DCIT v. Hello Soft Pvt. Ltd.

32 Taxmann.com 101Reported decision2013#6980 most cited

What is DCIT v. Hello Soft Pvt. Ltd. authority for?

A 1% risk adjustment to the average margin is permissible in transfer pricing analysis. The Assessing Officer/Transfer Pricing Officer can be guided by this decision when determining risk adjustment percentages.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2022.

Also referred to as

DCIT v. Hello Soft Pvt. Ltd. · transfer pricing · risk adjustment · 1% risk adjustment · ITAT Hyderabad · average margin · TPO guidance

Judgments citing DCIT v. Hello Soft Pvt. Ltd.

Textron India Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 678/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)
Section 10ASection 143(3)Section 40

…her, the same is supported by the decision rendered by the Coordinate bench in the case of Intellinet Technologies India Pvt. Ltd. in ITA No.1237/Bang/2017 and also the decision rendered by Hyderabad bench of Tribunal in the case of Hellosoft Pvt. Ltd. (2013) 32 Taxmann.com 101. Accordingly, we do not find any infirmity in the order of TPO/AO on this issue. 25. The next issue contested by the revenue relates to computation of deduction u/s 10A of the Act. The A.O. had taken the view that the expenses deducted from export turnover cannot be deducted from the total turnover for the purpose of computation of deduct…

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

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

ITA 594/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Jan 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Sumeeth Khurana, A.RFor Respondent: Shri Sumer Singh Meena, D.R (OSD)
Section 10ASection 143(3)Section 40

…her, the same is supported by the decision rendered by the Coordinate bench in the case of Intellinet Technologies India Pvt. Ltd. in ITA No.1237/Bang/2017 and also the decision rendered by Hyderabad bench of Tribunal in the case of Hellosoft Pvt. Ltd. (2013) 32 Taxmann.com 101. Accordingly, we do not find any infirmity in the order of TPO/AO on this issue. 25. The next issue contested by the revenue relates to computation of deduction u/s 10A of the Act. The A.O. had taken the view that the expenses deducted from export turnover cannot be deducted from the total turnover for the purpose of computation of deduct…

DCIT, Bangalore vs. M/S Ntt Date Global Delivery Services, Bangalore

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

ITA 508/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Apr 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.508/Bang/2016 : Asst.Year 2011-2012 The Dy.Commissioner Of Income- M/S.Ntt Data Global Delivery Tax, Circle 5(1)(1) Services (Formerly Known As V. Bangalore. Keane India Limited) No.18 & 81/1, South End Road, Basavangudi Bangalore – 560 004. Pan : Aabck7777J. (Appellant) (Respondent) Appellant By : Ms.Neera Malhotra, Cit-Dr Respondent By : Sri.Chavali Narayan, Ca Date Of Date Of Hearing : 01.04.2021 Pronouncement : 12.04.2021 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Revenue Is Directed Against The Final Assessment Order Dated 28.01.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2011-2012. 2. The Grounds Raised Read As Follow:

For Appellant: Ms.Neera Malhotra, CIT-DRFor Respondent: Sri.Chavali Narayan, CA
Section 10ASection 143(3)Section 8Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM IT(TP)A No.508/Bang/2016 : Asst.Year 2011-2012 The Dy.Commissioner of Income- M/s.NTT Data Global Delivery tax, Circle 5(1)(1) Services (Formerly known as v. Bangalore. Keane India Limited) No.18 & 81/1, South End Road, Basavangudi Bangalore – 560 004. PAN : AABCK7777J. (Appellant) (Respondent) Appellant by : Ms.Neera Malhotra, CIT-DR Respondent by : Sri.Chavali Narayan, CA Date of Date of Hearing : 01.04.2021 Pronouncement : 12.04.2021 O R D E R Per George George K, JM : This appeal at th…

ITO, Bangalore vs. M/S Sabre Travel Technologies Private Limited, Bangalore

In the result, appeal by the Assessee and revenue are partly allowed

ITA 403/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Sept 2020AY 2011-12

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos. 403/Bang/2016 Assessment year : 2011-12 The Income Tax Officer, Vs. M/s. Sabre Travel Ward 6(1)(1), Technologies Pvt. Ltd., Bengaluru. Unit 1 & 2, Level 2, Navigator Building, ITPB, Whitefield Main Road, Bangalore – 560 066. PAN: AAICS 5777P APPELLANT RESPONDENT IT(TP)A No. 698/Bang/2016 Assessment year : 2011-12 M/s. Sabre Travel Vs. The Income Tax Officer, Technologies Pvt. Ltd., Ward 6(1)(1), Bangalore – 560 066. Bengaluru. PAN: AAICS 5777P APPELLANT RE…

