DCIT v. LSI India Research Pvt.Ltd.

83 Taxmann.com 357High Court2017#16162 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

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Judgments citing DCIT v. LSI India Research Pvt.Ltd.

Assistant Commissioner of Income Tax, Bangalore vs. Nvidia Graphics Pvt Ltd, Bangalore

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

ITA 736/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Aug 2021AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2011 – 12

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Shri Pradeep Kumar, CIT
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011 – 12 The Asst. Commissioner of M/s Nvidia Graphics Pvt. Income-tax, Ltd., Circle-5(1)(1), No.C-1, Jacaranda Wing-A, Bengaluru. Vs. Outer Ring Road, Manyata Embassy Business Park, Bengaluru-560 045. APPELLANT RESPONDENT IT(TP)A No.801/BANG/2017 Assessment Year : 2011 – 12 M/s Nvidia Graphics Pvt. The Commissioner of Ltd., Income-tax (Appeals)-5, No.C-1, Jacaranda Wing-A, Bengaluru. Outer Ring Road, Vs. . Manyata Embassy Business Park, Bengaluru-…

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…

DCIT, Bangalore vs. M/S Broadcom Communication Technologies Pvt. Ltd., Bangalore

In the result appeal filed by revenue stands dismissed

ITA 482/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Oct 2020AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.482/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Sharath Rao, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144C(13)

…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.482/Bang/2016 Assessment Year : 2011-12 The Dy. Commissioner of M/s LSI India Research & Income Tax, Development Pvt. Ltd., Circle-1(1)(2), (earlier known as M/s Bengaluru. Vs. Broadcom Communications Tech Pvt. Ltd.,) S1, Wipro Electronic City, Special Economic Zone, Doddathogur Village, Begur Hobli, Electronic City, Bengaluru-560 100. PAN – AACCB 8136 B. APPELLANT RESPONDENT CO No.7/Bang/2017 Assessment Year : 2011-12 The Dy. Commissioner of M/s LSI India…

Broadcom Communication Technologies Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal is partly allowed

ITA 704/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Oct 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Bijay Kumar Panda, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92(1)Section 92ASection 92B(1)

…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 No.704/Bang/2016 Assessment year: 2011-12 LSI India Research & Development Vs. The Deputy Commissioner India Private Limited, of Income Tax, [Erstwhile Broadcom Communications Circle 4(1)(1) Technologies Private Ltd. since merged], [formerly Circle 1(2)(2)], S1, Wipro Electronic City, Bangalore – 560 095. Special Economic Zone, Doddathogur Village, Begur Hobli, Electronics City, Bangalore – 560 100. PAN: AAECM 1677N APPELLANT RESPONDENT Appellant by : Shri Shara…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…ns were justified and that for the assessment u/s 153A of the Act, the addition need not be restricted or limited to incriminating material found during the course of search. The reliance was placed on the following case laws: " PCIT Vs Instroncis Ltd. (2007) 83 Taxmann.com 357 (Del.) " Ganpati Fincap Services (P) Ltd. Vs CIT (2017) 82 Taxmann.com 408 (Del.) " PCIT Vs Super Malls Pvt. Ltd. (2017) 393 ITR 557 (Del.) " PCIT Vs M/s Nau Nidh Overseas Pvt. Ltd. in ITA No. 58/2017 (Del. HC) " Kamleshbhai Dharamshibhai Patel Vs CIT (2013) 31 Taxmann.com 50 (Guj.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…ns were justified and that for the assessment u/s 153A of the Act, the addition need not be restricted or limited to incriminating material found during the course of search. The reliance was placed on the following case laws: " PCIT Vs Instroncis Ltd. (2007) 83 Taxmann.com 357 (Del.) " Ganpati Fincap Services (P) Ltd. Vs CIT (2017) 82 Taxmann.com 408 (Del.) " PCIT Vs Super Malls Pvt. Ltd. (2017) 393 ITR 557 (Del.) " PCIT Vs M/s Nau Nidh Overseas Pvt. Ltd. in ITA No. 58/2017 (Del. HC) " Kamleshbhai Dharamshibhai Patel Vs CIT (2013) 31 Taxmann.com 50 (Guj.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com…

DCIT v. LSI India Research Pvt.Ltd. (83 Taxmann.com 357) — Cited in 6 Judgments | BharatTax