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.

Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore vs. M/S Huawei Technologies India Pvt Ltd, Bangalore

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

ITA 2140/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Pvt Ltd, Bangalore vs. Income Tax Officer Ward-11(2), Bangalore

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

ITA 2051/BANG/2017[2010-11]Status: DisposedITAT Bangalore04 Aug 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

Huawei Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1940/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Aug 2021AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Alasser Rampurawala, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Appeal Nos. & Assessment Appellant Respondent Years IT(TP)A No. M/s. Huawei Technologies ACIT, 1940/Bang/2017 India Pvt. Ltd., Circle - 3(1)(2), 2013-14 Sy. No.37, 46, 45/3, 45/4 ETC, Bengaluru. KNo.1540, Divyashree Technopark, Near EPIP Industrial Area, Kundalahalli Village, Bengaluru – 560 037. PAN : AAACH 8599 L ACIT, M/s. Huawei Technologies 2010-11 Circle - 3(1)(2), India Pvt. Ltd., Bengaluru. Bengaluru – 560 037. PAN : AAACH 8599 L M/s. Huawei Technologies ITO,…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, both the appeals are partly allowed

ITA 639/BANG/2016[]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…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 No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

M/S Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, both the appeals are partly allowed

ITA 637/BANG/2016[20101-11]Status: DisposedITAT Bangalore03 Aug 2021

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.637/Bang/2016 Assessment Year : 2010-11 M/S. Dell International Services The Joint Commissioner Of Vs. India Pvt. Ltd., Income Tax (Ltu), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, Varthur Hobli, Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent It(Tp)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner Of Vs. M/S. Dell International Services Income Tax (Ltu), India Pvt. Ltd., Bengaluru. Bengaluru-560 071. Pan : Aaach 1925 Q Appellant Respondent Revenue By : Shri. Muzzafar Hussain, Cit(Dr)(Itat), Bangalore Assessee By : Shri. T.Suryanarayana, Advocate Date Of Hearing : 29.07.2021 Date Of Pronouncement : 03.08.2021 O R D E R Per N. V. Vasudevan: It(Tp)A No.637/Bang/2016 Is An Appeal By The Assessee While It(Tp)A No.639/Bang/2016 Is An Appeal By The Revenue. Both The Appeals Are Directed Against The Final Assessment Order Dated 29.01.2016 Of Jcit, Ltu Unit, Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) In Relation To Assessment Year 2010-11. It(Tp)A Nos.637 & 639/Bang/2016 Page 2 Of 21

For Appellant: Shri. T.Suryanarayana, AdvocateFor Respondent: Shri. Muzzafar Hussain, CIT(DR)(ITAT), Bangalore
Section 143(3)

…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 No.637/Bang/2016 Assessment Year : 2010-11 M/s. Dell International Services The Joint Commissioner of Vs. India Pvt. Ltd., Income Tax (LTU), 12/1A, 12/2A, 13/1A, Diyashree Bengaluru. Greens, Challaghatta Village, varthur Hobli, Bengaluru-560 071. PAN : AAACH 1925 Q APPELLANT RESPONDENT IT(TP)A No.639/Bang/2016 Assessment Year : 2010-11 The Joint Commissioner of Vs. M/s. Dell International Services Income Tax (LTU), India Pvt. Ltd., Bengaluru. Bengaluru-560…

M/S Microship Technology India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 323/BANG/2019[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Smt. Tanmay Rajkumar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(3)Section 254Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 Microchip Technology India The Dy. Commissioner of Pvt. Ltd., Income-Tax, Plot No.149-B EPIP Phase Circle-4(1)(2), Industrial Area, Vs. Bengaluru. Whitefield, Bengaluru-560 066. PAN – AABCM 9868 J APPELLANT RESPONDENT Assessee by : Smt. Tanmay Rajkumar, Advocate Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 10-03-2021 Date of Pronouncement : 14-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by ass…

Analog Devices India Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 38/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.38/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Darpan Kirpalani, AdvocateFor Respondent: Shri Kannan Narayanan, JCIT
Section 250

…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.38/Bang/2015 Assessment Year : 2010-11 M/s Analog Devices India Pvt. The Dy. Commissioner of Ltd., Income-Tax, Salarpuria Nova, No.1, Circle -1(1)(1), Varthur Road, Vs. Bangalore. Nagavarapalya, Old Madras Road, Bengaluru-560 093. PAN – AABCA 1873 F APPELLANT RESPONDENT IT(TP)A No.58/Bang/2015 Assessment Year : 2010-11 The Dy. Commissioner of M/s Analog Devices India Income-Tax, Pvt. Ltd., Circle -1(1)(1), Salarpuria Nova, No.1, Bangalore. Vs. Varthur Road,…

DCIT, Bangalore vs. M/S Core Objects India Pvt. Ltd., Bangalore

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

ITA 517/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Apr 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Smt. Tanmayee Rajkumar
Section 10ASection 143Section 144CSection 144C(13)Section 194JSection 40Section 9(1)(iv)

