DCIT v. Electronics for Imaging India P. Ltd.

Q: How many judgments cite DCIT v. Electronics for Imaging India P. Ltd.?

51 judgments on BharatTax cite DCIT v. Electronics for Imaging India P. Ltd. (70 Taxmann.com 299), spanning 2016 to 2023.

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.

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

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

ITO, Bangalore vs. M/S Emulex Communications Pvt. Ltd., Bangalore

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

ITA 152/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…

Deputy Commissioner of Income Tax, Circle-2(1)(1), Bengaluru vs. M/S. Csg Systems International Private Limited, Bengaluru

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2643/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jul 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate

Section 250Section 253Section 92C(3)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. CSG Systems International (India) Private Limited, [Formerly known as The Deputy Independent Technology Commissioner of Income ITA No. Systems (India) Pvt. Ltd.], Tax, 2010-11 2026/Bang/2017 Divyasree Towers, 4th Floor, Circle 11 (3), No. 55, Guruppanna Palya, Bangalore. Madivala Range, Bangalore – 560 029. PAN: AABCI2954B M/s. CSG Systems International (India) IT(TP)A Nos. 2010-11 Private Limited, 2642/Bang…

Deputy Commissioner of Income Tax, Circle-2(1)(1), Bengaluru vs. M/S. Csg Systems International Private Limited, Bengaluru

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2642/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate

Section 250Section 253Section 92C(3)(a)

Csg Systems International India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-11(3), Bangalore

In the result, the appeal of the revenue for Assessment Year 2011-12 is also dismissed

ITA 2026/BANG/2017[2010-11]Status: DisposedITAT Bangalore31 Jul 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri K.R. Vasudevan, Advocate

Section 250Section 253Section 92C(3)(a)

M/S Trident Microsystems India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 572/BANG/2015[2010-11]Status: DisposedITAT Bangalore26 Jul 2019AY 2010-11

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

For Appellant: Shri Suresh Muthukrishnan, C.AFor Respondent: Miss Neera Malhotra, CIT (DR)

Section 143(3)

…issue and perused the record. We noticed that the coordinate bench of Tribunal, in the case of Applied Material India Pvt. Ltd. (supra), has followed the decision rendered by another coordinate bench in the case of DCIT Vs. Electronics for Imaging Pvt. Ltd., (70 Taxmann.com 299 Bangalore). We noticed that the coordinate bench has held both the above companies are liable to be excluded for the year under IT(TP)A No.572/Bang/2015 Page 4 of 9 consideration. For the sake of convenience, we extract below relevant observations made in the order passed by co-ordinate bench in the case of Applied Material India Pvt. Lt…

Citrix Systens India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed in the terms indicated above

ITA 318/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Dec 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Uma Shankar Gautam, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT (DR-I)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No. 318/Bang/2016 Assessment Year :2011-12 M/s. Citrix Systems India Pvt. Ltd., The Deputy Commissioner Prestige Dynasty, Ground of Income Tax, Floor, vs. Central Circle – 2 (1) (1), 33/2, Ulsoor Road, Bangalore. Bangalore – 560 042. PAN: AAACP9889R APPELLANT RESPONDENT Appellant by : Shri Uma Shankar Gautam, Advocate Respondent by : Shri C.H. Sundar Rao, CIT (DR-I) Date of hearing : 06.12.2018 Date of Pronouncement : 31.12.2018 O R D E R Per Shri A.K.…

DCIT, Bangalore vs. M/S Intellectual Venture India Consulting Pvt. Ltd., Bangalore

In the result, the appeal by the Assessee is allowed, while the appeal by the revenue is dismissed

ITA 161/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Oct 2017AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S. Raghunathan, C.AFor Respondent: Shri G.R. Reddy, CIT (D.R)

