income Tax Officer 24-25, 27Th Cross, Banashankari Ward 11(1) V. 2Nd State, Bangalore – 560 070. Bengaluru. Pan : Aabce2943C. (Appellant) (Respondent) Appellant By : Smt.Tanmayee Rajkumar, Advocate Respondent By : Smt.Priyadarshini Besaganni, Jcit-Dr Date Of Pronouncement : 25.11.2021 Date Of Hearing : 24.11.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Cit(A)’S Order Dated 10.10.2019. The Relevant Assessment Year Is 2010-2011. 2. The Assessee Has Raised Several Grounds & Sub- Grounds. However, During The Course Of Hearing, The Learned Ar Had Only Pressed Grounds 4.5 & 4.12. The Grounds 4.5 & 4.12 Read As Follows:-

For Appellant: Smt.Tanmayee Rajkumar, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 10ASection 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.34/Bang/2020 : Asst.Year 2010-2011 M/s.ESI Software (India) Pvt.Ltd. The Income Tax Officer 24-25, 27th Cross, Banashankari Ward 11(1) v. 2nd State, Bangalore – 560 070. Bengaluru. PAN : AABCE2943C. (Appellant) (Respondent) Appellant by : Smt.Tanmayee Rajkumar, Advocate Respondent by : Smt.Priyadarshini Besaganni, JCIT-DR Date of Pronouncement : 25.11.2021 Date of Hearing : 24.11.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed a…

M/S Mformation Software Technologies India Pvt Ltd, Bangalore vs. Office of the Commissioner of Income Tax (A)-4, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 450/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Oct 2021AY 2010-11

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A Nos. 450 & 1214/Bang/2017 Assessment years : 2010-11 & 2011-12 M/s. MFormation Software Vs. The Income Tax Officer, Technologies India Pvt. Ltd., Ward 12(1), KH No.37/11/37/28, Bangalore. Village Kapashera, CNG Station, New Delhi – 110 037. PAN: AAECM 0999F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.09.2021 Date of Pronouncement : 06.10.2021…

M/S Mformation Software Technologies India Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)-4, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 1214/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Oct 2021AY 2011-12

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A Nos. 450 & 1214/Bang/2017 Assessment years : 2010-11 & 2011-12 M/s. MFormation Software Vs. The Income Tax Officer, Technologies India Pvt. Ltd., Ward 12(1), KH No.37/11/37/28, Bangalore. Village Kapashera, CNG Station, New Delhi – 110 037. PAN: AAECM 0999F APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.09.2021 Date of Pronouncement : 06.10.2021…

DCIT, Bangalore vs. M/S Cisco Systems Bv - India Branch, Bangalore

In the result appeal filed by revenue stands partly allowed and appeal filed by assessee stands allowed

ITA 309/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Aug 2021AY 2011-12

Bench: Shri Br Baskaran & Smt. Beena Pillaiit(It)A No.309/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Rajan Vora, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No.309/Bang/2016 Assessment Year : 2011-12 The Dy. Commissioner of M/s CISCO Systems BV- Income-Tax (IT), India Branch, Circle-1(1), Brigade South Parade, Bengaluru. Vs. No.10, Mahatma Gandhi Road, Bengaluru-560 001. PAN – AACCC 4836 D APPELLANT RESPONDENT IT(IT)A No.426/Bang/2016 Assessment Year : 2011-12 M/s CISCO Systems BV- The Dy. Commissioner of India Branch, Income-Tax (IT), Brigade South Parade, Circle-1(1), No.10, Mahatma Gandhi Vs. Bengaluru. Road, Benga…