…ubmitted that, this comparable is not functionally similar with that of assessee, as they are involved in software products as has been observed by coordinate bench of this Tribunal in case of DCIT vs Electronics for Imaging India Pvt.Ltd., reported in (2016) 70 Taxmann.com 299 for assessment year 2010-11, and various other decisions in support of her contentions. 52. On the contrary, the Ld.CIT.DR relied on orders passed by authorities below. 53. We have perused submissions advanced by both sides in light of records placed before us. 54. Decision of coordinate bench of this Tribunal in case of Autodesk India Pvt…

M/S Verifone India Technology Pvt Ltd, Bangalore vs. Income Tax Officer Ward-12(2), Bangalore

In the result appeal filed by revenue stands dismissed

ITA 3087/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Mar 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT
Section 92C

…en otherwise these comparables are not functionally similar with that of assessee as they are involved in software products as has been observed by coordinate bench of this Tribunal in case of DCIT vs Electronics for Imaging India Pvt.Ltd., reported in (2016) 70 Taxmann.com 299 for assessment year 2010-11, and various other decisions in support of this contention. 18. On the contrary, the Ld.Sr.DR relied on orders passed by the Ld.CIT(A). 19. We have perused submissions advanced by both sides in light of records placed before us. 20. Decision of coordinate bench of this Tribunal in case of Autodesk India Pvt. Ltd…

Income Tax Officer, Bangalore vs. M/S. Ariba Technologies India (P) Ltd, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 536/BANG/2017[2010-11]Status: DisposedITAT Bangalore11 Mar 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Shri Pradeep Kumar, CIT(DR)For Respondent: Shri Aliasgar Rampurawala, C.A
Section 10ASection 133(6)

…mitted that, these comparables are not functionally similar with that of assessee as they are involved in software products as has been observed by coordinate bench of this Tribunal in case of DCIT vs Electronics for Imaging India Pvt.Ltd., reported in (2016) 70 Taxmann.com 299 for assessment year 2010-11, and various other decisions in support of his contentions. 16. We have perused submissions advanced by both sides in light of records placed before us. 16.1 Decision of coordinate bench of this Tribunal in case of Autodesk India Pvt. Ltd., vs DCIT reported in (2018) 96 Taxmann.com 263 has analysed every conflic…

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. Citrix Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(2), Bangalore

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

ITA 2513/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Mar 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran, Accoutant Member It(Tp)A No.2513/Bang/2019 Assessmentyear: 2010-11

For Appellant: Shri Rishi Harlalka, A.RFor Respondent: Shri PriyadarshiMisra, D.R
Section 92C

…IT(TP)A No.2513/Bang/2019 M/s. Citrix Systems (India) Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(TP)A No.2513/Bang/2019 AssessmentYear: 2010-11 M/s. Citrix Systems India Private Limited Prestige Dynasty Deputy Commissioner of #33/2, Ulsoor Road Vs. Income-tax Circle-11(2) Bangalore-560 042 Bengaluru PAN NO :AAACP9889R APPELLANT RESPONDENT Appellant by : Shri Rishi Harlalka, A.R. Respondent by : Shri PriyadarshiMisra, D.R. Date of Hearing : 18.02.2020 Date of Pronouncement : 20.03.2020 O R D E R…

M/S Broadcom Communications Technologies Private Limited, Bangalore vs. Additional Commissioner of Income Tax Special Range-1, Bangalore

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

ITA 349/BANG/2019[2010-11]Status: DisposedITAT Bangalore17 Mar 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 349/Bang/2019 Assessment Year: 2010-11

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

…IT TP A 349 OF 2019 M/s. LSI India Research & Development Private Limited Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 349/Bang/2019 Assessment Year: 2010-11 M/s. LSI India Research & Development Private Limited (in the case of erstwhile Broadcom Communications Technologies Private Limited, since merged) Deputy Commissioner of S1, Wipro Electronic City Income-tax, Circle 4(1)(1) Vs. Special Economic Zone Bangalore Doddathogur Village Begur Hobli Electronic City, Bangalore-560 100 PAN NO :…

M/S Software Paradigms Infotech Private Limited, Mysore vs. JCIT, Mysore

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

ITA 599/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Feb 2020AY 2010-11
For Appellant: Shri G. S. Prasanth, C. AFor Respondent: Ms. Neera Malhotra, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T. (T.P.) A. No. 454/Bang/2015 (Assessment Year: 2010 – 11) ACIT, Circle – 1 (1), Mysuru. …. Appellant. Vs. M/s. Software Paradigms Infotech Pvt. Ltd., No. 316 – 318, Spicity, Hebbal Industrial Area, Mysuru – 570016 PAN : AALCS7583C ….. Respondent. AND I.T. (T.P.) A. No. 599/Bang/2015 (Assessment Year: 2010 – 11) M/s. Software Paradigms Infotech Pvt. Ltd., No. 316 – 318, Spicity, Hebbal Industrial Area, Mysuru – 570016 PAN : AALCS7583C …. Appellant. Vs. ACIT, Circle…