Sabre Travels Technologies Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, appeal by the Assessee and revenue are partly allowed

ITA 698/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Sept 2020AY 2011-12

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

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos. 403/Bang/2016 Assessment year : 2011-12 The Income Tax Officer, Vs. M/s. Sabre Travel Ward 6(1)(1), Technologies Pvt. Ltd., Bengaluru. Unit 1 & 2, Level 2, Navigator Building, ITPB, Whitefield Main Road, Bangalore – 560 066. PAN: AAICS 5777P APPELLANT RESPONDENT IT(TP)A No. 698/Bang/2016 Assessment year : 2011-12 M/s. Sabre Travel Vs. The Income Tax Officer, Technologies Pvt. Ltd., Ward 6(1)(1), Bangalore – 560 066. Bengaluru. PAN: AAICS 5777P APPELLANT RE…

M/S Sabre Travels Technologies Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-6(1)(1), Bangalore

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

ITA 332/BANG/2018[2012-13]Status: DisposedITAT Bangalore31 Aug 2020AY 2012-13

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

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos. 203/Bang/2015 Assessment year : 2010-11 The Income Tax Officer, Vs. M/s. Sabre Travel Ward 6(1)(1), Technologies Pvt. Ltd., Bengaluru. Unit 1 & 2, Level 2, Navigator Building, ITPB, Whitefield Main Road, Bangalore – 560 066. PAN: AAICS 5777P APPELLANT RESPONDENT IT(TP)A Nos. 559 & 595/Bang/2015 & ITA No.332/Bang/2018 Assessment years : 2010-11, 2010-11 & 2012-13 M/s. Sabre Travel Vs. The Income Tax Officer, Technologies Pvt. Ltd., Ward 6(1)(1), Bangalore –…

Sabre Travel Technologies Private Limited, Bangalore vs. ITO, Bangalore

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

ITA 559/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

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

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos. 203/Bang/2015 Assessment year : 2010-11 The Income Tax Officer, Vs. M/s. Sabre Travel Ward 6(1)(1), Technologies Pvt. Ltd., Bengaluru. Unit 1 & 2, Level 2, Navigator Building, ITPB, Whitefield Main Road, Bangalore – 560 066. PAN: AAICS 5777P APPELLANT RESPONDENT IT(TP)A Nos. 559 & 595/Bang/2015 & ITA No.332/Bang/2018 Assessment years : 2010-11, 2010-11 & 2012-13 M/s. Sabre Travel Vs. The Income Tax Officer, Technologies Pvt. Ltd., Ward 6(1)(1), Bangalore –…

Sabre Travel Technologies Private Limited, Bangalore vs. ITO, Bangalore

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

ITA 595/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

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

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos. 203/Bang/2015 Assessment year : 2010-11 The Income Tax Officer, Vs. M/s. Sabre Travel Ward 6(1)(1), Technologies Pvt. Ltd., Bengaluru. Unit 1 & 2, Level 2, Navigator Building, ITPB, Whitefield Main Road, Bangalore – 560 066. PAN: AAICS 5777P APPELLANT RESPONDENT IT(TP)A Nos. 559 & 595/Bang/2015 & ITA No.332/Bang/2018 Assessment years : 2010-11, 2010-11 & 2012-13 M/s. Sabre Travel Vs. The Income Tax Officer, Technologies Pvt. Ltd., Ward 6(1)(1), Bangalore –…

ITO, Bangalore vs. M/S Sabre Travel Technologies Private Limited, Bangalore

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

ITA 203/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

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

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos. 203/Bang/2015 Assessment year : 2010-11 The Income Tax Officer, Vs. M/s. Sabre Travel Ward 6(1)(1), Technologies Pvt. Ltd., Bengaluru. Unit 1 & 2, Level 2, Navigator Building, ITPB, Whitefield Main Road, Bangalore – 560 066. PAN: AAICS 5777P APPELLANT RESPONDENT IT(TP)A Nos. 559 & 595/Bang/2015 & ITA No.332/Bang/2018 Assessment years : 2010-11, 2010-11 & 2012-13 M/s. Sabre Travel Vs. The Income Tax Officer, Technologies Pvt. Ltd., Ward 6(1)(1), Bangalore –…

