DCIT v. Global

86 Taxmann.com 197Reported decision2017#21505 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Judgments citing DCIT v. Global

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. 24/7 Customer Private Limited, Bangalore

In the result, the appeal filed by the revenue stands partly allowed for statistical purposes

ITA 228/BANG/2020[2005-06]Status: DisposedITAT Bangalore30 Jun 2022AY 2005-06

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 228/Bang/2020 Assessment Year : 2005-06 M/S. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner Of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. Pan: Aaacz1014A Appellant Respondent : Shri Jeepan Nagpal & Mrs. Assessee By Pallavi Sharma, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 17-05-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Revenue Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For A.Y. 2005- 06 On Following Grounds Of Appeal: “Grounds Of Appeal & Question Of Law: A) The Learned Cit(A) Has Erred In Law & In Fact Seeking Exact Comparability Under Tnnm?

For Respondent: Shri Jeepan Nagpal & Mrs

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 228/Bang/2020 Assessment Year : 2005-06 M/s. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. PAN: AAACZ1014A APPELLANT RESPONDENT : Shri Jeepan Nagpal & Mrs. Assessee by Pallavi Sharma, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 17-05-2022 Date of Pronouncement : 30-06-2022…

M/S. Ihs Global Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru

In the result, appeal of the assessee is partly allowed

ITA 2550/BANG/2018[2012-13]Status: DisposedITAT Bangalore17 Sept 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2550/Bang/2018 Assessment Year : 2012-13 M/S. Ihs Global Private Limited Vs. The Deputy Commissioner Of Income Tax, (Formerly Known As Ihs Parts Managements Circle -3(1)(1), Private Limited), Bengaluru. 3Rd Floor, Plot No.13, 14 & 15, Industrial Area, Hoodi Village, Krishnarajapuram, Bengaluru – 560 066. Pan : Aabci 4372 D Appellant Respondent Appellant By : Shri. Sumeet Khurana, Ca Respondent By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 16.09.2021 Date Of Pronouncement : 17.09.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 12.07.2018 Of Cit(A)-3, Bengaluru, Passed Relating To Assessment Year 2012-13. In This Appeal, The Assessee Has Challenged The Order Of The Cit(A) Whereby The Cit(A) Partly Allowed The Appeal Of The Assessee In Respect Of An Addition Of Rs.8,41,79,785/- Made By The Transfer Pricing Officer (Tpo) On Account Of Determination Of Arm’S Length Price (Alp) In Respect Of An International Transaction Of Rendering Information Technology Enabled Services (Ites) By The Assessee To Its Associated Enterprise (Ae).

For Appellant: Shri. Sumeet Khurana, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

…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.2550/Bang/2018 Assessment Year : 2012-13 M/s. IHS Global Private Limited Vs. The Deputy Commissioner of Income Tax, (formerly known as IHS Parts Managements Circle -3(1)(1), Private Limited), Bengaluru. 3rd Floor, Plot No.13, 14 and 15, Industrial Area, Hoodi Village, Krishnarajapuram, Bengaluru – 560 066. PAN : AABCI 4372 D APPELLANT RESPONDENT Appellant by : Shri. Sumeet Khurana, CA Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru Date of hearing…

DCIT, Bangalore vs. M/S Textron India Pvt.. Ltd., Bangalore

In the result, the assessee's appeal and revenue’s appeal is partly allowed for statistical purposes and C

ITA 104/BANG/2015[2010-11]Status: DisposedITAT Bangalore19 Mar 2020AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.104/Bang/2015 (Assessment Year: 2010-11) Dy. Commissioner Of Income Tax, Circle 5(1)(1), Bangalore. ….Appellant Pan Vs. M/S. Textron India Pvt. Ltd., No.12/1, Global Village, Rvce Post, Mylasandra, Off Mysore Road, Bangalore-560 059 ……Respondent. Pan Aacct 0118M C.O No.80/Bang/2015 (In It(Tp)A No.104/Bang/2015) (Assessment Year: 2010-11) (By Assessee) It(Tp)A No.223/Bang/2015 (Assessment Year : 2010-11) (By Assessee) Assessee By: Shri Sumeet Khurana, C.A. Revenue By: Ms. Neera Malhotra, Cit (D.R)

For Appellant: Shri Sumeet Khurana, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)

Section 143(2)Section 143(3)Section 80ISection 92C

…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(TP)A No.104/Bang/2015 (Assessment Year: 2010-11) Dy. Commissioner of Income Tax, Circle 5(1)(1), Bangalore. ….Appellant PAN Vs. M/s. Textron India Pvt. Ltd., No.12/1, Global Village, RVCE Post, Mylasandra, Off Mysore Road, Bangalore-560 059 ……Respondent. PAN AACCT 0118M C.O No.80/Bang/2015 (In IT(TP)A No.104/Bang/2015) (Assessment Year: 2010-11) (By Assessee) IT(TP)A No.223/Bang/2015 (Assessment Year : 2010-11) (By Assessee) Assessee By: Shri Sum…

Asst.C.I.T., Bangalore vs. M/S Anz Support Services India Private Ltd., Bangalore

In the result, the revenue’s appeal is partly allowed for statistical purposes and C

ITA 40/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Feb 2020AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(T.P)A No.40/Bang/2016 (Assessment Year: 2011-12) Asst. Commissioner Of Income Tax, Circle 1(1)(1), Bangalore. ….Appellant Pan Aagca 5549M Vs. M/S. Anz Support Services India Pvt. Ltd., Encalyptus, Manyata Embassy Business Park-Sez, Orr, Nagavara & Rachenahalli Vill. K.R.Puram Hobli, Bangalore-560 045. ……Respondent. C.O. No.35/Bang/2016 ( In It(T.P)A No.40/Bang/2016) (Assessment Year: 2011-12) (By Assessee) Assessee By: Shri Keerthi Narayan, C.A. Revenue By: Ms. Neera Malhotra, Cit (D.R)

For Appellant: Shri Keerthi Narayan, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)

Section 10ASection 143(2)Section 143(3)Section 144C(5)Section 92BSection 92C

…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.40/Bang/2016 (Assessment Year: 2011-12) Asst. Commissioner of Income Tax, Circle 1(1)(1), Bangalore. ….Appellant PAN AAGCA 5549M Vs. M/s. ANZ Support Services India Pvt. Ltd., Encalyptus, Manyata Embassy Business Park-SEZ, ORR, Nagavara & Rachenahalli Vill. K.R.Puram Hobli, Bangalore-560 045. ……Respondent. C.O. No.35/Bang/2016 ( In IT(T.P)A No.40/Bang/2016) (Assessment Year: 2011-12) (By Assessee) Assessee By: Shri Keerthi Narayan, C.A.…