Asst. C..I.T., Mysore vs. M/S Software Paradigms Infotech Pvt. Ltd., Mysore

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

ITA 454/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Feb 2020AY 2010-11
For Appellant: Shri G. S. Prasanth, C. AFor Respondent: Ms. Neera Malhotra, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T. (T.P.) A. No. 454/Bang/2015 (Assessment Year: 2010 – 11) ACIT, Circle – 1 (1), Mysuru. …. Appellant. Vs. M/s. Software Paradigms Infotech Pvt. Ltd., No. 316 – 318, Spicity, Hebbal Industrial Area, Mysuru – 570016 PAN : AALCS7583C ….. Respondent. AND I.T. (T.P.) A. No. 599/Bang/2015 (Assessment Year: 2010 – 11) M/s. Software Paradigms Infotech Pvt. Ltd., No. 316 – 318, Spicity, Hebbal Industrial Area, Mysuru – 570016 PAN : AALCS7583C …. Appellant. Vs. ACIT, Circle…

Lockheed Martin India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1701/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Feb 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2010-11]

For Appellant: Shri Sumit Mangal, AdvFor Respondent: Shri Dinesh Antil, Sr. DR
Section 143(3)

…the very outset, we have to state that considering the activities of this company, vis a vis those of the appellant, this company cannot be considered as a good comparable. For this reason, ITAT Bangalore in the case of Electronics for Imaging India [P] Ltd 70 Taxmann.com 299, has excluded this company by holding as under: “41. The assessee objected against inclusion of this company in the list of comparables on the ground that this company is engaged in providing payroll process services and therefore it is functionally different. In support of its contention, the assessee referred to Notes to the Accounts w…

M/S Verisign Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(5), Bangalore

In the result, the revenue’s appeal is dismissed

ITA 2532/BANG/2017[2010-11]Status: DisposedITAT Bangalore15 Nov 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(T.P) A. No.2532/Bang/2017 (Assessment Year: 2010-11) M/S.Verisign Services Vs. Dy. Commissioner Of India Private Limited, Income Tax, No.52, 3Rd Floor, Circle 12(5), 100 Ft. Road, Bangalore. Koramangala, Bangalore-560 034 Pan: Aaacl8712L (Appellant) (Respondent)

For Appellant: Shri Umashankar Gautam, AdvocateFor Respondent: Shri C.H.Sundar Rao, CIT (D.R)
Section 10ASection 143(1)Section 143(2)Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(T.P) A. No.2532/Bang/2017 (Assessment Year: 2010-11) M/s.Verisign Services Vs. Dy. Commissioner of India Private Limited, Income Tax, No.52, 3rd Floor, Circle 12(5), 100 Ft. Road, Bangalore. Koramangala, Bangalore-560 034 PAN: AAACL8712L (Appellant) (Respondent) IT(T.P) A. No.2511/Bang/2017 (Assessment Year: 2010-11) (By Revenue) Assessee By: Shri Umashankar Gautam, Advocate. Revenue By: Shri C.H.Sundar Rao, CIT (D.R) Date of Hearing : 26.09.20…

Emulex Communications Private Limited, Bangalore vs. ITO, Bangalore

In the result, appeal by the assessee and the Revenue are partly allowed

ITA 230/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodiait(Tp)A Nos. & Appellant Respondent Assessment Year 230/Bang/2015 M/S. Emulex Communications Income-Tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3Rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. Pan : Aacca 9990 L 152/Bang/2015 Income-Tax Officer, M/S. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. Pan : Aacca 9990 L Revenue By : Shri. C. H. Sundar Rao, Cit-Dr(Itat)(Bengaluru) Assessee By : Shri. T. Suryanarayana, Advocate Date Of Hearing : 06.11.2019 Date Of Pronouncement : 08.11.2019 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR(ITAT)(Bengaluru)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER IT(TP)A Nos. and Appellant Respondent Assessment year 230/Bang/2015 M/s. Emulex Communications Income-tax Officer, 2010-11 Pvt. Ltd., Ward – 2(1)(4), Millenium Towers-C, 3rd Floor, Bengaluru. ‘The Millenia’ 1 & 2, Murphy Road, Ulsoor, Bengaluru – 560 008. PAN : AACCA 9990 L 152/Bang/2015 Income-tax Officer, M/s. Emulex Communications 2010-11 Ward – 2(1)(4), Pvt. Ltd., Bengaluru. Bengaluru – 560 008. PAN : AACCA 9990 L Revenue by : Shri. C. H. Sundar Rao, CIT-DR(ITAT)(B…