DCIT, Bangalore vs. M/S Webex Communications India Pvt. Ltd., Bangalore

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 782/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Apr 2019AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT-DR
Section 143(3)Section 154

…IT(TP)A.782/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.782/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income tax, Circle -7(1)(2), Bengaluru .. Appellant v. M/s. Webex Communications India P. Ltd, No.2, North Park Road, Kumara Park East, Bengaluru 560001 .. Respondent PAN : AABCC0256A Assessee by : Shri. Rajan Vora, CA Revenue by : Smt. Neera Malhotra, CIT-DR Heard on : 27.03.2019 Pronounced on : 05.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMB…

Asst.C.I.T., Bangalore vs. M/S Momentive Performance Materials (India) Pvt. Ltd., Bangalore

In the result, the CO filed by the assessee stands partly allowed for statistical purposes

ITA 385/BANG/2016[2011-12]Status: DisposedITAT Bangalore08 Dec 2017AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Lalit Kumar

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER IT(TP)A No. 385/Bang/2016 Assessment Year :2011-12 M/s. Momentive Performance Materials (India) Pvt. Ltd., The Assistant Commissioner of Survey No. 9, Electronic City Income Tax, (West), Vs. Circle – 4 (1) (2), Hosur Road, Bangalore. Bangalore – 560 100. PAN: AAACG 9931F APPELLANT RESPONDENT C.O. No. 10/Bang/2017 (in IT(TP)A No. 385/Bang/2016) Assessment Year :2011-12 M/s. Momentive Performance Materials (India) Pvt. Ltd., Survey No. 9, Electronic City The Assista…

DCIT, Bangalore vs. Obopay Mobile Technology India Pvt. Ltd., Bangalore

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

ITA 553/BANG/2016[2011-12]Status: DisposedITAT Bangalore28 Apr 2017AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri G.R. Reddy, CIT(DR)(ITAT)-1
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.238/Bang/2016 Assessment year : 2011-12 M/s. Obopay Mobile Technology Vs. The Deputy Commissioner of India Private Ltd., Income Tax, Enzyme JNC Business Center, Circle 5(1)(2), 2nd Floor, MPK Mansion, Bangalore. No.18, Guava Garden, 5th Block, Koramangala, Bengaluru – 560 095. PAN: AAACO 9074H APPELLANT RESPONDENT IT(TP)A No.553/Bang/2016 Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s. Obopay Mobile Technology Income Tax, India Private Ltd., Cir…

ITO 10(3)(4), Mumbai vs. Keystone Solution P. Ltd, Mumbai

In the result, appeal stands partly allowed for statistical purpose

ITA 4508/MUM/2011[2005-06]Status: DisposedITAT Mumbai19 Oct 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri M. MuzaliFor Respondent: Shri N.K. Chand
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.4508/Mum./2011 (Assessment Year : 2005–06) Income Tax Officer Ward–10(3)(4) Aayakar Bhawan ……………. Appellant 101, M.K. Road, Mumbai v/s M/s. Keystone Solution P. Ltd. Block no.48, DEF Godrej Industries Complex Pirojshshnagar Gate no.4 ……………. Respondent Eastern Express Highway Vikhroli (E), Mumbai 400 079 PAN – AACCS7667Q Revenue by : Shri N.K. Chand Assessee by : Shri M. Muzali Date of Hearing – 21.07.2016 Date of Order – 19.10.2016 O R D E R PER SAKTIJIT DEY, J.M.…

DCIT, Bangalore vs. M/S Lm Wind Power Technologies India Pvt. Ltd., Bangalore

In the result, the appeal of the Department is dismissed

ITA 289/BANG/2016[2011-12]Status: DisposedITAT Bangalore08 Sept 2016AY 2011-12

Bench: Smt. Asha Vijayaraghavanshri Inturi Rama Raoit(Tp)A No.289/Bang/2016 (Asst. Year – 2011-2012) The Dy. Commissioner Of Income-Tax, Circle-4(1)(1), Bangalore. . Appellant Vs. M/S Lm Wind Power Technologies India Pvt. Ltd., No.302, Rmz Infinity, Tower ‘B’ 3Rd Floor, Old Madras Road, Bangalore-560 016. . Respondent Appellant By : Shri Gr Reddy, Cit Respondent By : Shri T Suryanarayana, Advocate Date Of Hearing : 8-9-2016 Date Of Pronouncement : 8-9-2016 O R D E R