Section 143(3)Section 144CSection 92Section 92C

…omparable with a company providing support services. In coming to the above conclusion the Tribunal relied on the decision of ITAT Bangalore Bench in the case of DCIT Vs. Electronics for imaging India Pvt. Ltd. IT (TP) A.No.212/Bang/2015 for AY 2010-11 (2016) 70 Taxmann.com 299 (Bangalore-Trib.). In the said decision rendered in the case of Electronics for imaging India pvt. Ltd. (supra), Sales and marketing support services were rendered by the Assessee and it was held that ABEC was deriving income from holding exhibitions and events and 4 IT(T.P)A Nos.161 & 237/Bang/2015 therefore was not to be compared with su…

Misys Software Solutions (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeals of the assessee as well as revenue are

ITA 491/BANG/2015[2010-11]Status: DisposedITAT Bangalore19 May 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sharath Rao, CAFor Respondent: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. (T.P) A. No.491/Bang/2015 (Assessment Year : 2010-11) M/s. Misys Software Solutions (India) Pvt. Ltd., Bagmane Constellation Business Park, 4 to 6th Floors, Virgo Buldg. ORR, Doddenekkundi, Marathahalli, Bangalore-37. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 4(1)(2), Bangalore. ….. Respondent. I.T. (T.P) A. No.174/Bang/2015 (Assessment Year : 2010-11) (By Revenue) Assessee By : Shri Sharath Rao, CA Revenue By : Ms. Neera Malhotra, CIT (DR) (…

M/S.Aptean Software India Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, the assessee’s appeal is allowed

ITA 1826/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Apr 2017AY 2012-13

Bench: Shri. Vijay Pal Rao

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. G. R. Reddy, CIT –DR-I

Section 143(3)Section 92C

…IT(TP)A.1826/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T(TP).A No.1826/Bang/2016 (Assessment Year : 2012-13) M/s. Aptean Software India P. Ltd, (Formerly CDC Software India P. Ltd), Level-5 (8th floor), Golden Heights, No.1/2, 59th C Cross, 4th M Block, Rajajinagar, Bengaluru 560 010 .. Appellant PAN : AACCP7154M v. Deputy Commissioner of Income-tax, Circle -1(1)(2)Ward – 14(5), Bengaluru .. Respondent Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. G. R. Reddy,…

Asst. CIT, Bangalore vs. M/S Cgi Information Systems & Management Consultant Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is dismissed and the

ITA 346/BANG/2015[2010-11]Status: DisposedITAT Bangalore26 Oct 2016AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. G. R. Reddy, CIT (DR)-I

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP) No.346/Bang/2015 (Assessment year: 2010-11) ACIT, Circle-2(1)(1), 5th Floor, No. 14/7, R. P. Bhavan, … Appellant Nrupathunga Road, Bangalore Vs. M/s. CGI Information System & Management … Respondent Consultant Pvt. Ltd., 95/1, 95/2, Electronic City, Phase-I(West), Bangalore – 560 100. PAN : AAACI1994C C.O. No. 110/B/2015 [in IT(TP) No.346/Bang/2015] (Assessment year: 2010-11) M/s. CGI Information System & Management Consultant Pvt. Ltd., 95/1, 95/2, ……

DCIT, Bangalore vs. M/S Applied Materials India Pvt. Ltd., Bangalore

In the result, the cross objection of the assessee is dismissed

ITA 180/BANG/2015[2010-11]Status: DisposedITAT Bangalore26 Aug 2016AY 2010-11

Bench: Shri A. K. Garodia & Smt. Asha Vijayaraghavan

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. R. Reddy, CIT

Section 143(3)Section 144CSection 144C(8)Section 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER IT (TP) A No.180(Bang) 2015 (Assessment year 2010-11) The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore Appellant Vs M/s Applied Materials India Pvt. Ltd., Unit-5, 3rd Floor, Explorer Building, Intl. Tech Park, Whitefield, Bangalore Pan No.AAECA2635C Respondent And C.O.No.108(B)/2015 (Assessment year 2010-11) (By Assessee) Revenue by: Shri G. R. Reddy, CIT Assessee by: Shri Arvind Sonde, Advocate Date of hearing : 14-07-2016 Date of p…