For Appellant: Shri GR Reddy, CITFor Respondent: Shri T Suryanarayana, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.289/Bang/2016 (Asst. Year – 2011-2012) The Dy. Commissioner of Income-tax, Circle-4(1)(1), Bangalore. . Appellant Vs. M/s LM Wind Power Technologies India Pvt. Ltd., No.302, RMZ Infinity, Tower ‘B’ 3rd Floor, Old Madras Road, Bangalore-560 016. . Respondent Appellant by : Shri GR Reddy, CIT Respondent by : Shri T Suryanarayana, Advocate Date of Hearing : 8-9-2016 Date of Pronouncement : 8-9-2016 O R D E R PER A SHA VIJAYARAGHAVAN, JUDICIAL MEMBER : T…

Mercedes- Benz Research & Development India Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, assessee's appeal as well as revenue’s appeal are partly allowed

ITA 291/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Jun 2016AY 2010-11

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT (LTU) (D.R)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.291/Bang/2015 (Assessment Year : 2010-11) M/s. Mercedes-Benz Research & Vs. Assistant Commissioner of Development India Pvt. Ltd., Income Tax, Whitefield Palms Plot No.9 & 10, Circle 4(1)(2), Bangalore. EPIP Zone, Phase 1, Whitefield Road, Bangalore-560 066 PAN AAACD 6261B Appellant Respondent. I.T.(T.P) A. No.427/Bang/2015 (Assessment Year : 2010-11) (By Revenue) Assessee By : Shri Nageswar Rao, Advocate. Revenue By : Shri Muzaffar Hussain, CIT (LTU) (…

Parametric Technology(India) Pvt.Ltd., Bangalore vs. DCIT Cr5(1) (2), Bangalore

In the result, the assessee's appeal for Assessment Year 2010-11 is partly allowed for statistical purposes

ITA 226/BANG/2015[2010-2011]Status: DisposedITAT Bangalore28 Oct 2015AY 2010-2011

Bench: Shri Vijaypal Rao & Shri Jason P. Boazi.T. (T.P) A. No.145/Bang/2015 (Assessment Year : 2010-11) Dy. Commissioner Of Income Tax, Vs. M/S. Parametric Technology (India) Circle 5(1)(2), Bangalore. Pvt. Ltd., 4Th Floor, Phoenix Towers, 16, Museum Road, Bangalore-560 025 Pan Aabcp 2629J Appellant Respondent. I.T. (T.P) A. No.226/Bang/2015 (Assessment Year : 2010-11) (By Assessee) Assessee By : S/Shri Ajith Tolani & Darpan Kirpalani, C.As. Revenue By : Dr.P.K. Srihari, Addl. Cit (D.R.) Date Of Hearing : 04.09.2015. Date Of Pronouncement : 28.10.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These Are Cross Appeals, By The Assessee & Revenue, Directed Against The Order Of Assessment For Assessment Year 2010-11 Passed Under Section 143(3) Rws 144C Of The Income Tax Act, 1961 (In Short 'The Act') In Pursuance Of The Directions Of The Dispute Resolution Panel (‘Drp’) Issued Under Section 144C(5) Of The Act Vide Order Dt.28.11.2014. 2. The Facts Of The Case, Briefly, Are As Under :-

For Appellant: S/shri Ajith Tolani & Darpan Kirpalani, C.AsFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 143(1)Section 143(3)Section 144C(5)Section 92CSection 92C(3)(c)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T. (T.P) A. No.145/Bang/2015 (Assessment Year : 2010-11) Dy. Commissioner of Income Tax, Vs. M/s. Parametric Technology (India) Circle 5(1)(2), Bangalore. Pvt. Ltd., 4th Floor, Phoenix Towers, 16, Museum Road, Bangalore-560 025 PAN AABCP 2629J Appellant Respondent. I.T. (T.P) A. No.226/Bang/2015 (Assessment Year : 2010-11) (By Assessee) Assessee By : S/shri Ajith Tolani & Darpan Kirpalani, C.As. Revenue By : Dr.P.K. Srihari, Addl. CIT (D.R.) Date of Hearing : 04.09.2015.…

DCIT v. Hello Soft Pvt. Ltd. (32 Taxmann.com 101) — Cited in 16 Judgments | BharatTax